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File taxes online free Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. File taxes online free Qualified official extended duty. File taxes online free ForeclosuresLump Sum Portion of Settlement Payment. File taxes online free Interest Payment on Lump Sum Portion of Settlement Payment. File taxes online free Lost Equity Portion of Settlement Payment. File taxes online free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File taxes online free Interest Payment on Lost Equity Portion of Settlement Payment. File taxes online free Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. File taxes online free Some are included in gross income while others are excluded from gross income. File taxes online free Included items (Table 1) are subject to tax and must be reported on your tax return. File taxes online free Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. File taxes online free For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. File taxes online free Table 1. File taxes online free Included Items These items are included in gross income, unless the pay is for service in a combat zone. File taxes online free Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). File taxes online free   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. File taxes online free Table 2. File taxes online free Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. File taxes online free There is no exclusion for the personal use of a government-provided vehicle. File taxes online free Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. File taxes online free S. File taxes online free Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. File taxes online free   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. File taxes online free Differential wage payments. File taxes online free   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. File taxes online free These amounts are taxable and cannot be excluded as combat pay. File taxes online free Military base realignment and closure benefit. File taxes online free   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. File taxes online free However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. File taxes online free Any part of the payment that is more than this limit is included in gross income. File taxes online free For more information about the HAP, see http://hap. File taxes online free usace. File taxes online free army. File taxes online free mil/Overview. File taxes online free html. File taxes online free Qualified reservist distribution (QRD). File taxes online free   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. File taxes online free A QRD is included in gross income and is subject to employment taxes. File taxes online free The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. File taxes online free Thrift Savings Plan (TSP) distributions. File taxes online free   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. File taxes online free   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. File taxes online free However, the earnings on the tax-exempt portion of the distribution are taxable. File taxes online free The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. File taxes online free Roth Thrift Savings Plan (TSP) balance. File taxes online free   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. File taxes online free Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File taxes online free Qualified distributions from a Roth TSP are not included in your income. File taxes online free For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. File taxes online free S. File taxes online free Civil Service Retirement Benefits. File taxes online free State bonus payments. File taxes online free   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. File taxes online free See Combat Zone , later, for a list of designated combat zones. File taxes online free Foreign Source Income If you are a U. File taxes online free S. File taxes online free citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. File taxes online free S. File taxes online free law allows you to exclude) on your tax return. File taxes online free This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. File taxes online free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File taxes online free Certain taxpayers can exclude income earned in foreign countries. File taxes online free For 2013, this exclusion amount can be as much as $97,600. File taxes online free However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. File taxes online free S. File taxes online free Government. File taxes online free Employees of the U. File taxes online free S. File taxes online free Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. File taxes online free Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. File taxes online free For more information on the exclusion, see Publication 54. File taxes online free Residents of American Samoa may be able to exclude income from American Samoa. File taxes online free This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. File taxes online free S. File taxes online free Government. File taxes online free If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. File taxes online free S. File taxes online free Possessions. File taxes online free Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. File taxes online free S. File taxes online free military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. File taxes online free S. File taxes online free possession. File taxes online free See Publication 570 for more information. File taxes online free Domicile. File taxes online free   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File taxes online free It is not always where you presently live. File taxes online free Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. File taxes online free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File taxes online free Marital status. File taxes online free   Community property rules apply to married persons whose domicile during the tax year was in a community property state. File taxes online free The rules may affect your tax liability if you file separate returns or are divorced during the year. File taxes online free Nevada, Washington, and California domestic partners. File taxes online free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. File taxes online free See Form 8958 and Publication 555, Community Property. File taxes online free Nature of the payment. File taxes online free   Active duty military pay is subject to community property laws. File taxes online free Armed Forces retired or retainer pay may be subject to community property laws. File taxes online free   For more information on community property laws, see Publication 555. File taxes online free Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File taxes online free Form W-2 also shows other amounts that you may find important in box 12. File taxes online free The amounts shown in box 12 are generally preceded by a code. File taxes online free A list of codes used in box 12 is shown, next. File taxes online free Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. File taxes online free For more information on these codes, see your Form(s) W-2. File taxes online free Adjustments to Income Adjusted gross income is your total income minus certain adjustments. File taxes online free The following adjustments are of particular interest to members of the Armed Forces. File taxes online free Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. File taxes online free S. File taxes online free Individual Income Tax Return, rather than as a miscellaneous itemized deduction. File taxes online free Include all unreimbursed expenses from the time you leave home until the time you return home. File taxes online free The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. File taxes online free For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. File taxes online free Member of a reserve component. File taxes online free   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. File taxes online free How to report. File taxes online free   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. File taxes online free Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. File taxes online free Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File taxes online free Example. File taxes online free Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. File taxes online free He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. File taxes online free 5 cents per mile), $300 for meals, and $1,000 for lodging. File taxes online free He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. File taxes online free Only 50% of his meal expenses are deductible. File taxes online free He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. File taxes online free He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. File taxes online free He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. File taxes online free Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). File taxes online free However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File taxes online free The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. File taxes online free The “Retirement plan” box should have a mark in it if you were covered. File taxes online free For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. File taxes online free Individuals serving in the U. File taxes online free S. File taxes online free Armed Forces or in support of the U. File taxes online free S. File taxes online free Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. File taxes online free For more information on this extension of deadline provision, see Extension of Deadlines , later. File taxes online free For more information on IRAs, see Publication 590. File taxes online free Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. File taxes online free This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. File taxes online free Qualified Reservist Distributions A qualified reservist distribution is defined below. File taxes online free It is not subject to the 10% additional tax on early distributions from certain retirement plans. File taxes online free Definition. File taxes online free   A distribution you receive is a qualified reservist distribution if the following requirements are met. File taxes online free You were ordered or called to active duty after September 11, 2001. File taxes online free You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. File taxes online free ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. File taxes online free The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. File taxes online free Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. File taxes online free You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. File taxes online free You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. File taxes online free Limit. File taxes online free   Your qualified reservist repayments cannot be more than your qualified reservist distributions. File taxes online free When repayment contributions can be made. File taxes online free   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. File taxes online free No deduction. File taxes online free   You cannot deduct qualified reservist repayments. File taxes online free Figuring your IRA deduction. File taxes online free   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. File taxes online free Reporting the repayment. File taxes online free   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. File taxes online free Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. File taxes online free However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. File taxes online free You can deduct your unreimbursed moving expenses on Form 3903. File taxes online free Permanent change of station. File taxes online free   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. File taxes online free The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. File taxes online free Spouse and dependents. File taxes online free   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. File taxes online free   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. File taxes online free Services or reimbursements provided by the government. File taxes online free   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. File taxes online free Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. File taxes online free   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. File taxes online free However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. File taxes online free   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). File taxes online free   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. File taxes online free   Do not deduct any expenses for moving services that were provided by the government. File taxes online free Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. File taxes online free Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. File taxes online free You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. File taxes online free Moving household goods and personal effects. File taxes online free   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. File taxes online free You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. File taxes online free Storing and insuring household goods and personal effects. File taxes online free   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. File taxes online free Travel. File taxes online free   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. File taxes online free You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. File taxes online free   You can add parking fees and tolls to the amount claimed under either method. File taxes online free You cannot deduct any expenses for meals. File taxes online free You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. File taxes online free Member of your household. File taxes online free   A member of your household is anyone who has both your former home and your new home as his or her main home. File taxes online free It does not include a tenant or employee unless you can claim that person as a dependent. File taxes online free Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. File taxes online free A move from a foreign country to the United States or its possessions is not a foreign move. File taxes online free For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. File taxes online free The new job location must be outside the United States. File taxes online free Reporting Moving Expenses Figure moving expense deductions on Form 3903. File taxes online free Carry the deduction from Form 3903 to Form 1040, line 26. File taxes online free For more information, see Publication 521 and Form 3903. File taxes online free Combat Zone Exclusion If you are a member of the U. File taxes online free S. File taxes online free Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. File taxes online free This pay is generally referred to as “combat pay. File taxes online free ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. File taxes online free (See Form W-2 , later. File taxes online free ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. File taxes online free You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. File taxes online free If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. File taxes online free (Other officer personnel are discussed under Amount of Exclusion , later. File taxes online free ) Active duty pay earned in any month you served in a combat zone. File taxes online free Imminent danger/hostile fire pay. File taxes online free A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. File taxes online free Pay for accrued leave earned in any month you served in a combat zone. File taxes online free The Department of Defense must determine that the unused leave was earned during that period. File taxes online free Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. File taxes online free The pay must be earned in a month you served in a combat zone. File taxes online free Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. File taxes online free Student loan repayments. File taxes online free If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. File taxes online free If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. File taxes online free For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. File taxes online free Retirement pay and pensions do not qualify for the combat zone exclusion. File taxes online free Partial (month) service. File taxes online free   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. File taxes online free Form W-2. File taxes online free   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. File taxes online free If it does, you will need to get a corrected Form W-2 from your finance office. File taxes online free   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. File taxes online free Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. File taxes online free S. File taxes online free Armed Forces are engaging or have engaged in combat. File taxes online free An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. File taxes online free Afghanistan area. File taxes online free   By Executive Order No. File taxes online free 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. File taxes online free On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. File taxes online free Djibouti. File taxes online free Jordan. File taxes online free Kyrgyzstan. File taxes online free Pakistan. File taxes online free Somalia. File taxes online free Syria. File taxes online free Tajikistan. File taxes online free Uzbekistan. File taxes online free Yemen. File taxes online free The Philippines. File taxes online free  Note. File taxes online free For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. File taxes online free The Kosovo area. File taxes online free   By Executive Order No. File taxes online free 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. File taxes online free Federal Republic of Yugoslavia (Serbia/Montenegro). File taxes online free Albania. File taxes online free Kosovo. File taxes online free The Adriatic Sea. File taxes online free The Ionian Sea—north of the 39th parallel. File taxes online free Note. File taxes online free The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. File taxes online free Arabian peninsula. File taxes online free   By Executive Order No. File taxes online free 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. File taxes online free The Persian Gulf. File taxes online free The Red Sea. File taxes online free The Gulf of Oman. File taxes online free The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. File taxes online free The Gulf of Aden. File taxes online free The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. File taxes online free Jordan which is in direct support of the Arabian Peninsula. File taxes online free Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. File taxes online free Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. File taxes online free If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. File taxes online free Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. File taxes online free Example. File taxes online free You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. File taxes online free The disease is presumed to have been incurred while you were serving in the combat zone. File taxes online free On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. File taxes online free Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. File taxes online free In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. File taxes online free Example. File taxes online free You were hospitalized for a specific disease 3 weeks after you left the combat zone. File taxes online free The incubation period of the disease is from 2 to 4 weeks. File taxes online free The disease is presumed to have been incurred while serving in the combat zone. File taxes online free Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. File taxes online free Presence in a combat zone while on leave from a duty station located outside the combat zone. File taxes online free Passage over or through a combat zone during a trip between two points that are outside a combat zone. File taxes online free Presence in a combat zone solely for your personal convenience. File taxes online free Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. File taxes online free Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. File taxes online free Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. File taxes online free It should not be included in the wages reported on your Form W-2. File taxes online free You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. File taxes online free If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. File taxes online free Your hospitalization does not have to be in the combat zone. File taxes online free If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. File taxes online free However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. File taxes online free Alien Status For tax purposes, an alien is an individual who is not a U. File taxes online free S. File taxes online free citizen. File taxes online free An alien is in one of three categories: resident, nonresident, or dual-status. File taxes online free Placement in the correct category is crucial in determining what income to report and what forms to file. File taxes online free Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. File taxes online free If you are an alien enlistee in the Armed Forces, you are probably a resident alien. File taxes online free If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. File taxes online free Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. File taxes online free Guam and Puerto Rico have special rules. File taxes online free Residents of those areas should contact their taxing authority with their questions. File taxes online free Most members of the Armed Forces are U. File taxes online free S. File taxes online free citizens or resident aliens. File taxes online free However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. File taxes online free Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). File taxes online free If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. File taxes online free S. File taxes online free resident for part of 2013. File taxes online free See First-Year Choice in Publication 519. File taxes online free These tests are explained in Publication 519. File taxes online free Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. File taxes online free S. File taxes online free citizens. File taxes online free Treating nonresident alien spouse as resident alien. File taxes online free   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. File taxes online free One spouse is a U. File taxes online free S. File taxes online free citizen or resident alien at the end of the tax year. File taxes online free That spouse is married to the nonresident alien at the end of the tax year. File taxes online free You both choose to treat the nonresident alien spouse as a resident alien. File taxes online free Making the choice. File taxes online free   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. File taxes online free Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. File taxes online free S. File taxes online free citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. File taxes online free S. File taxes online free residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. File taxes online free If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. File taxes online free    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. File taxes online free S. File taxes online free tax. File taxes online free If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. File taxes online free Ending the choice. File taxes online free   Once you make this choice, it applies to all later years unless one of the following situations occurs. File taxes online free You or your spouse revokes the choice. File taxes online free You or your spouse dies. File taxes online free You and your spouse become legally separated under a decree of divorce or separate maintenance. File taxes online free The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. File taxes online free For specific details on these situations, see Publication 519. File taxes online free   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. File taxes online free Choice not made. File taxes online free   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. File taxes online free You can file as married filing separately, or head of household if you qualify. File taxes online free You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. File taxes online free S. File taxes online free tax purposes and is not another taxpayer's dependent. File taxes online free The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. File taxes online free If a return has to be filed, see the next discussion. File taxes online free The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. File taxes online free Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. File taxes online free If you are required to file a federal tax return, you must file either Form 1040NR, U. File taxes online free S. File taxes online free Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. File taxes online free S. File taxes online free Income Tax Return for Certain Nonresident Aliens With No Dependents. File taxes online free See the form instructions for information on who must file and filing status. File taxes online free If you are a nonresident alien, you generally must pay tax on income from sources in the United States. File taxes online free Your income from conducting a trade or business in the United States is taxed at graduated U. File taxes online free S. File taxes online free tax rates. File taxes online free Other income from U. File taxes online free S. File taxes online free sources is taxed at a flat 30% (or lower treaty) rate. File taxes online free For example, dividends from a U. File taxes online free S. File taxes online free corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. File taxes online free Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. File taxes online free This usually occurs in the year you arrive in or depart from the United States. File taxes online free If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. File taxes online free Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. File taxes online free Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. File taxes online free Usually, your main home is the one you live in most of the time. File taxes online free It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File taxes online free You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. File taxes online free The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. File taxes online free To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). File taxes online free Exception to ownership and use tests. File taxes online free   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. File taxes online free 5-year test period suspended. File taxes online free   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. File taxes online free This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File taxes online free Example. File taxes online free David bought and moved into a home in 2005. File taxes online free He lived in it as his main home for 2½ years. File taxes online free For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. File taxes online free He then sold the home at a gain in 2013. File taxes online free To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. File taxes online free This means he can disregard those 6 years. File taxes online free Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. File taxes online free He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. File taxes online free Period of suspension. File taxes online free   The period of suspension cannot last more than 10 years. File taxes online free You cannot suspend the 5-year period for more than one property at a time. File taxes online free You can revoke your choice to suspend the 5-year period at any time. File taxes online free Qualified official extended duty. File taxes online free   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. File taxes online free   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. File taxes online free Property used for rental or business. File taxes online free   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. File taxes online free However, you must meet the ownership and use tests discussed in Publication 523. File taxes online free Nonqualified use. File taxes online free   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. File taxes online free   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. File taxes online free For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. File taxes online free Loss. File taxes online free   You cannot deduct a loss from the sale of your main home. File taxes online free More information. File taxes online free   For more information, see Publication 523. File taxes online free Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. File taxes online free Payments made for violations of the Service Members Civil Relief Act (SCRA). File taxes online free   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. File taxes online free Generally, you must include settlement payments in income. File taxes online free However, the tax treatment of settlement payments will depend on the facts and circumstances. File taxes online free Lump Sum Portion of Settlement Payment. File taxes online free    Generally, you must include the lump sum payment in gross income. File taxes online free In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. File taxes online free For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. File taxes online free Interest Payment on Lump Sum Portion of Settlement Payment. File taxes online free    You must include any interest on the lump sum portion of your settlement payment in your income. File taxes online free Lost Equity Portion of Settlement Payment. File taxes online free    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. File taxes online free You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. File taxes online free In many cases, this gain may be excluded from income. File taxes online free For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. File taxes online free 523, Selling Your Home. File taxes online free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File taxes online free    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. File taxes online free 544, Sales and Other Dispositions of Assets. File taxes online free Interest Payment on Lost Equity Portion of Settlement Payment. File taxes online free    You must include any interest on the lost equity portion of your settlement payment in your income. File taxes online free Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. File taxes online free For information on the standard deduction, see Publication 501. File taxes online free Itemized deductions are figured on Schedule A (Form 1040). File taxes online free This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. File taxes online free For information on other itemized deductions, see the publications listed below. File taxes online free Publication 502, Medical and Dental Expenses. File taxes online free Publication 526, Charitable Contributions. File taxes online free Publication 547, Casualties, Disasters, and Thefts. File taxes online free Publication 550, Investment Income and Expenses. File taxes online free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File taxes online free For information on deductions that are not subject to the 2% limit, see Publication 529. File taxes online free Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. File taxes online free Certain employee business expenses are deductible as adjustments to income. File taxes online free For information on many employee business expenses, see Publication 463. File taxes online free Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. File taxes online free You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). File taxes online free You can deduct these expenses directly on Schedule A (Form 1040). File taxes online free Reimbursement. File taxes online free   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. File taxes online free Your reimbursed expenses are not deductible. File taxes online free   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. File taxes online free You must file Form 2106 to report these expenses. File taxes online free   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. File taxes online free You are an employee deducting expenses related to your job. File taxes online free You were not reimbursed by your employer for your expenses. File taxes online free (Amounts included in box 1 of Form W-2 are not considered reimbursements. File taxes online free ) If you claim car expenses, you use the standard mileage rate. File taxes online free    For 2013, the standard mileage rate is 56. File taxes online free 5 cents a mile for all business miles driven. File taxes online free This rate is adjusted periodically. File taxes online free Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. File taxes online free If you are a member of the U. File taxes online free S. File taxes online free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File taxes online free You cannot deduct your expenses for meals and lodging while at your permanent duty station. File taxes online free You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. File taxes online free A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. File taxes online free To be deductible, your travel expenses must be work related. File taxes online free You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. File taxes online free Away from home. File taxes online free   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. File taxes online free You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. File taxes online free   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. File taxes online free    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. File taxes online free This rule may not apply if you are participating in a federal crime investigation or prosecution. File taxes online free For more information, see Publication 463 and the Form 2106 instructions. File taxes online free Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. File taxes online free These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. File taxes online free Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. File taxes online free However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. File taxes online free If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. File taxes online free However, the expenses of getting to and from your regular place of work (commuting) are not deductible. File taxes online free Temporary work location. File taxes online free   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. File taxes online free   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. File taxes online free   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. File taxes online free If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. File taxes online free    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. File taxes online free However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. File taxes online free These are nondeductible commuting costs. File taxes online free Armed Forces reservists. File taxes online free   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. File taxes online free You can deduct the expense of getting from one workplace to the other. File taxes online free You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. File taxes online free In this case, your transportation generally is a nondeductible commuting expense. File taxes online free However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. File taxes online free   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. File taxes online free If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. File taxes online free See Armed Forces Reservists under Adjustments to Income, earlier. File taxes online free Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. File taxes online free Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. File taxes online free If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. File taxes online free Unreimbursed expenses for the cost and upkeep of the following articles are deductible. File taxes online free Military battle dress uniforms and utility uniforms that you cannot wear when off duty. File taxes online free Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. File taxes online free Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. File taxes online free Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. File taxes online free However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. File taxes online free Example. File taxes online free Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. File taxes online free Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. File taxes online free This is education that meets at least one of the following two tests. File taxes online free The education is required by your employer or the law to keep your present salary, status, or job. File taxes online free The required education must serve a bona fide business purpose of your employer. File taxes online free The education maintains or improves skills needed in your present work. File taxes online free However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. File taxes online free You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. File taxes online free Example 1. File taxes online free Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. File taxes online free She took an advanced finance course. File taxes online free She already meets the minimum qualifications for her job. File taxes online free By taking the course, she is improving skills in her current position. File taxes online free The course does not qualify her for a new trade or business. File taxes online free She can deduct educational expenses that are more than the educational allowance she received. File taxes online free Example 2. File taxes online free Major Williams worked in the military base legal office as a legal intern. File taxes online free He was placed in excess leave status by his employer to attend law school. File taxes online free He paid all his educational expenses and was not reimbursed. File taxes online free After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. File taxes online free His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. File taxes online free Travel to obtain education. File taxes online free   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. File taxes online free   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. File taxes online free Transportation for education. File taxes online free   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. File taxes online free However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. File taxes online free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File taxes online free   If you need more information on educational expenses, see Publication 970. File taxes online free Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. File taxes online free Repayment of $3,000 or less. File taxes online free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File taxes online free If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File taxes online free Repayment over $3,000. File taxes online free   If the amount you repaid was more than $3,000, see Repayments in Publication 525. File taxes online free Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. File taxes online free This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. File taxes online free For information on other credits, see your tax form instructions. File taxes online free First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. File taxes online free In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. File taxes online free If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. File taxes online free If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. File taxes online free If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. File taxes online free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File taxes online free Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. File taxes online free The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. File taxes online free The child tax credit is not the same as the credit for child and dependent care expenses. File taxes online free See Publication 503 for information on the credit for child and dependent care expenses. File taxes online free Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File taxes online free S. File taxes online free citizen, a U. File taxes online free S. File taxes online free national, or a U. File taxes online free S. File taxes online free resident alien. File taxes online free If the child was adopted, see Adopted child . File taxes online free For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). File taxes online free Exceptions to time lived with you. File taxes online free   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. File taxes online free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File taxes online free   There are also exceptions for kidnapped children and children of divorced or separated parents. File taxes online free For details, see Publication 501. File taxes online free Qualifying child of more than one person. File taxes online free   A special rule applies if your qualifying child is the qualifying child of more than one person. File taxes online free For details, see Publication 501. File taxes online free Adopted child. File taxes online free   An adopted child is always treated as your own child. File taxes online free An adopted child includes a child lawfully placed with you for legal adoption. File taxes online free   If you are a U. File taxes online free S. File taxes online free citizen or U. File taxes online free S. File taxes online free national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. File taxes online free Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. File taxes online free Limits on the credit. File taxes online free   You must reduce your child tax credit if either (1) or (2), below, applies. File taxes online free The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. File taxes online free If the amount is zero, you cannot take this credit because there is no tax to reduce. File taxes online free However, you may be able to take the additional child tax credit. File taxes online free See Additional Child Tax Credit , later. File taxes online free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File taxes online free Married filing jointly — $110,000. File taxes online free Single, head of household,  or qualifying widow(er) — $75,000. File taxes online free Married filing separately — $55,000. File taxes online free Modified AGI. File taxes online free   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. File taxes online free Any amount excluded from income because of the exclusion of income from Puerto Rico. File taxes online free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File taxes online free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File taxes online free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File taxes online free   If you do not have any of the above, your modified AGI is the same as your AGI. File taxes online free Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. File taxes online free For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. File taxes online free Also attach Schedule 8812, Child Tax Credit, if required. File taxes online free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File taxes online free The additional child tax credit may give you a refund even if you do not owe any tax. File taxes online free For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. File taxes online free Earned Income Credit The earned income credit (EIC) is a cr
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File taxes online free 11. File taxes online free   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. File taxes online free Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. File taxes online free Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). File taxes online free Cómo declarar los beneficios sujetos a impuestos. File taxes online free Cómo tratar reintegros superiores a los beneficios recibidos durante el año. File taxes online free Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. File taxes online free Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. File taxes online free Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. File taxes online free Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. File taxes online free Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. File taxes online free Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. File taxes online free Tal vez reciba más de uno de estos formularios para el mismo año. File taxes online free Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. File taxes online free Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. File taxes online free Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. File taxes online free Lo que no cubre este capítulo. File taxes online free   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. File taxes online free Beneficios de nivel 2. File taxes online free Beneficios dobles adquiridos. File taxes online free Beneficios suplementarios de anualidad. File taxes online free Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. File taxes online free   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. File taxes online free Para información sobre estos beneficios, vea la Publicación 519, U. File taxes online free S. File taxes online free Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. File taxes online free   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. File taxes online free Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. File taxes online free Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. File taxes online free Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. File taxes online free Beneficios por hijos. File taxes online free   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. File taxes online free Vea A quién se le cobran impuestos , más adelante. File taxes online free Cómo calcular el ingreso total. File taxes online free   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. File taxes online free Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. File taxes online free    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. File taxes online free Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. File taxes online free    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. File taxes online free Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. File taxes online free Cantidad base. File taxes online free   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. File taxes online free Hoja de Trabajo 11-1. File taxes online free    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. File taxes online free Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. File taxes online free Hoja de Trabajo 11-1. File taxes online free Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. File taxes online free Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. File taxes online free Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. File taxes online free Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. File taxes online free A. File taxes online free   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. File taxes online free B. File taxes online free Anote la mitad de la cantidad de la línea A B. File taxes online free   C. File taxes online free Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. File taxes online free   D. File taxes online free Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . File taxes online free D. File taxes online free   E. File taxes online free Sume las líneas B, C y D E. File taxes online free   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. File taxes online free Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. File taxes online free Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. File taxes online free Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). File taxes online free Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. File taxes online free Ejemplo. File taxes online free Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. File taxes online free En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. File taxes online free Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. File taxes online free Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. File taxes online free No tuvo ningún ingreso de intereses exentos de impuestos. File taxes online free Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. File taxes online free Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. File taxes online free Hoja de Trabajo 11-1 completada. File taxes online free Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. File taxes online free Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. File taxes online free Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. File taxes online free Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. File taxes online free A. File taxes online free $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. File taxes online free B. File taxes online free Anote la mitad de la cantidad de la línea A B. File taxes online free 5,500 C. File taxes online free Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. File taxes online free 23,300 D. File taxes online free Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). File taxes online free D. File taxes online free -0- E. File taxes online free Sume las líneas B, C y D E. File taxes online free $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. File taxes online free Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. File taxes online free Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. File taxes online free Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). File taxes online free Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. File taxes online free A quién se le cobran impuestos. File taxes online free   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. File taxes online free Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. File taxes online free La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. File taxes online free Reintegro de beneficios. File taxes online free   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. File taxes online free No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. File taxes online free Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. File taxes online free   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. File taxes online free Los reintegros aparecen en el recuadro 4. File taxes online free La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). File taxes online free Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. File taxes online free Retención de impuestos e impuesto estimado. File taxes online free   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. File taxes online free Si opta por hacerlo, tiene que completar un Formulario W-4V. File taxes online free   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. File taxes online free Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. File taxes online free Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. File taxes online free No puede usar el Formulario 1040EZ. File taxes online free Cómo hacer la declaración en el Formulario 1040. File taxes online free   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. File taxes online free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. File taxes online free Cómo hacer la declaración en el Formulario 1040A. File taxes online free   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. File taxes online free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. File taxes online free Beneficios no sujetos a impuestos. File taxes online free   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. File taxes online free Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File taxes online free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File taxes online free ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. File taxes online free Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. File taxes online free Máxima parte sujeta a impuestos. File taxes online free   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. File taxes online free Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). File taxes online free Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. File taxes online free Qué hoja de trabajo debe usar. File taxes online free   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. File taxes online free Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. File taxes online free En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. File taxes online free La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. File taxes online free En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. File taxes online free Recibió un pago de suma global por un año anterior. File taxes online free En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. File taxes online free Consulte Elección de suma global , tema que aparece a continuación. File taxes online free Elección de suma global. File taxes online free   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. File taxes online free    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. File taxes online free Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. File taxes online free   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. File taxes online free Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. File taxes online free Puede optar por este método si eso reduce los beneficios sujetos a impuestos. File taxes online free Cómo elegir su opción. File taxes online free   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. File taxes online free Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. File taxes online free    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. File taxes online free No presente una declaración enmendada del año anterior. File taxes online free Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. File taxes online free Ejemplo 1. File taxes online free Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. File taxes online free Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. File taxes online free El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. File taxes online free Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. File taxes online free Hoja de Trabajo 1 completada. File taxes online free Cómo Calcular los Beneficios Sujetos a Impuestos 1. File taxes online free Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. File taxes online free Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File taxes online free $5,980 2. File taxes online free Anote la mitad de la línea 1. File taxes online free 2,990 3. File taxes online free Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. File taxes online free     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. File taxes online free Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. File taxes online free -0- 5. File taxes online free Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . File taxes online free . File taxes online free -0- 6. File taxes online free Sume las líneas 2, 3, 4 y 5 31,980 7. File taxes online free Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. File taxes online free     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. File taxes online free -0- 8. File taxes online free ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. File taxes online free Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. File taxes online free Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free   Sí. File taxes online free Reste la línea 7 de la línea 6 31,980 9. File taxes online free Si es: Casado que presenta una declaración conjunta, anote $32,000. File taxes online free Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. File taxes online free 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. File taxes online free 85) y anote el resultado en la línea 17. File taxes online free Luego, pase a la línea 18. File taxes online free   10. File taxes online free ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. File taxes online free Ninguna parte de los beneficios está sujeta a impuestos. File taxes online free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. File taxes online free     Sí. File taxes online free Reste la línea 9 de la línea 8 6,980 11. File taxes online free Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. File taxes online free 9,000 12. File taxes online free Reste la línea 11 de la línea 10. File taxes online free Si el resultado es cero o menos, anote “-0-”. File taxes online free -0- 13. File taxes online free De las líneas 10 y 11, anote la que sea menor 6,980 14. File taxes online free Anote la mitad de la línea 13. File taxes online free 3,490 15. File taxes online free De las líneas 2 y 14, anote la que sea menor 2,990 16. File taxes online free Multiplique la línea 12 por 85% (0. File taxes online free 85). File taxes online free Si la línea 12 es cero, anote “-0-”. File taxes online free -0- 17. File taxes online free Sume las líneas 15 y 16. File taxes online free 2,990 18. File taxes online free Multiplique la línea 1 por 85% (0. File taxes online free 85). File taxes online free 5,083 19. File taxes online free Beneficios sujetos a impuestos. File taxes online free De las líneas 17 y 18, anote la que sea menor. File taxes online free Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. File taxes online free $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. File taxes online free En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. File taxes online free En la línea 20b, anota beneficios sujetos a impuestos de $2,990. File taxes online free   Ejemplo 2. File taxes online free Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. File taxes online free Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. File taxes online free Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. File taxes online free Alicia trabajó durante el año y tuvo un salario de $14,000. File taxes online free Ella efectuó un pago deducible a su arreglo IRA de $1,000. File taxes online free Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. File taxes online free Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. File taxes online free Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. File taxes online free En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. File taxes online free Hoja de Trabajo 1 completada. File taxes online free Cómo Calcular los Beneficios Sujetos a Impuestos 1. File taxes online free Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. File taxes online free Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File taxes online free $5,600 2. File taxes online free Anote la mitad de la línea 1. File taxes online free 2,800 3. File taxes online free Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. File taxes online free     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. File taxes online free Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. File taxes online free -0- 5. File taxes online free Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. File taxes online free Sume las líneas 2, 3, 4 y 5 32,550 7. File taxes online free Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. File taxes online free     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. File taxes online free 1,000 8. File taxes online free ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. File taxes online free Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. File taxes online free Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free   Sí. File taxes online free Reste la línea 7 de la línea 6 31,550 9. File taxes online free Si es: Casado que presenta una declaración conjunta, anote $32,000. File taxes online free Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. File taxes online free 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. File taxes online free 85) y anote el resultado en la línea 17. File taxes online free Luego, pase a la línea 18. File taxes online free   10. File taxes online free ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. File taxes online free Ninguna parte de los beneficios está sujeta a impuestos. File taxes online free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. File taxes online free     Sí. File taxes online free Reste la línea 9 de la línea 8   11. File taxes online free Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. File taxes online free   12. File taxes online free Reste la línea 11 de la línea 10. File taxes online free Si el resultado es cero o menos, anote “-0-”. File taxes online free   13. File taxes online free De las líneas 10 y 11, anote la que sea menor   14. File taxes online free Anote la mitad de la línea 13. File taxes online free   15. File taxes online free De las líneas 2 y 14, anote la que sea menor   16. File taxes online free Multiplique la línea 12 por 85% (0. File taxes online free 85). File taxes online free Si la línea 12 es cero, anote “-0-”. File taxes online free   17. File taxes online free Sume las líneas 15 y 16. File taxes online free   18. File taxes online free Multiplique la línea 1 por 85% (0. File taxes online free 85). File taxes online free   19. File taxes online free Beneficios sujetos a impuestos. File taxes online free De las líneas 17 y 18, anote la que sea menor. File taxes online free Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. File taxes online free   Ejemplo 3. File taxes online free José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. File taxes online free José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. File taxes online free El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. File taxes online free Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. File taxes online free Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. File taxes online free Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. File taxes online free Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. File taxes online free Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. File taxes online free En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). File taxes online free Hoja de Trabajo 1 completada. File taxes online free Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File taxes online free • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). File taxes online free Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. File taxes online free Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . File taxes online free • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. File taxes online free S. File taxes online free Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. File taxes online free En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. File taxes online free       1. File taxes online free Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. File taxes online free Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. File taxes online free $10,000 2. File taxes online free Anote la mitad de la línea 1. File taxes online free 5,000 3. File taxes online free Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. File taxes online free     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. File taxes online free Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. File taxes online free -0- 5. File taxes online free Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . File taxes online free . File taxes online free -0- 6. File taxes online free Sume las líneas 2, 3, 4 y 5 45,500 7. File taxes online free Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. File taxes online free     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. File taxes online free -0- 8. File taxes online free ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. File taxes online free Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. File taxes online free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free   Sí. File taxes online free Reste la línea 7 de la línea 6 45,500 9. File taxes online free Si es: Casado que presenta una declaración conjunta, anote $32,000. File taxes online free Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. File taxes online free 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. File taxes online free 85) y anote el resultado en la línea 17. File taxes online free Luego, pase a la línea 18. File taxes online free   10. File taxes online free ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. File taxes online free Ninguna parte de los beneficios está sujeta a impuestos. File taxes online free Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. File taxes online free Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. File taxes online free     Sí. File taxes online free Reste la línea 9 de la línea 8 13,500 11. File taxes online free Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. File taxes online free 12,000 12. File taxes online free Reste la línea 11 de la línea 10. File taxes online free Si el resultado es cero o menos, anote “-0-”. File taxes online free 1,500 13. File taxes online free De las líneas 10 y 11, anote la que sea menor 12,000 14. File taxes online free Anote la mitad de la línea 13. File taxes online free 6,000 15. File taxes online free De las líneas 2 y 14, anote la que sea menor 5,000 16. File taxes online free Multiplique la línea 12 por 85% (0. File taxes online free 85). File taxes online free Si la línea 12 es cero, anote “-0-”. File taxes online free 1,275 17. File taxes online free Sume las líneas 15 y 16. File taxes online free 6,275 18. File taxes online free Multiplique la línea 1 por 85% (0. File taxes online free 85). File taxes online free 8,500 19. File taxes online free Beneficios sujetos a impuestos. File taxes online free De las líneas 17 y 18, anote la que sea menor. File taxes online free Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. File taxes online free $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. File taxes online free José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. File taxes online free Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. File taxes online free Pagos por incapacidad. File taxes online free   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. File taxes online free Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. File taxes online free Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. File taxes online free Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. File taxes online free Gastos por asuntos legales. File taxes online free   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. File taxes online free   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). File taxes online free Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. File taxes online free Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. File taxes online free No use una hoja de trabajo en este caso. File taxes online free Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. File taxes online free Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. File taxes online free Declaración conjunta. File taxes online free   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. File taxes online free Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. File taxes online free Ejemplo. File taxes online free Juan y María presentan una declaración conjunta para el año 2013. File taxes online free Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. File taxes online free María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). File taxes online free Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. File taxes online free Reintegro de beneficios recibidos en un año anterior. File taxes online free   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. File taxes online free Deducción de $3,000 o menos. File taxes online free   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. File taxes online free Reclámela en la línea 23 del Anexo A (Formulario 1040). File taxes online free Deducción de más de $3,000. File taxes online free    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. File taxes online free Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. File taxes online free Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. File taxes online free Luego, vuelva a calcular el impuesto para ese año. File taxes online free Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. File taxes online free Reste el resultado del apartado (c) del resultado del apartado (a). File taxes online free Compare el impuesto calculado con los métodos (1) y (2). File taxes online free Su impuesto para el año 2013 es la menor de las dos cantidades. File taxes online free Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). File taxes online free Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. File taxes online free Marque el recuadro d y escriba “ I. File taxes online free R. File taxes online free C. File taxes online free 1341 ” en el espacio al lado de ese recuadro. File taxes online free Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). File taxes online free Prev  Up  Next   Home   More Online Publications