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Filing Amended Federal Tax Return

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Filing Amended Federal Tax Return

Filing amended federal tax return 12. Filing amended federal tax return   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Filing amended federal tax return Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Filing amended federal tax return  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Filing amended federal tax return 5 cents per mile. Filing amended federal tax return For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Filing amended federal tax return Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Filing amended federal tax return To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Filing amended federal tax return What is the tax benefit of taking a business deduction for work-related education. Filing amended federal tax return   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Filing amended federal tax return Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Filing amended federal tax return An itemized deduction reduces the amount of your income subject to tax. Filing amended federal tax return   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Filing amended federal tax return This reduces the amount of your income subject to both income tax and self-employment tax. Filing amended federal tax return   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Filing amended federal tax return You may qualify for these other benefits even if you do not meet the requirements listed above. Filing amended federal tax return   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Filing amended federal tax return Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Filing amended federal tax return Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Filing amended federal tax return This is education that meets at least one of the following two tests. Filing amended federal tax return The education is required by your employer or the law to keep your present salary, status, or job. Filing amended federal tax return The required education must serve a bona fide business purpose of your employer. Filing amended federal tax return The education maintains or improves skills needed in your present work. Filing amended federal tax return However, even if the education meets one or both of the above tests, it is not qualifying work-related 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. Filing amended federal tax return You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Filing amended federal tax return Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Filing amended federal tax return Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Filing amended federal tax return This additional education is qualifying work-related education if all three of the following requirements are met. Filing amended federal tax return It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Filing amended federal tax return When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Filing amended federal tax return See Education To Maintain or Improve Skills , later. Filing amended federal tax return Example. Filing amended federal tax return You are a teacher who has satisfied the minimum requirements for teaching. Filing amended federal tax return Your employer requires you to take an additional college course each year to keep your teaching job. Filing amended federal tax return If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Filing amended federal tax return This image is too large to be displayed in the current screen. Filing amended federal tax return Please click the link to view the image. Filing amended federal tax return Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Filing amended federal tax return This could include refresher courses, courses on current developments, and academic or vocational courses. Filing amended federal tax return Example. Filing amended federal tax return You repair televisions, radios, and stereo systems for XYZ Store. Filing amended federal tax return To keep up with the latest changes, you take special courses in radio and stereo service. Filing amended federal tax return These courses maintain and improve skills required in your work. Filing amended federal tax return Maintaining skills vs. Filing amended federal tax return qualifying for new job. Filing amended federal tax return   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Filing amended federal tax return Education during temporary absence. Filing amended federal tax return   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Filing amended federal tax return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Filing amended federal tax return Example. Filing amended federal tax return You quit your biology research job to become a full-time biology graduate student for 1 year. Filing amended federal tax return If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Filing amended federal tax return Education during indefinite absence. Filing amended federal tax return   If you stop work for more than a year, your absence from your job is considered indefinite. Filing amended federal tax return Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Filing amended federal tax return Therefore, it is not qualifying work-related education. Filing amended federal tax return Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Filing amended federal tax return The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Filing amended federal tax return Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Filing amended federal tax return This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Filing amended federal tax return You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Filing amended federal tax return Example 1. Filing amended federal tax return You are a full-time engineering student. Filing amended federal tax return Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Filing amended federal tax return Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Filing amended federal tax return The education is not qualifying work-related education. Filing amended federal tax return Example 2. Filing amended federal tax return You are an accountant and you have met the minimum educational requirements of your employer. Filing amended federal tax return Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Filing amended federal tax return These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Filing amended federal tax return Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Filing amended federal tax return The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Filing amended federal tax return If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Filing amended federal tax return The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Filing amended federal tax return You generally will be considered a faculty member when one or more of the following occurs. Filing amended federal tax return You have tenure. Filing amended federal tax return Your years of service count toward obtaining tenure. Filing amended federal tax return You have a vote in faculty decisions. Filing amended federal tax return Your school makes contributions for you to a retirement plan other than social security or a similar program. Filing amended federal tax return Example 1. Filing amended federal tax return The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Filing amended federal tax return In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Filing amended federal tax return If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Filing amended federal tax return However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Filing amended federal tax return Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Filing amended federal tax return If you have all the required education except the fifth year, you have met the minimum educational requirements. Filing amended federal tax return The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Filing amended federal tax return Example 2. Filing amended federal tax return Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Filing amended federal tax return The additional four education courses can be qualifying work-related education. Filing amended federal tax return Although you do not have all the required courses, you have already met the minimum educational requirements. Filing amended federal tax return Example 3. Filing amended federal tax return Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Filing amended federal tax return The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Filing amended federal tax return They are needed to meet the minimum educational requirements for employment as a teacher. Filing amended federal tax return Example 4. Filing amended federal tax return You have a bachelor's degree and you work as a temporary instructor at a university. Filing amended federal tax return At the same time, you take graduate courses toward an advanced degree. Filing amended federal tax return The rules of the university state that you can become a faculty member only if you get a graduate degree. Filing amended federal tax return Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Filing amended federal tax return You have not met the minimum educational requirements to qualify you as a faculty member. Filing amended federal tax return The graduate courses are not qualifying work-related education. Filing amended federal tax return Certification in a new state. Filing amended federal tax return   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Filing amended federal tax return This is true even if you must get additional education to be certified in another state. Filing amended federal tax return Any additional education you need is qualifying work-related education. Filing amended federal tax return You have already met the minimum requirements for teaching. Filing amended federal tax return Teaching in another state is not a new trade or business. Filing amended federal tax return Example. Filing amended federal tax return You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Filing amended federal tax return You move to State B and are promptly hired as a teacher. Filing amended federal tax return You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Filing amended federal tax return These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Filing amended federal tax return Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Filing amended federal tax return This is true even if you do not plan to enter that trade or business. Filing amended federal tax return If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Filing amended federal tax return Example 1. Filing amended federal tax return You are an accountant. Filing amended federal tax return Your employer requires you to get a law degree at your own expense. Filing amended federal tax return You register at a law school for the regular curriculum that leads to a law degree. Filing amended federal tax return Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Filing amended federal tax return Example 2. Filing amended federal tax return You are a general practitioner of medicine. Filing amended federal tax return You take a 2-week course to review developments in several specialized fields of medicine. Filing amended federal tax return The course does not qualify you for a new profession. Filing amended federal tax return It is qualifying work- related education because it maintains or improves skills required in your present profession. Filing amended federal tax return Example 3. Filing amended federal tax return While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Filing amended federal tax return The program will lead to qualifying you to practice psychoanalysis. Filing amended federal tax return The psychoanalytic training does not qualify you for a new profession. Filing amended federal tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. Filing amended federal tax return Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Filing amended federal tax return They are part of a program of study that can qualify you for a new profession. Filing amended federal tax return Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Filing amended federal tax return A change in duties in any of the following ways is not considered a change to a new business. Filing amended federal tax return Elementary school teacher to secondary school teacher. Filing amended federal tax return Teacher of one subject, such as biology, to teacher of another subject, such as art. Filing amended federal tax return Classroom teacher to guidance counselor. Filing amended federal tax return Classroom teacher to school administrator. Filing amended federal tax return What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. Filing amended federal tax return If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Filing amended federal tax return You cannot deduct expenses related to tax-exempt and excluded income. Filing amended federal tax return Deductible expenses. Filing amended federal tax return   The following education expenses can be deducted. Filing amended federal tax return Tuition, books, supplies, lab fees, and similar items. Filing amended federal tax return Certain transportation and travel costs. Filing amended federal tax return Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Filing amended federal tax return Nondeductible expenses. Filing amended federal tax return   You cannot deduct personal or capital expenses. Filing amended federal tax return For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Filing amended federal tax return This amount is a personal expense. Filing amended federal tax return Unclaimed reimbursement. Filing amended federal tax return   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Filing amended federal tax return Example. Filing amended federal tax return Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Filing amended federal tax return You do not file a voucher and you do not get reimbursed. Filing amended federal tax return Because you did not file a voucher, you cannot deduct the expenses on your tax return. Filing amended federal tax return Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Filing amended federal tax return If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Filing amended federal tax return Temporary basis. Filing amended federal tax return   You go to school on a temporary basis if either of the following situations applies to you. Filing amended federal tax return Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Filing amended federal tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Filing amended federal tax return Your attendance is temporary up to the date you determine it will last more than 1 year. Filing amended federal tax return If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Filing amended federal tax return Attendance not on a temporary basis. Filing amended federal tax return   You do not go to school on a temporary basis if either of the following situations apply to you. Filing amended federal tax return Your attendance at school is realistically expected to last more than 1 year. Filing amended federal tax return It does not matter how long you actually attend. Filing amended federal tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Filing amended federal tax return Your attendance is not temporary after the date you determine it will last more than 1 year. Filing amended federal tax return Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Filing amended federal tax return This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Filing amended federal tax return Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Filing amended federal tax return Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Filing amended federal tax return Example 1. Filing amended federal tax return You regularly work in a nearby town, and go directly from work to home. Filing amended federal tax return You also attend school every work night for 3 months to take a course that improves your job skills. Filing amended federal tax return Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Filing amended federal tax return This is true regardless of the distance traveled. Filing amended federal tax return Example 2. Filing amended federal tax return Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Filing amended federal tax return You can deduct your transportation expenses from your regular work site to school and then home. Filing amended federal tax return Example 3. Filing amended federal tax return Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Filing amended federal tax return Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Filing amended federal tax return Example 4. Filing amended federal tax return Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Filing amended federal tax return Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Filing amended federal tax return If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Filing amended federal tax return If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Filing amended federal tax return Using your car. Filing amended federal tax return    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Filing amended federal tax return The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Filing amended federal tax return 5 cents per mile. Filing amended federal tax return Whichever method you use, you can also deduct parking fees and tolls. Filing amended federal tax return See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Filing amended federal tax return Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Filing amended federal tax return Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Filing amended federal tax return For more information, see chapter 1 of Publication 463. Filing amended federal tax return You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Filing amended federal tax return Mainly personal travel. Filing amended federal tax return   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Filing amended federal tax return You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Filing amended federal tax return   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Filing amended federal tax return An important factor is the comparison of time spent on personal activities with time spent on educational activities. Filing amended federal tax return If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Filing amended federal tax return Example 1. Filing amended federal tax return John works in Newark, New Jersey. Filing amended federal tax return He traveled to Chicago to take a deductible 1-week course at the request of his employer. Filing amended federal tax return His main reason for going to Chicago was to take the course. Filing amended federal tax return While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Filing amended federal tax return Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Filing amended federal tax return He cannot deduct his transportation expenses of going to Pleasantville. Filing amended federal tax return He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Filing amended federal tax return Example 2. Filing amended federal tax return Sue works in Boston. Filing amended federal tax return She went to a university in Michigan to take a course for work. Filing amended federal tax return The course is qualifying work-related education. Filing amended federal tax return She took one course, which is one-fourth of a full course load of study. Filing amended federal tax return She spent the rest of the time on personal activities. Filing amended federal tax return Her reasons for taking the course in Michigan were all personal. Filing amended federal tax return Sue's trip is mainly personal because three-fourths of her time is considered personal time. Filing amended federal tax return She cannot deduct the cost of her round-trip train ticket to Michigan. Filing amended federal tax return She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Filing amended federal tax return Example 3. Filing amended federal tax return Dave works in Nashville and recently traveled to California to take a 2-week seminar. Filing amended federal tax return The seminar is qualifying work-related education. Filing amended federal tax return While there, he spent an extra 8 weeks on personal activities. Filing amended federal tax return The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Filing amended federal tax return Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Filing amended federal tax return He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Filing amended federal tax return Cruises and conventions. Filing amended federal tax return   Certain cruises and conventions offer seminars or courses as part of their itinerary. Filing amended federal tax return Even if the seminars or courses are work related, your deduction for travel may be limited. Filing amended federal tax return This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Filing amended federal tax return   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Filing amended federal tax return 50% limit on meals. Filing amended federal tax return   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Filing amended federal tax return If you were reimbursed for the meals, see How To Treat Reimbursements , later. Filing amended federal tax return   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Filing amended federal tax return Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Filing amended federal tax return Example. Filing amended federal tax return You are a French language teacher. Filing amended federal tax return While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Filing amended federal tax return You chose your itinerary and most of your activities to improve your French language skills. Filing amended federal tax return You cannot deduct your travel expenses as education expenses. Filing amended federal tax return This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Filing amended federal tax return No Double Benefit Allowed You cannot do either of the following. Filing amended federal tax return Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Filing amended federal tax return Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Filing amended federal tax return See Adjustments to Qualifying Work-Related Education Expenses, next. Filing amended federal tax return Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Filing amended federal tax return You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Filing amended federal tax return Tax-free educational assistance. Filing amended federal tax return   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Filing amended federal tax return Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Filing amended federal tax return Amounts that do not reduce qualifying work-related education expenses. Filing amended federal tax return   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Filing amended federal tax return Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Filing amended federal tax return How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Filing amended federal tax return There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Filing amended federal tax return You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Filing amended federal tax return Note. Filing amended federal tax return The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Filing amended federal tax return Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Filing amended federal tax return Your expenses must have a business connection. Filing amended federal tax return This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Filing amended federal tax return You must adequately account to your employer for your expenses within a reasonable period of time. Filing amended federal tax return You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Filing amended federal tax return If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Filing amended federal tax return If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Filing amended federal tax return Accountable plan rules not met. Filing amended federal tax return   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Filing amended federal tax return Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Filing amended federal tax return Expenses equal reimbursement. Filing amended federal tax return   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Filing amended federal tax return Because your expenses and reimbursements are equal, you do not have a deduction. Filing amended federal tax return Excess expenses. Filing amended federal tax return   If your expenses are more than your reimbursement, you can deduct your excess expenses. Filing amended federal tax return This is discussed later, under Deducting Business Expenses . Filing amended federal tax return Allocating your reimbursements for meals. Filing amended federal tax return   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Filing amended federal tax return If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Filing amended federal tax return Make the allocation as follows. Filing amended federal tax return Divide your meal expenses by your total expenses. Filing amended federal tax return Multiply your total reimbursement by the result from (1). Filing amended federal tax return This is the allocated reimbursement for your meal expenses. Filing amended federal tax return Subtract the amount figured in (2) from your total reimbursement. Filing amended federal tax return The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Filing amended federal tax return Example. Filing amended federal tax return Your employer paid you an expense allowance of $2,000 under an accountable plan. Filing amended federal tax return The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Filing amended federal tax return There was no indication of how much of the reimbursement was for each type of expense. Filing amended federal tax return Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Filing amended federal tax return Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Filing amended federal tax return   1. Filing amended federal tax return $425 meal expenses  $2,500 total expenses = . Filing amended federal tax return 17   2. Filing amended federal tax return $2,000 (reimbursement)×. Filing amended federal tax return 17     =$340 (allocated reimbursement for meal expenses)   3. Filing amended federal tax return $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Filing amended federal tax return After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Filing amended federal tax return Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Filing amended federal tax return You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Filing amended federal tax return This is discussed later under Deducting Business Expenses . Filing amended federal tax return An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Filing amended federal tax return Reimbursements for nondeductible expenses. Filing amended federal tax return   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Filing amended federal tax return You must include them in your income. Filing amended federal tax return For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Filing amended federal tax return   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Filing amended federal tax return Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Filing amended federal tax return The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Filing amended federal tax return Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Filing amended federal tax return If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Filing amended federal tax return See the instructions for the form you file for information on how to complete it. Filing amended federal tax return Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Filing amended federal tax return If either (1) or (2) applies, you can deduct the total qualifying cost. Filing amended federal tax return If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Filing amended federal tax return In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Filing amended federal tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Filing amended federal tax return ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Filing amended federal tax return Form 2106 or 2106-EZ. Filing amended federal tax return   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Filing amended federal tax return Form not required. Filing amended federal tax return   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Filing amended federal tax return   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Filing amended federal tax return (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Filing amended federal tax return ) Using Form 2106-EZ. Filing amended federal tax return   This form is shorter and easier to use than Form 2106. Filing amended federal tax return Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Filing amended federal tax return   If you do not meet both of these requirements, use Form 2106. Filing amended federal tax return Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Filing amended federal tax return Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Filing amended federal tax return You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Filing amended federal tax return You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Filing amended federal tax return For more information on qualified performing artists, see chapter 6 of Publication 463. Filing amended federal tax return Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Filing amended federal tax return They are not subject to the 2%-of-adjusted-gross-income limit. Filing amended federal tax return To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Filing amended federal tax return For more information on impairment-related work expenses, see chapter 6 of Publication 463. Filing amended federal tax return Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Filing amended federal tax return Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Filing amended federal tax return If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Filing amended federal tax return However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Filing amended federal tax return Examples of records to keep. Filing amended federal tax return   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Filing amended federal tax return You should keep adequate records or have sufficient evidence that will support your expenses. Filing amended federal tax return Estimates or approximations do not qualify as proof of an expense. Filing amended federal tax return Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Filing amended federal tax return , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Filing amended federal tax return Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Filing amended federal tax return Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Filing amended federal tax return Complete information about any scholarship or fellowship grants, including amounts you received during the year. Filing amended federal tax return Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Filing amended federal tax return He was selected to attend a 3-week math seminar at a university in California. Filing amended federal tax return The seminar will improve his skills in his current job and is qualifying work-related education. Filing amended federal tax return He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Filing amended federal tax return Victor will file Form 1040. Filing amended federal tax return His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Filing amended federal tax return He shows his expenses for the seminar in Part I of the form. Filing amended federal tax return He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Filing amended federal tax return He enters $400 on line 4 for his tuition and books. Filing amended federal tax return On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Filing amended federal tax return He multiplies that amount by 50% and enters the result, $263, on line 5. Filing amended federal tax return On line 6, Victor totals the amounts from lines 3 through 5. Filing amended federal tax return He carries the total, $2,313, to Schedule A (Form 1040), line 21. Filing amended federal tax return Since he does not claim any vehicle expenses, Victor leaves Part II blank. Filing amended federal tax return His filled-in form is shown on the next page. Filing amended federal tax return This image is too large to be displayed in the current screen. Filing amended federal tax return Please click the link to view the image. Filing amended federal tax return Form 2106-EZ for V. Filing amended federal tax return Jones Prev  Up  Next   Home   More Online Publications
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The Filing Amended Federal Tax Return

Filing amended federal tax return 34. Filing amended federal tax return   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. Filing amended federal tax return El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. Filing amended federal tax return Este capítulo le explica lo siguiente: Quién es un hijo calificado. Filing amended federal tax return La cantidad del crédito. Filing amended federal tax return Cómo se puede reclamar el crédito. Filing amended federal tax return El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. Filing amended federal tax return Si no está sujeto al pago de impuestos. Filing amended federal tax return   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. Filing amended federal tax return Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. Filing amended federal tax return Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). Filing amended federal tax return Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. Filing amended federal tax return Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. Filing amended federal tax return Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. Filing amended federal tax return Ejemplo 1. Filing amended federal tax return Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. Filing amended federal tax return Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. Filing amended federal tax return Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. Filing amended federal tax return Ejemplo 2. Filing amended federal tax return Su hija cumplió 8 años en el año 2013. Filing amended federal tax return Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. Filing amended federal tax return Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. Filing amended federal tax return Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Filing amended federal tax return   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). Filing amended federal tax return   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. Filing amended federal tax return Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. Filing amended federal tax return Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. Filing amended federal tax return S. Filing amended federal tax return Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Filing amended federal tax return Hijo adoptivo. Filing amended federal tax return   A un hijo adoptivo siempre se le trata como si fuera su hijo. Filing amended federal tax return Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. Filing amended federal tax return   Si usted es ciudadano o nacional de los EE. Filing amended federal tax return UU. Filing amended federal tax return y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. Filing amended federal tax return Excepciones al tiempo vivido con usted. Filing amended federal tax return   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. Filing amended federal tax return Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. Filing amended federal tax return   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. Filing amended federal tax return Para detalles, vea Requisito de Residencia , en el capítulo 3. Filing amended federal tax return Hijo calificado de más de una persona. Filing amended federal tax return   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. Filing amended federal tax return Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. Filing amended federal tax return Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. Filing amended federal tax return Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. Filing amended federal tax return Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. Filing amended federal tax return Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. Filing amended federal tax return Vea Crédito Tributario Adicional por Hijos , más adelante. Filing amended federal tax return Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. Filing amended federal tax return Casados que presentan una declaración conjunta: $110,000. Filing amended federal tax return Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. Filing amended federal tax return Casados que presentan la declaración por separado: $55,000. Filing amended federal tax return Ingresos brutos ajustados modificados. Filing amended federal tax return   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. Filing amended federal tax return En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. Filing amended federal tax return ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. Filing amended federal tax return Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. Filing amended federal tax return Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. Filing amended federal tax return Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. Filing amended federal tax return   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. Filing amended federal tax return Ingreso bruto ajustado. Filing amended federal tax return   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. Filing amended federal tax return Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. Filing amended federal tax return No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. Filing amended federal tax return Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. Filing amended federal tax return Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. Filing amended federal tax return Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. Filing amended federal tax return Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. Filing amended federal tax return Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. Filing amended federal tax return Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. Filing amended federal tax return El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. Filing amended federal tax return Cómo se reclama el crédito tributario adicional por hijos. Filing amended federal tax return   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. Filing amended federal tax return Vea anteriormente el tema titulado Cómo Reclamar el Crédito . Filing amended federal tax return Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. Filing amended federal tax return Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. Filing amended federal tax return Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. Filing amended federal tax return La Parte I es independiente de las Partes II a la IV. Filing amended federal tax return Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. Filing amended federal tax return Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). Filing amended federal tax return Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. Filing amended federal tax return Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. Filing amended federal tax return Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. Filing amended federal tax return Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. Filing amended federal tax return Prev  Up  Next   Home   More Online Publications