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Filing State Taxes For Free

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Filing State Taxes For Free

Filing state taxes for free 4. Filing state taxes for free   Foreign Earned Income and Housing: Exclusion – Deduction Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Qualifies for the Exclusions and the Deduction? RequirementsTax Home in Foreign Country Bona Fide Residence Test Physical Presence Test Waiver of Time Requirements U. Filing state taxes for free S. Filing state taxes for free Travel Restrictions Foreign Earned Income Foreign Earned Income ExclusionLimit on Excludable Amount Choosing the Exclusion Foreign Housing Exclusion and DeductionHousing Amount Foreign Housing Exclusion Foreign Housing Deduction Married Couples Form 2555 and Form 2555-EZForm 2555-EZ Form 2555 Topics - This chapter discusses: Who qualifies for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, The requirements that must be met to claim either exclusion or the deduction, How to figure the foreign earned income exclusion, and How to figure the foreign housing exclusion and the foreign housing deduction. Filing state taxes for free Useful Items - You may want to see: Publication 519 U. Filing state taxes for free S. Filing state taxes for free Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. Filing state taxes for free S. Filing state taxes for free Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. Filing state taxes for free S. Filing state taxes for free Individual Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms. Filing state taxes for free Who Qualifies for the Exclusions and the Deduction? If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. Filing state taxes for free If you are a U. Filing state taxes for free S. Filing state taxes for free citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. Filing state taxes for free However, you may qualify to exclude from income up to $97,600 of your foreign earnings. Filing state taxes for free In addition, you can exclude or deduct certain foreign housing amounts. Filing state taxes for free See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. Filing state taxes for free You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. Filing state taxes for free See Exclusion of Meals and Lodging, later. Filing state taxes for free Requirements To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must meet all three of the following requirements. Filing state taxes for free Your tax home must be in a foreign country. Filing state taxes for free You must have foreign earned income. Filing state taxes for free You must be one of the following. Filing state taxes for free A U. Filing state taxes for free S. Filing state taxes for free citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Filing state taxes for free A U. Filing state taxes for free S. Filing state taxes for free resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Filing state taxes for free A U. Filing state taxes for free S. Filing state taxes for free citizen or a U. Filing state taxes for free S. Filing state taxes for free resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. Filing state taxes for free See Publication 519 to find out if you are a U. Filing state taxes for free S. Filing state taxes for free resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. Filing state taxes for free If you are a nonresident alien married to a U. Filing state taxes for free S. Filing state taxes for free citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. Filing state taxes for free For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . Filing state taxes for free Waiver of minimum time requirements. Filing state taxes for free   The minimum time requirements for bona fide residence and physical presence can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Filing state taxes for free This is fully explained under Waiver of Time Requirements , later. Filing state taxes for free   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. Filing state taxes for free Tax Home in Foreign Country To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. Filing state taxes for free Bona fide residence and physical presence are explained later. Filing state taxes for free Tax Home Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Filing state taxes for free Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Filing state taxes for free Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. Filing state taxes for free If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. Filing state taxes for free If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work. Filing state taxes for free You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. Filing state taxes for free However, your abode is not necessarily in the United States while you are temporarily in the United States. Filing state taxes for free Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling. Filing state taxes for free “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. Filing state taxes for free It does not mean your principal place of business. Filing state taxes for free “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. Filing state taxes for free ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. Filing state taxes for free Example 1. Filing state taxes for free You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. Filing state taxes for free You return to your family residence in the United States during your off periods. Filing state taxes for free You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. Filing state taxes for free You cannot claim either of the exclusions or the housing deduction. Filing state taxes for free Example 2. Filing state taxes for free For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. Filing state taxes for free In November of last year, your employer transferred you to London, England, for a minimum of 18 months to set up a sales operation for Europe. Filing state taxes for free Before you left, you distributed business cards showing your business and home addresses in London. Filing state taxes for free You kept ownership of your home in Toledo but rented it to another family. Filing state taxes for free You placed your car in storage. Filing state taxes for free In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. Filing state taxes for free Shortly after moving, you leased a car and you and your spouse got British driving licenses. Filing state taxes for free Your entire family got library cards for the local public library. Filing state taxes for free You and your spouse opened bank accounts with a London bank and secured consumer credit. Filing state taxes for free You joined a local business league and both you and your spouse became active in the neighborhood civic association and worked with a local charity. Filing state taxes for free Your abode is in London for the time you live there. Filing state taxes for free You satisfy the tax home test in the foreign country. Filing state taxes for free Please click here for the text description of the image. Filing state taxes for free Figure 4–A Can I Claim the Exclusion or Deduction? Temporary or Indefinite Assignment The location of your tax home often depends on whether your assignment is temporary or indefinite. Filing state taxes for free If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away-from-home expenses (for travel, meals, and lodging), but you would not qualify for the foreign earned income exclusion. Filing state taxes for free If your new work assignment is for an indefinite period, your new place of employment becomes your tax home and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. Filing state taxes for free If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion. Filing state taxes for free If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. Filing state taxes for free If you expect it to last for more than 1 year, it is indefinite. Filing state taxes for free If you expect it to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. Filing state taxes for free Once your expectation changes, it is indefinite. Filing state taxes for free Foreign Country To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. Filing state taxes for free A foreign country includes any territory under the sovereignty of a government other than that of the United States. Filing state taxes for free The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. Filing state taxes for free It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Filing state taxes for free The term “foreign country” does not include Antarctica or U. Filing state taxes for free S. Filing state taxes for free possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. Filing state taxes for free S. Filing state taxes for free Virgin Islands, and Johnston Island. Filing state taxes for free For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, the terms “foreign,” “abroad,” and “overseas” refer to areas outside the United States and those areas listed or described in the previous sentence. Filing state taxes for free American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. Filing state taxes for free S. Filing state taxes for free possession does not qualify you for the foreign earned income exclusion. Filing state taxes for free You may, however, qualify for an exclusion of your possession income on your U. Filing state taxes for free S. Filing state taxes for free return. Filing state taxes for free American Samoa. Filing state taxes for free   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. Filing state taxes for free Gross income from sources within American Samoa may be eligible for this exclusion. Filing state taxes for free Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. Filing state taxes for free Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. Filing state taxes for free Guam and the Commonwealth of the Northern Mariana Islands. Filing state taxes for free   An exclusion will be available to residents of Guam and the Commonwealth of the Northern Mariana Islands if, and when, new implementation agreements take effect between the United States and those possessions. Filing state taxes for free   For more information, see Publication 570. Filing state taxes for free Puerto Rico and U. Filing state taxes for free S. Filing state taxes for free Virgin Islands Residents of Puerto Rico and the U. Filing state taxes for free S. Filing state taxes for free Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. Filing state taxes for free Puerto Rico. Filing state taxes for free   Generally, if you are a U. Filing state taxes for free S. Filing state taxes for free citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. Filing state taxes for free S. Filing state taxes for free tax on income from Puerto Rican sources. Filing state taxes for free This does not include amounts paid for services performed as an employee of the United States. Filing state taxes for free However, you are subject to U. Filing state taxes for free S. Filing state taxes for free tax on your income from sources outside Puerto Rico. Filing state taxes for free In figuring your U. Filing state taxes for free S. Filing state taxes for free tax, you cannot deduct expenses allocable to income not subject to tax. Filing state taxes for free Bona Fide Residence Test You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Filing state taxes for free You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. Filing state taxes for free S. Filing state taxes for free citizen, or A U. Filing state taxes for free S. Filing state taxes for free resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. Filing state taxes for free You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. Filing state taxes for free If you go to a foreign country to work on a particular job for a specified period of time, you ordinarily will not be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. Filing state taxes for free The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test. Filing state taxes for free Bona fide residence. Filing state taxes for free   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. Filing state taxes for free   Your bona fide residence is not necessarily the same as your domicile. Filing state taxes for free Your domicile is your permanent home, the place to which you always return or intend to return. Filing state taxes for free Example. Filing state taxes for free You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. Filing state taxes for free The fact that you go to Scotland does not automatically make Scotland your bona fide residence. Filing state taxes for free If you go there as a tourist, or on a short business trip, and return to the United States, you have not established bona fide residence in Scotland. Filing state taxes for free But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you probably have established a bona fide residence in a foreign country, even though you intend to return eventually to the United States. Filing state taxes for free You are clearly not a resident of Scotland in the first instance. Filing state taxes for free However, in the second, you are a resident because your stay in Scotland appears to be permanent. Filing state taxes for free If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence. Filing state taxes for free Determination. Filing state taxes for free   Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad. Filing state taxes for free   To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Filing state taxes for free The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. Filing state taxes for free IRS cannot make this determination until you file Form 2555. Filing state taxes for free Statement to foreign authorities. Filing state taxes for free   You are not considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you are not a resident of that country, and the authorities: Hold that you are not subject to their income tax laws as a resident, or Have not made a final decision on your status. Filing state taxes for free Special agreements and treaties. Filing state taxes for free   An income tax exemption provided in a treaty or other international agreement will not in itself prevent you from being a bona fide resident of a foreign country. Filing state taxes for free Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities. Filing state taxes for free Example 1. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen employed in the United Kingdom by a U. Filing state taxes for free S. Filing state taxes for free employer under contract with the U. Filing state taxes for free S. Filing state taxes for free Armed Forces. Filing state taxes for free You are not subject to the North Atlantic Treaty Status of Forces Agreement. Filing state taxes for free You may be a bona fide resident of the United Kingdom. Filing state taxes for free Example 2. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. Filing state taxes for free You are not a bona fide resident of the United Kingdom. Filing state taxes for free Example 3. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen employed in Japan by a U. Filing state taxes for free S. Filing state taxes for free employer under contract with the U. Filing state taxes for free S. Filing state taxes for free Armed Forces. Filing state taxes for free You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. Filing state taxes for free Being subject to the agreement does not make you a bona fide resident of Japan. Filing state taxes for free Example 4. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen employed as an “official” by the United Nations in Switzerland. Filing state taxes for free You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. Filing state taxes for free This does not prevent you from being a bona fide resident of Switzerland. Filing state taxes for free Effect of voting by absentee ballot. Filing state taxes for free   If you are a U. Filing state taxes for free S. Filing state taxes for free citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country. Filing state taxes for free   However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but will not necessarily be conclusive. Filing state taxes for free Uninterrupted period including entire tax year. Filing state taxes for free   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. Filing state taxes for free An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. Filing state taxes for free   During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. Filing state taxes for free To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country. Filing state taxes for free Example 1. Filing state taxes for free You arrived with your family in Lisbon, Portugal, on November 1, 2011. Filing state taxes for free Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. Filing state taxes for free You immediately established residence there. Filing state taxes for free You spent April of 2012 at a business conference in the United States. Filing state taxes for free Your family stayed in Lisbon. Filing state taxes for free Immediately following the conference, you returned to Lisbon and continued living there. Filing state taxes for free On January 1, 2013, you completed an uninterrupted period of residence for a full tax year (2012), and you meet the bona fide residence test. Filing state taxes for free Example 2. Filing state taxes for free Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. Filing state taxes for free You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, did not include a full tax year. Filing state taxes for free You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). Filing state taxes for free Bona fide resident for part of a year. Filing state taxes for free   Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. Filing state taxes for free Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. Filing state taxes for free Example. Filing state taxes for free You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. Filing state taxes for free On September 15, 2013, you returned to the United States. Filing state taxes for free Since you were a bona fide resident of a foreign country for all of 2012, you were also a bona fide resident of a foreign country from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013. Filing state taxes for free Reassignment. Filing state taxes for free   If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances. Filing state taxes for free Example 1. Filing state taxes for free You were a resident of Pakistan from October 1, 2012, through November 30, 2013. Filing state taxes for free On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. Filing state taxes for free Your household goods also were returned to the United States. Filing state taxes for free Your foreign residence ended on November 30, 2013, and did not begin again until after you were assigned to another foreign country and physically entered that country. Filing state taxes for free Since you were not a bona fide resident of a foreign country for the entire tax year of 2012 or 2013 you do not meet the bona fide residence test in either year. Filing state taxes for free You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. Filing state taxes for free Example 2. Filing state taxes for free Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. Filing state taxes for free On December 1, 2013, you and your family returned to the United States for a month's vacation. Filing state taxes for free On January 2, 2014, you arrived in Turkey for your new assignment. Filing state taxes for free Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. Filing state taxes for free Physical Presence Test You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. Filing state taxes for free The 330 days do not have to be consecutive. Filing state taxes for free Any U. Filing state taxes for free S. Filing state taxes for free citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. Filing state taxes for free The physical presence test is based only on how long you stay in a foreign country or countries. Filing state taxes for free This test does not depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad. Filing state taxes for free 330 full days. Filing state taxes for free   Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. Filing state taxes for free You can count days you spent abroad for any reason. Filing state taxes for free You do not have to be in a foreign country only for employment purposes. Filing state taxes for free You can be on vacation. Filing state taxes for free   You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time. Filing state taxes for free Exception. Filing state taxes for free   You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. Filing state taxes for free See Waiver of Time Requirements, later. Filing state taxes for free Full day. Filing state taxes for free   A full day is a period of 24 consecutive hours, beginning at midnight. Filing state taxes for free Travel. Filing state taxes for free    When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters does not count toward the 330-day total. Filing state taxes for free Example. Filing state taxes for free You leave the United States for France by air on June 10. Filing state taxes for free You arrive in France at 9:00 a. Filing state taxes for free m. Filing state taxes for free on June 11. Filing state taxes for free Your first full day of physical presence in France is June 12. Filing state taxes for free Passing over foreign country. Filing state taxes for free   If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States. Filing state taxes for free Example. Filing state taxes for free You leave the United States by air at 9:30 a. Filing state taxes for free m. Filing state taxes for free on June 10 to travel to Kenya. Filing state taxes for free You pass over western Africa at 11:00 p. Filing state taxes for free m. Filing state taxes for free on June 10 and arrive in Kenya at 12:30 a. Filing state taxes for free m. Filing state taxes for free on June 11. Filing state taxes for free Your first full day in a foreign country is June 11. Filing state taxes for free Change of location. Filing state taxes for free   You can move about from one place to another in a foreign country or to another foreign country without losing full days. Filing state taxes for free If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel. Filing state taxes for free Example 1. Filing state taxes for free You leave Ireland by air at 11:00 p. Filing state taxes for free m. Filing state taxes for free on July 6 and arrive in Sweden at 5:00 a. Filing state taxes for free m. Filing state taxes for free on July 7. Filing state taxes for free Your trip takes less than 24 hours and you lose no full days. Filing state taxes for free Example 2. Filing state taxes for free You leave Norway by ship at 10:00 p. Filing state taxes for free m. Filing state taxes for free on July 6 and arrive in Portugal at 6:00 a. Filing state taxes for free m. Filing state taxes for free on July 8. Filing state taxes for free Since your travel is not within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. Filing state taxes for free If you remain in Portugal, your next full day in a foreign country is July 9. Filing state taxes for free In United States while in transit. Filing state taxes for free   If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. Filing state taxes for free You are treated as traveling over areas not within any foreign country. Filing state taxes for free    Please click here for the text description of the image. Filing state taxes for free Figure 4-B How to figure the 12-month period. Filing state taxes for free   There are four rules you should know when figuring the 12-month period. Filing state taxes for free Your 12-month period can begin with any day of the month. Filing state taxes for free It ends the day before the same calendar day, 12 months later. Filing state taxes for free Your 12-month period must be made up of consecutive months. Filing state taxes for free Any 12-month period can be used if the 330 days in a foreign country fall within that period. Filing state taxes for free You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. Filing state taxes for free You can choose the 12-month period that gives you the greatest exclusion. Filing state taxes for free In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. Filing state taxes for free Example 1. Filing state taxes for free You are a construction worker who works on and off in a foreign country over a 20-month period. Filing state taxes for free You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States. Filing state taxes for free Example 2. Filing state taxes for free You work in New Zealand for a 20-month period from January 1, 2012, through August 31, 2013, except that you spend 28 days in February 2012 and 28 days in February 2013 on vacation in the United States. Filing state taxes for free You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2012 – December 31, 2012 and September 1, 2012 – August 31, 2013. Filing state taxes for free By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. Filing state taxes for free See Figure 4-B, on the previous page. Filing state taxes for free Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. Filing state taxes for free The minimum time requirements can be waived, however, if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Filing state taxes for free You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. Filing state taxes for free To qualify for the waiver, you must actually have your tax home in the foreign country and be a bona fide resident of, or be physically present in, the foreign country on or before the beginning date of the waiver. Filing state taxes for free Early in 2014, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for 2013 and the effective dates. Filing state taxes for free If you left one of the countries on or after the date listed for each country, you can meet the bona fide residence test or physical presence test for 2013 without meeting the minimum time requirement. Filing state taxes for free However, in figuring your exclusion, the number of your qualifying days of bona fide residence or physical presence includes only days of actual residence or presence within the country. Filing state taxes for free U. Filing state taxes for free S. Filing state taxes for free Travel Restrictions If you are present in a foreign country in violation of U. Filing state taxes for free S. Filing state taxes for free law, you will not be treated as a bona fide resident of a foreign country or as physically present in a foreign country while you are in violation of the law. Filing state taxes for free Income that you earn from sources within such a country for services performed during a period of violation does not qualify as foreign earned income. Filing state taxes for free Your housing expenses within that country (or outside that country for housing your spouse or dependents) while you are in violation of the law cannot be included in figuring your foreign housing amount. Filing state taxes for free For 2013, the only country to which travel restrictions applied was Cuba. Filing state taxes for free The restrictions applied for the entire year. Filing state taxes for free However, individuals working at the U. Filing state taxes for free S. Filing state taxes for free Naval Base at Guantanamo Bay in Cuba are not in violation of U. Filing state taxes for free S. Filing state taxes for free law. Filing state taxes for free Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. Filing state taxes for free Foreign Earned Income To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income. Filing state taxes for free Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. Filing state taxes for free Your tax home is in a foreign country. Filing state taxes for free You meet either the bona fide residence test or the physical presence test. Filing state taxes for free To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. Filing state taxes for free To determine whether you meet either the bona fide residence test or the physical presence test, see Bona Fide Residence Test and Physical Presence Test, earlier. Filing state taxes for free Foreign earned income does not include the following amounts. Filing state taxes for free The value of meals and lodging that you exclude from your income because the meals and lodging were furnished for the convenience of your employer. Filing state taxes for free Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). Filing state taxes for free Pay you receive as an employee of the U. Filing state taxes for free S. Filing state taxes for free Government. Filing state taxes for free (See U. Filing state taxes for free S. Filing state taxes for free Government Employees, later. Filing state taxes for free ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. Filing state taxes for free Any unallowable moving expense deduction that you choose to recapture as explained under Moving Expense Attributable to Foreign Earnings in 2 Years in chapter 5. Filing state taxes for free Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. Filing state taxes for free Earned income. Filing state taxes for free   This is pay for personal services performed, such as wages, salaries, or professional fees. Filing state taxes for free The list that follows classifies many types of income into three categories. Filing state taxes for free The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. Filing state taxes for free For more information on earned and unearned income, see Earned and Unearned Income, later. Filing state taxes for free Earned Income Unearned Income Variable Income Salaries and wages Dividends Business profits Commissions Interest Royalties Bonuses Capital gains Rents Professional fees Gambling winnings Scholarships and fellowships Tips Alimony     Social security benefits     Pensions     Annuities     In addition to the types of earned income listed, certain noncash income and allowances or reimbursements are considered earned income. Filing state taxes for free Noncash income. Filing state taxes for free   The fair market value of property or facilities provided to you by your employer in the form of lodging, meals, or use of a car is earned income. Filing state taxes for free Allowances or reimbursements. Filing state taxes for free   Earned income includes allowances or reimbursements you receive, such as the following amounts. Filing state taxes for free    Cost-of-living allowances. Filing state taxes for free Overseas differential. Filing state taxes for free Family allowance. Filing state taxes for free Reimbursement for education or education allowance. Filing state taxes for free Home leave allowance. Filing state taxes for free Quarters allowance. Filing state taxes for free Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). Filing state taxes for free Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. Filing state taxes for free Foreign earned income is income you receive for working in a foreign country. Filing state taxes for free Where or how you are paid has no effect on the source of the income. Filing state taxes for free For example, income you receive for work done in Austria is income from a foreign source even if the income is paid directly to your bank account in the United States and your employer is located in New York City. Filing state taxes for free Example. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen, a bona fide resident of Canada, and working as a mining engineer. Filing state taxes for free Your salary is $76,800 per year. Filing state taxes for free You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. Filing state taxes for free Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. Filing state taxes for free Your total income is $88,800. Filing state taxes for free You work a 5-day week, Monday through Friday. Filing state taxes for free After subtracting your vacation, you have a total of 240 workdays in the year. Filing state taxes for free You worked in the United States during the year for 6 weeks (30 workdays). Filing state taxes for free The following shows how to figure the part of your income that is for work done in Canada during the year. Filing state taxes for free   Number of days worked in Canada during the year (210) × Total income ($88,800) = $77,700     Number of days of work during the year for which payment was made (240)   Your foreign source earned income is $77,700. Filing state taxes for free Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. Filing state taxes for free Some types of income are not easily identified as earned or unearned income. Filing state taxes for free Some of these types of income are further explained here. Filing state taxes for free Income from a sole proprietorship or partnership. Filing state taxes for free   Income from a business in which capital investment is an important part of producing the income may be unearned income. Filing state taxes for free If you are a sole proprietor or partner and your personal services are also an important part of producing the income, the part of the income that represents the value of your personal services will be treated as earned income. Filing state taxes for free Capital a factor. Filing state taxes for free   If capital investment is an important part of producing income, no more than 30% of your share of the net profits of the business is earned income. Filing state taxes for free   If you have no net profits, the part of your gross profit that represents a reasonable allowance for personal services actually performed is considered earned income. Filing state taxes for free Because you do not have a net profit, the 30% limit does not apply. Filing state taxes for free Example 1. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen and meet the bona fide residence test. Filing state taxes for free You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. Filing state taxes for free You perform no services for the partnership. Filing state taxes for free At the end of the tax year, your share of the net profits is $80,000. Filing state taxes for free The entire $80,000 is unearned income. Filing state taxes for free Example 2. Filing state taxes for free Assume that in Example 1 you spend time operating the business. Filing state taxes for free Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. Filing state taxes for free If the value of your services for the year is $15,000, your earned income is limited to the value of your services, $15,000. Filing state taxes for free Capital not a factor. Filing state taxes for free   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. Filing state taxes for free The entire amount of business income is earned income. Filing state taxes for free Example. Filing state taxes for free You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. Filing state taxes for free Because capital is not an income- producing factor, all the income from the partnership is considered earned income. Filing state taxes for free Income from a corporation. Filing state taxes for free   The salary you receive from a corporation is earned income only if it represents a reasonable allowance as compensation for work you do for the corporation. Filing state taxes for free Any amount over what is considered a reasonable salary is unearned income. Filing state taxes for free Example 1. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen and an officer and stockholder of a corporation in Honduras. Filing state taxes for free You perform no work or service of any kind for the corporation. Filing state taxes for free During the tax year you receive a $10,000 “salary” from the corporation. Filing state taxes for free The $10,000 clearly is not for personal services and is unearned income. Filing state taxes for free Example 2. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen and work full time as secretary-treasurer of your corporation. Filing state taxes for free During the tax year you receive $100,000 as salary from the corporation. Filing state taxes for free If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. Filing state taxes for free Stock options. Filing state taxes for free   You may have earned income if you disposed of stock that you got by exercising a stock option granted to you under an employee stock purchase plan. Filing state taxes for free   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. Filing state taxes for free   However, if you disposed of the stock less than 2 years after you were granted the option or less than 1 year after you got the stock, part of the gain on the disposition may be earned income. Filing state taxes for free It is considered received in the year you disposed of the stock and earned in the year you performed the services for which you were granted the option. Filing state taxes for free Any part of the earned income that is due to work you did outside the United States is foreign earned income. Filing state taxes for free   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. Filing state taxes for free Pensions and annuities. Filing state taxes for free    For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, amounts received as pensions or annuities are unearned income. Filing state taxes for free Royalties. Filing state taxes for free   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. Filing state taxes for free   Royalties received by a writer are earned income if they are received: For the transfer of property rights of the writer in the writer's product, or Under a contract to write a book or series of articles. Filing state taxes for free Rental income. Filing state taxes for free   Generally, rental income is unearned income. Filing state taxes for free If you perform personal services in connection with the production of rent, up to 30% of your net rental income can be considered earned income. Filing state taxes for free Example. Filing state taxes for free Larry Smith, a U. Filing state taxes for free S. Filing state taxes for free citizen living in Australia, owns and operates a rooming house in Sydney. Filing state taxes for free If he is operating the rooming house as a business that requires capital and personal services, he can consider up to 30% of net rental income as earned income. Filing state taxes for free On the other hand, if he just owns the rooming house and performs no personal services connected with its operation, except perhaps making minor repairs and collecting rents, none of his net income from the house is considered earned income. Filing state taxes for free It is all unearned income. Filing state taxes for free Professional fees. Filing state taxes for free   If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income. Filing state taxes for free Income of an artist. Filing state taxes for free   Income you receive from the sale of paintings you created is earned income. Filing state taxes for free Scholarships and fellowships. Filing state taxes for free   Any portion of a scholarship or fellowship grant that is paid to you for teaching, research or other services is considered earned income if you must include it in your gross income. Filing state taxes for free If the payer of the grant is required to provide you with a Form W-2, Wage and Tax Statement, these amounts will be listed as wages. Filing state taxes for free    Certain scholarship and fellowship income may be exempt under other provisions. Filing state taxes for free See Publication 970, Tax Benefits for Education, chapter 1. Filing state taxes for free Use of employer's property or facilities. Filing state taxes for free   If you receive fringe benefits in the form of the right to use your employer's property or facilities, the fair market value of that right is earned income. Filing state taxes for free Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being required to buy or sell, and both having reasonable knowledge of all the necessary facts. Filing state taxes for free Example. Filing state taxes for free You are privately employed and live in Japan all year. Filing state taxes for free You are paid a salary of $6,000 a month. Filing state taxes for free You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. Filing state taxes for free The house is not provided for your employer's convenience. Filing state taxes for free You report on the calendar-year, cash basis. Filing state taxes for free You received $72,000 salary from foreign sources plus $36,000 fair rental value of the house, or a total of $108,000 of earned income. Filing state taxes for free Reimbursement of employee expenses. Filing state taxes for free   If you are reimbursed under an accountable plan (defined below) for expenses you incur on your employer's behalf and you have adequately accounted to your employer for the expenses, do not include the reimbursement for those expenses in your earned income. Filing state taxes for free   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. Filing state taxes for free If expenses and reimbursement are equal, there is nothing to allocate to excluded income. Filing state taxes for free If expenses are more than the reimbursement, the unreimbursed expenses are considered to have been incurred in producing earned income and must be divided between your excluded and included income in determining the amount of unreimbursed expenses you can deduct. Filing state taxes for free (See chapter 5. Filing state taxes for free ) If the reimbursement is more than the expenses, no expenses remain to be divided between excluded and included income and the excess reimbursement must be included in earned income. Filing state taxes for free   These rules do not apply to the following individuals. Filing state taxes for free Straight-commission salespersons. Filing state taxes for free Employees who have arrangements with their employers under which taxes are not withheld on a percentage of the commissions because the employers consider that percentage to be attributable to the employees' expenses. Filing state taxes for free Accountable plan. Filing state taxes for free   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. Filing state taxes for free The expenses covered under the plan must have a business connection. Filing state taxes for free The employee must adequately account to the employer for these expenses within a reasonable period of time. Filing state taxes for free The employee must return any excess reimbursement or allowance within a reasonable period of time. Filing state taxes for free Reimbursement of moving expenses. Filing state taxes for free   Reimbursement of moving expenses may be earned income. Filing state taxes for free You must include as earned income: Any reimbursements of, or payments for, nondeductible moving expenses, Reimbursements that are more than your deductible expenses and that you do not return to your employer, Any reimbursements made (or treated as made) under a nonaccountable plan (any plan that does not meet the rules listed above for an accountable plan), even if they are for deductible expenses, and Any reimbursement of moving expenses you deducted in an earlier year. Filing state taxes for free This section discusses reimbursements that must be included in earned income. Filing state taxes for free Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. Filing state taxes for free   The rules for determining when the reimbursement is considered earned or where the reimbursement is considered earned may differ somewhat from the general rules previously discussed. Filing state taxes for free   Although you receive the reimbursement in one tax year, it may be considered earned for services performed, or to be performed, in another tax year. Filing state taxes for free You must report the reimbursement as income on your return in the year you receive it, even if it is considered earned during a different year. Filing state taxes for free Move from U. Filing state taxes for free S. Filing state taxes for free to foreign country. Filing state taxes for free   If you move from the United States to a foreign country, your moving expense reimbursement is generally considered pay for future services to be performed at the new location. Filing state taxes for free The reimbursement is considered earned solely in the year of the move if you qualify for the exclusion for a period that includes at least 120 days during that tax year. Filing state taxes for free   If you are neither a bona fide resident of nor physically present in a foreign country or countries for a period that includes 120 days during the year of the move, a portion of the reimbursement is considered earned in the year of the move and a portion is considered earned in the year following the year of the move. Filing state taxes for free To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. Filing state taxes for free The numerator (top number) is the number of days in your qualifying period that fall within the year of the move, and the denominator (bottom number) is the total number of days in the year of the move. Filing state taxes for free   The difference between the total reimbursement and the amount considered earned in the year of the move is the amount considered earned in the year following the year of the move. Filing state taxes for free The part earned in each year is figured as shown in the following example. Filing state taxes for free Example. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen working in the United States. Filing state taxes for free You were told in October 2012 that you were being transferred to a foreign country. Filing state taxes for free You arrived in the foreign country on December 15, 2012, and you are a bona fide resident for the remainder of 2012 and all of 2013. Filing state taxes for free Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. Filing state taxes for free Because you did not qualify for the exclusion under the bona fide residence test for at least 120 days in 2012 (the year of the move), the reimbursement is considered pay for services performed in the foreign country for both 2012 and 2013. Filing state taxes for free You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. Filing state taxes for free The fraction is the number of days during which you were a bona fide resident in 2012 (the year of the move) divided by 366. Filing state taxes for free The remaining part of the reimbursement is for services performed in the foreign country in 2013. Filing state taxes for free This computation is used only to determine when the reimbursement is considered earned. Filing state taxes for free You would include the amount of the reimbursement in income in 2013, the year you received it. Filing state taxes for free Move between foreign countries. Filing state taxes for free   If you move between foreign countries, any moving expense reimbursement that you must include in income will be considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days in the year of the move. Filing state taxes for free Move to U. Filing state taxes for free S. Filing state taxes for free   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. Filing state taxes for free S. Filing state taxes for free source income. Filing state taxes for free   However, if under either an agreement between you and your employer or a statement of company policy that is reduced to writing before your move to the foreign country, your employer will reimburse you for your move back to the United States regardless of whether you continue to work for the employer, the includible reimbursement is considered compensation for past services performed in the foreign country. Filing state taxes for free The includible reimbursement is considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days during that year. Filing state taxes for free Otherwise, you treat the includible reimbursement as received for services performed in the foreign country in the year of the move and the year immediately before the year of the move. Filing state taxes for free   See the discussion under Move from U. Filing state taxes for free S. Filing state taxes for free to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. Filing state taxes for free The amount earned in the year before the year of the move is the difference between the total includible reimbursement and the amount earned in the year of the move. Filing state taxes for free Example. Filing state taxes for free You are a U. Filing state taxes for free S. Filing state taxes for free citizen employed in a foreign country. Filing state taxes for free You retired from employment with your employer on March 31, 2013, and returned to the United States after having been a bona fide resident of the foreign country for several years. Filing state taxes for free A written agreement with your employer entered into before you went abroad provided that you would be reimbursed for your move back to the United States. Filing state taxes for free In April 2013, your former employer reimbursed you $4,000 for the part of the cost of your move back to the United States that you were not allowed to deduct. Filing state taxes for free Because you were not a bona fide resident of a foreign country or countries for a period that included at least 120 days in 2013 (the year of the move), the includible reimbursement is considered pay for services performed in the foreign country for both 2013 and 2012. Filing state taxes for free You figure the part of the moving expense reimbursement for services performed in the foreign country for 2013 by multiplying the total includible reimbursement by a fraction. Filing state taxes for free The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). Filing state taxes for free The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. Filing state taxes for free You report the amount of the includible reimbursement in 2013, the year you received it. Filing state taxes for free    In this example, if you met the physical presence test for a period that included at least 120 days in 2013, the moving expense reimbursement would be considered earned entirely in the year of the move. Filing state taxes for free Storage expense reimbursements. Filing state taxes for free   If you are reimbursed for storage expenses, the reimbursement is for services you perform during the period of time for which the storage expenses are incurred. Filing state taxes for free U. Filing state taxes for free S. Filing state taxes for free Government Employees For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, foreign earned income does not include any amounts paid by the United States or any of its agencies to its employees. Filing state taxes for free This includes amounts paid from both appropriated and nonappropriated funds. Filing state taxes for free The following organizations (and other organizations similarly organized and operated under United States Army, Navy, or Air Force regulations) are integral parts of the Armed Forces, agencies, or instrumentalities of the United States. Filing state taxes for free United States Armed Forces exchanges. Filing state taxes for free Commissioned and noncommissioned officers' messes. Filing state taxes for free Armed Forces motion picture services. Filing state taxes for free Kindergartens on foreign Armed Forces installations. Filing state taxes for free Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. Filing state taxes for free If you are a U. Filing state taxes for free S. Filing state taxes for free Government employee paid by a U. Filing state taxes for free S. Filing state taxes for free agency that assigned you to a foreign government to perform specific services for which the agency is reimbursed by the foreign government, your pay is from the U. Filing state taxes for free S. Filing state taxes for free Government and does not qualify for exclusion or deduction. Filing state taxes for free If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. Filing state taxes for free American Institute in Taiwan. Filing state taxes for free   Amounts paid by the American Institute in Taiwan are not foreign earned income for purposes of the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Filing state taxes for free If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Filing state taxes for free S. Filing state taxes for free tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. Filing state taxes for free S. Filing state taxes for free Government. Filing state taxes for free Allowances. Filing state taxes for free   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. Filing state taxes for free S. Filing state taxes for free civilian officers and employees stationed in Alaska and Hawaii or elsewhere outside the 48 contiguous states and the District of Columbia can be excluded from gross income. Filing state taxes for free Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. Filing state taxes for free More information. Filing state taxes for free   Publication 516, U. Filing state taxes for free S. Filing state taxes for free Government Civilian Employees Stationed Abroad, has more information for U. Filing state taxes for free S. Filing state taxes for free Government employees abroad. Filing state taxes for free Exclusion of Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. Filing state taxes for free The meals are furnished: On the business premises of your employer, and For the convenience of your employer. Filing state taxes for free The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. Filing state taxes for free If these conditions are met, do not include the value of the meals or lodging in your income, even if a law or your employment contract says that they are provided as compensation. Filing state taxes for free Amounts you do not include in income because of these rules are not foreign earned income. Filing state taxes for free If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. Filing state taxes for free Family. Filing state taxes for free   Your family, for this purpose, includes only your spouse and your dependents. Filing state taxes for free Lodging. Filing state taxes for free   The value of lodging includes the cost of heat, electricity, gas, water, sewer service, and similar items needed to make the lodging fit to live in. Filing state taxes for free Business premises of employer. Filing state taxes for free   Generally, the business premises of your employer is wherever you work. Filing state taxes for free For example, if you work as a housekeeper, meals and lodging provided in your employer's home are provided on the business premises of your employer. Filing state taxes for free Similarly, meals provided to cowhands while herding cattle on land leased or owned by their employer are considered provided on the premises of their employer. Filing state taxes for free Convenience of employer. Filing state taxes for free   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. Filing state taxes for free Meals furnished at no charge are considered provided for your employer's convenience if there is a good business reason for providing them, other than to give you more pay. Filing state taxes for free   On the other hand, if your employer provides meals to you or your family as a means of giving you more pay, and there is no other business reason for providing them, their value is extra income to you because they are not furnished for the convenience of your employer. Filing state taxes for free Condition of employment. Filing state taxes for free   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. Filing state taxes for free You must accept lodging to properly carry out your duties if, for example, you must be available for duty at all times or you could not perform your duties if the lodging was not furnished. Filing state taxes for free Foreign camps. Filing state taxes for free   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. Filing state taxes for free The camp must be: Provided for your employer's convenience because the place where you work is in a remote area where satisfactory housing is not available to you on the open market within a reasonable commuting distance, Located as close as reasonably possible in the area where you work, and Provided in a common area or enclave that is not available to the general public for lodging or accommodations and that normally houses at least ten employees. Filing state taxes for free Foreign Earned Income Exclusion If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. Filing state taxes for free Foreign earned income was defined earlier in this chapter. Filing state taxes for free You also can choose to exclude from your income a foreign housing amount. Filing state taxes for free This is explained later under Foreign Housing Exclusion. Filing state taxes for free If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. Filing state taxes for free Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. Filing state taxes for free If you choose to exclude foreign earned income, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Filing state taxes for free This includes any expenses, losses, and other normally deductible items allocable to the excluded income. Filing state taxes for free For more information about deductions and credits, see chapter 5 . Filing state taxes for free Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. Filing state taxes for free You cannot exclude more than the smaller of: $97,600, or Your foreign earned income (discussed earlier) for the tax year minus your foreign housing exclusion (discussed later). Filing state taxes for free If both you and your spouse work abroad and each of you meets either the bona fide residence test or the physical presence test, you can each choose the foreign earned income exclusion. Filing state taxes for free You do not both need to meet the same test. Filing state taxes for free Together, you and your spouse can exclude as much as $195,200. Filing state taxes for free Paid in year following work. Filing state taxes for free   Generally, you are considered to have earned income in the year in which you do the work for which you receive the income, even if you work in one year but are not paid until the following year. Filing state taxes for free If you report your income on a cash basis, you report the income on your return for the year you receive it. Filing state taxes for free If you work one year, but are not paid for that work until the next year, the amount you can exclude in the year you are paid is the amount you could have excluded in the year you did the work if you had been paid in that year. Filing state taxes for free For an exception to this general rule, see Year-end payroll period, later. Filing state taxes for free Example. Filing state taxes for free You were a bona fide resident of Brazil for all of 2012 and 2013. Filing state taxes for free You report your income on the cash basis. Filing state taxes for free In 2012, you were paid $84,200 for work you did in Brazil during that year. Filing state taxes for free You excluded all of the $84,200 from your income in 2012. Filing state taxes for free In 2013, you were paid $117,300 for your work in Brazil. Filing state taxes for free $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. Filing state taxes for free You can exclude $10,900 of the $18,800 from your income in 2013. Filing state taxes for free This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. Filing state taxes for free You must include the remaining $7,900 in income in 2013 because you could not have excluded that income in 2012 if you had received it that year. Filing state taxes for free You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. Filing state taxes for free Your total foreign earned income exclusion for 2013 is $108,500 ($10,900 for work you did in 2012 and $97,600 for work you did in 2013). Filing state taxes for free You would include in your 2013 income $8,800 ($7,900 for the work you did in 2012 and $900 for the work you did in 2013). Filing state taxes for free Year-end payroll period. Filing state taxes for free   There is an exception to the general rule that income is considered earned in the year you do the work for which you receive the income. Filing state taxes for free If you are a cash-basis taxpayer, any salary or wage payment you receive after the end of the year in which you do the work for which you receive the pay is considered earned entirely in the year you receive it if all four of the following apply. Filing state taxes for free The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. Filing state taxes for free The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). Filing state taxes for free The payroll period is not longer than 16 days. Filing state taxes for free The payday comes at the same time in relation to the payroll period that it would normally come and it comes before the end of the next payroll period. Filing state taxes for free Example. Filing state taxes for free You are paid twice a month. Filing state taxes for free For the normal payroll period that begins on the first of the month and ends on the fifteenth of the month, you are paid on the sixteenth day of the month. Filing state taxes for free For the normal payroll period that begins on the sixteenth of the month and ends on the last day of the month, you are paid on the first day of the following month. Filing state taxes for free Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. Filing state taxes for free Income earned over more than 1 year. Filing state taxes for free   Regardless of when you actually receive income, you must apply it to the year in which you earned it in figuring your excludable amount for that year. Filing state taxes for free For example, a bonus may be based on work you did over several years. Filing state taxes for free You determine the amount of the bonus that is considered earned in a particular year in two steps. Filing state taxes for free Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. Filing state taxes for free Multiply the result of (1) by the number of months you did the work during the year. Filing state taxes for free This is the amount that is subject to the exclusion limit for that tax year. Filing state taxes for free Income received more than 1 year after it was earned. Filing state taxes for free   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. Filing state taxes for free Example. Filing state taxes for free   You were a bona fide resident of Sweden for 2011, 2012, and 2013. Filing state taxes for free You report your income on the cash basis. Filing state taxes for free In 2011, you were paid $69,000 for work you did in Sweden that year and in 2012 you were paid $74,000 for that year's work in Sweden. Filing state taxes for free You excluded all the income on your 2011 and 2012 returns. Filing state taxes for free   In 2013, you were paid $92,000; $82,000 for your work in Sweden during 2013, and $10,000 for work you did in Sweden in 2011. Filing state taxes for free You cannot exclude any of the $10,000 for work done in 2011 because you received it after the end of the year following the year in which you earned it. Filing state taxes for free You must include the $10,000 in income. Filing state taxes for free You can exclude all of the $82,000 received for work you did in 2013. Filing state taxes for free Community income. Filing state taxes for free   The maximum exclusion applies separately to the earnings of spouses. Filing state taxes for free Ignore any community property laws when you figure your limit on the foreign earned income exclusion. Filing state taxes for free Part-year exclusion. Filing state taxes for free   If the period for which you qualify for the foreign earned income exclusion includes only part of the year, you must adjust the maximum limit based on the number of qualifying days in the year. Filing state taxes for free The number of qualifying days is the number of days in the year within the period on which you both: Have your tax home in a foreign country, and Meet either the bona fide residence test or the physical presence test. Filing state taxes for free   For this purpose, you can count as qualifying days all days within a period of 12 consecutive months once you are physically present and have your tax home in a foreign country for 330 full days. Filing state taxes for free To figure your maximum exclusion, multiply the maximum excludable amount for the year by the number of your qualifying days in the year, and then divide the result by the number of days in the year. Filing state taxes for free Example. Filing state taxes for free You report your income on the calendar-year basis and you qualified for the foreign earned income exclusion under the bona fide residence test for 75 days in 2013. Filing state taxes for free You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. Filing state taxes for free If you qualify under the bona fide residence test for all of 2014, you can exclude your foreign earned income up to the 2014 limit. Filing state taxes for free Physical presence test. Filing state taxes for free   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. Filing state taxes for free If you qualify for the foreign earned income exclusion under the physical presence test for part of a year, it is important to carefully choose the 12-month period that will allow the maximum exclusion for that year. Filing state taxes for free Example. Filing state taxes for free You are physically present and have your tax home in a foreign country for a 16-month period from June 1, 2012, through September 30, 2013, except for 16 days in December 2012 when you were on vacation in the United States. Filing state taxes for free You figure the maximum exclusion for 2012 as follows. Filing state taxes for free Beginning with June 1, 2012, count forward 330 full days. Filing state taxes for free Do not count the 16 days you spent in the United States. Filing state taxes for free The 330th day, May 12, 2013, is the last day of a 12-month period. Filing state taxes for free Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. Filing state taxes for free This 12-month period runs from May 12, 2012, through May 11, 2013. Filing state taxes for free Count the total days during 2012 that fall within this 12-month period. Filing state taxes for free This is 234 days (May 12, 2012 – December 31, 2012). Filing state taxes for free Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). Filing state taxes for free You figure the maximum exclusion for 2013 in the opposite manner. Filing state taxes for free Beginning with your last full day, September 30, 2013, count backward 330 full days. Filing state taxes for free Do not count the 16 days you spent in the United States. Filing state taxes for free That day, October 20, 2012, is the first day of a 12-month period. Filing state taxes for free Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. Filing state taxes for free This 12-month period runs from October 20, 2012, through October 19, 2013. Filing state taxes for free Count the total days during 2013 that fall within this 12-month period. Filing state taxes for free This is 292 days (January 1, 2013 – October 19, 2013). Filing state taxes for free Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). Filing state taxes for free Choosing the Exclusion The foreign earned income exclusion is voluntary. Filing state taxes for free You can choose the exclusion by completing the appropriate parts of Form 2555. Filing state taxes for free When You Can Choose the Exclusion Your initial choice of the exclusion on Form 2555 or Form 2555-EZ generally must be made with one of the following returns. Filing state taxes for free A return filed by the due date (including any extensions). Filing state taxes for free A return amending a timely-filed return. Filing state taxes for free Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid. Filing state taxes for free A return filed within 1 year from the original due date of the return (determined without regard to any extensions). Filing state taxes for free Filing after the above periods. Filing state taxes for free   You can choose the exclusion on a return filed after the periods described above if you owe no federal income tax after taking into account the exclusion. Filing state taxes for free If you owe federal income tax after taking into account the exclusion, you can choose the exclusion on a return filed after the periods described earlier if you file before the IRS discovers that you failed to choose the exclusion. Filing state taxes for free Whether or not you owe federal income tax after taking the exclusion into account, if you file your return after the periods described earlier, you must type or legibly print at the top of the first page of the Form 1040 “Filed pursuant to section 1. Filing state taxes for free 911-7(a)(2)(i)(D). Filing state taxes for free ” If you owe federal income tax after taking into account the foreign earned income exclusion and the IRS discovered that you failed to choose the exclusion, you may still be able to choose the exclusion. Filing state taxes for free You must request a private letter ruling under Income Tax Regulation 301. Filing state taxes for free 9100-3 and Revenue Procedure 2013-1, 2013-1 I. Filing state taxes for free R. Filing state taxes for free B. Filing state taxes for free 1, available at www. Filing state taxes for free irs. Filing state taxes for free gov/irb/2013-01_IRB/ar06. Filing state taxes for free html. Filing state taxes for free Effect of Choosing the Exclusion Once you choose to exclude your foreign earned income, that choice remains in effect for that year and all later years unless you revoke it. Filing state taxes for free Foreign tax credit or deduction. Filing state taxes for free  
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Filing state taxes for free 19. Filing state taxes for free   Ajustes Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Introduction Este capítulo trata de ajustes relacionados con la educación que puede deducir al calcular el ingreso bruto ajustado. Filing state taxes for free Este capítulo incluye información sobre la deducción por intereses sobre préstamos de estudios, la deducción de matrículas y cuotas escolares y la deducción por gastos del educador. Filing state taxes for free Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Deducción por Intereses sobre Préstamos de Estudios Por lo general, los intereses personales que pague, salvo ciertos intereses hipotecarios, no son deducibles en la declaración de impuestos. Filing state taxes for free No obstante, si su ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés) es menos de $75,000 ($155,000 si presenta una declaración conjunta), se permite una deducción especial por los intereses pagados sobre préstamos de estudios (también conocidos como préstamos educativos) utilizados para enseñanza superior. Filing state taxes for free Para la mayoría de los contribuyentes, el MAGI es el ingreso bruto ajustado en la declaración de impuestos federales sobre el ingreso antes de restar deducción alguna por intereses sobre préstamos de estudios. Filing state taxes for free Esta deducción puede reducir la cantidad de su ingreso sujeto a impuestos hasta un máximo de $2,500 en el año 2013. Filing state taxes for free La Tabla 19-1 resume características de la deducción por intereses sobre préstamos de estudios. Filing state taxes for free Tabla 19-1. Filing state taxes for free Resumen de la Deducción por Intereses sobre Préstamos de Estudios No se base únicamente en esta tabla. Filing state taxes for free Consulte el texto para más detalles. Filing state taxes for free Característica Descripción Beneficio máximo Puede reducir su ingreso tributable hasta un máximo de $2,500. Filing state taxes for free Requisitos para obtener un préstamo Su préstamo de estudios: •  tiene que haber sido obtenido sólo para pagar gastos de estudios calificados y   • no puede ser de un pariente ni puede haberse hecho conforme a un plan calificado provisto por su empleador. Filing state taxes for free Requisitos para estudiantes El estudiante tiene que: • ser usted, su cónyuge o su dependiente y   • estar matriculado por lo menos a tiempo parcial en un programa que lleve a obtener un título, certificación o cualquier otra credencial educacional en una institución educativa que reúne los requisitos. Filing state taxes for free Plazo de la deducción Puede deducir intereses pagados durante el período que quede del préstamo de estudios. Filing state taxes for free Eliminación gradual por fases La cantidad a deducir depende del nivel de ingresos. Filing state taxes for free Definición de los Intereses sobre Préstamos de Estudios Los “intereses sobre préstamos de estudios” son intereses que usted pagó durante el año sobre un préstamo de estudios calificado. Filing state taxes for free Incluyen tanto pagos de intereses obligatorios como pagos de intereses voluntarios. Filing state taxes for free Préstamo de estudios calificado Éste es un préstamo que se obtuvo únicamente para pagar gastos de estudios calificados (definidos más adelante) que fueran: Para usted, su cónyuge o una persona que fue dependiente de usted (según se define en el capítulo 3) cuando obtuvo el préstamo; Pagados o incurridos dentro de un plazo razonable antes o después de que obtuviera el préstamo y Para estudios provistos durante un período académico cuando un estudiante reúne los requisitos. Filing state taxes for free Los préstamos de las siguientes fuentes no son préstamos de estudios calificados: Un pariente. Filing state taxes for free Un plan calificado proporcionado por un empleador. Filing state taxes for free Excepciones. Filing state taxes for free   Para propósitos de la deducción de intereses sobre un préstamo de estudios, las siguientes excepciones corresponden a las reglas generales para dependientes: Una persona puede ser su dependiente aunque usted mismo sea el dependiente de otro contribuyente. Filing state taxes for free Una persona puede ser su dependiente aunque dicha persona presente una declaración conjunta con un cónyuge. Filing state taxes for free Una persona puede ser su dependiente aunque dicha persona tuviera un ingreso bruto ese año que fuera igual o superior a la cantidad de exención para el año ($3,900 para el año 2013). Filing state taxes for free Plazo razonable. Filing state taxes for free   Los gastos de estudios calificados se consideran pagados u ocasionados dentro de un plazo razonable, antes o después de obtener el préstamo, si se pagan con fondos de préstamos de estudios que son parte de un programa federal de préstamos de estudios postsecundarios. Filing state taxes for free   Aun si no se pagan con fondos de dicho tipo de préstamo, los gastos se consideran pagados u ocasionados dentro de un plazo razonable si se reúnen los dos siguientes requisitos: Los gastos se relacionan con un período académico específico. Filing state taxes for free Los fondos del préstamo se desembolsan dentro de un período que comience 90 días antes del período académico y termine 90 días después del fin de dicho período. Filing state taxes for free   Si ninguna de las situaciones indicadas anteriormente le corresponde, el plazo razonable se determina basándose en todos los hechos y circunstancias pertinentes. Filing state taxes for free Período académico. Filing state taxes for free   Un período académico incluye un semestre, trimestre, un cuatrimestre del año escolar u otro período de estudios (tal como un curso escolar de verano) según lo determine de manera razonable una institución de enseñanza superior. Filing state taxes for free En el caso de una institución de enseñanza superior que no tenga períodos académicos, sino horas de crédito u horas de reloj, cada período de pago se puede considerar un período académico. Filing state taxes for free Estudiante que reúne los requisitos. Filing state taxes for free   Es un estudiante que estaba matriculado por lo menos a medio tiempo en un programa para obtener una licenciatura, un certificado u otro título educativo reconocido. Filing state taxes for free Matriculado por lo menos a medio tiempo. Filing state taxes for free   Un estudiante se considera que estaba matriculado por lo menos a medio tiempo si estaba tomando al menos la mitad de los cursos normales a tiempo completo de su programa de estudios. Filing state taxes for free   Cada institución de enseñanza superior que reúna los requisitos establece lo que se considera la mitad de la carga académica habitual para ser estudiante a tiempo completo. Filing state taxes for free No obstante, este estándar establecido no puede ser inferior a cualquiera que haya establecido el Departamento de Educación de los Estados Unidos conforme a la Higher Education Act (Ley de Enseñanza Superior) de 1965. Filing state taxes for free Pariente. Filing state taxes for free   No puede deducir intereses sobre un préstamo que obtenga de un pariente. Filing state taxes for free Los parientes incluyen: Su cónyuge; Sus hermanos y hermanas; Sus medios hermanos y medias hermanas; Sus antecesores (padres, abuelos, etc. Filing state taxes for free ); Sus descendientes en línea directa (hijos, nietos, etc. Filing state taxes for free ) y Ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. Filing state taxes for free Plan calificado proporcionado por un empleador. Filing state taxes for free   No puede deducir intereses sobre un préstamo conforme a un plan calificado proporcionado por un empleador o bajo un contrato comprado conforme a tal plan. Filing state taxes for free Gastos de Estudios Calificados Para propósitos de la deducción por intereses sobre préstamos de estudios, estos gastos son el total del costo de asistir a una institución de enseñanza superior que reúna los requisitos, incluyendo instituciones para estudios de posgrado. Filing state taxes for free Incluyen cantidades pagadas por los siguientes conceptos: Matrícula y cuotas escolares. Filing state taxes for free Alojamiento y comida. Filing state taxes for free Libros, materiales y equipo. Filing state taxes for free Otros gastos necesarios (tales como los de transporte). Filing state taxes for free Los gastos de alojamiento y comida reúnen los requisitos sólo en la medida en que no sobrepasen las siguientes cantidades: La asignación para alojamiento y comida, según lo determine la institución de enseñanza superior correspondiente, que se incluyó en los gastos de asistencia a dicha institución (para propósitos de ayuda financiera federal) durante un período académico específico y alojamiento del estudiante, o Si es mayor, la cantidad exacta cobrada si el estudiante vive en alojamiento que sea propiedad de la institución de enseñanza superior que reúna los requisitos o sea operado por la misma. Filing state taxes for free Institución de enseñanza superior que reúne los requisitos. Filing state taxes for free   Una institución de enseñanza superior que reúne los requisitos es todo colegio universitario, universidad, escuelas de enseñanza técnica u otra institución de enseñanza superior todas con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. Filing state taxes for free Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. Filing state taxes for free   Determinadas instituciones de enseñanza superior ubicadas fuera de los Estados Unidos participan también en los programas de asistencia financiera al estudiante (Federal Student Aid (FSA, por sus siglas en inglés)) del Departamento de Educación de los Estados Unidos. Filing state taxes for free   Para propósitos de la deducción por intereses sobre préstamos de estudios, una institución de enseñanza superior que reúne los requisitos incluye también una institución que administre un programa de estudiantes practicantes o de residencia para recibir un título universitario o un certificado de una institución de enseñanza superior, un hospital o un centro de atención médica que ofrezca capacitación de posgrado. Filing state taxes for free   Una institución de enseñanza superior tiene que reunir los criterios establecidos en el párrafo anterior solamente durante el (los) período(s) académico(s) para el (los) cual(es) se incurrió el préstamo de estudios. Filing state taxes for free La posibilidad de deducir los intereses sobre el préstamo no se ve afectada si la institución deja de reunir los requisitos más tarde. Filing state taxes for free    La institución de enseñanza superior debe poder indicarle si la misma reúne los requisitos. Filing state taxes for free Ajustes tributarios a gastos de estudios calificados. Filing state taxes for free   Tiene que reducir sus gastos de estudios calificados por ciertos artículos exentos de impuestos (tales como la parte exenta de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional)). Filing state taxes for free Vea el capítulo 4 de la Publicación 970, en inglés, para más detalles. Filing state taxes for free Incluya estas Partidas como Intereses Además de los intereses simples sobre el préstamo, ciertos costos originarios del préstamo, intereses capitalizados, intereses sobre líneas de crédito rotativas e intereses sobre préstamos de estudios refinanciados pueden ser intereses sobre préstamos de estudios si se reúnen todos los demás requisitos. Filing state taxes for free Costo originario del préstamo. Filing state taxes for free   Normalmente, esto es un cargo que el prestamista cobra solamente una vez, al hacer un préstamo. Filing state taxes for free Para ser deducible como intereses, dicho cargo tiene que ser por el uso de dinero en vez de bienes o servicios (como cargos por compromisos o costos de tramitación) proporcionados por el prestamista. Filing state taxes for free Un costo originario del préstamo tratado como intereses se acumula a lo largo del plazo del préstamo. Filing state taxes for free Intereses capitalizados. Filing state taxes for free    Son intereses por pagar sobre un préstamo de estudios que el prestamista añade al saldo pendiente del capital del préstamo. Filing state taxes for free Intereses sobre líneas de crédito rotativas. Filing state taxes for free   Estos intereses, los cuales incluyen interés sobre deudas de tarjetas de crédito, es interés sobre préstamos de estudios si el prestatario usa la línea de crédito (tarjeta de crédito) sólo para pagar gastos de estudios calificados. Filing state taxes for free Vea Gastos de Estudios Calificados , anteriormente. Filing state taxes for free Intereses sobre préstamos de estudios refinanciados. Filing state taxes for free   Incluyen intereses sobre lo siguiente: Préstamos consolidados —préstamos que se usan para refinanciar más de un préstamo de estudios del mismo prestatario y Préstamos conjuntos —dos o más préstamos del mismo prestatario que son tratados como un solo préstamo tanto por el prestamista como por el prestatario. Filing state taxes for free Si refinancia un préstamo de estudios calificado por más del préstamo original y usa la cantidad adicional para algún propósito que no sea gastos de estudios calificados, no puede deducir los intereses pagados sobre el préstamo refinanciado. Filing state taxes for free Pagos de intereses voluntarios. Filing state taxes for free   Son pagos hechos sobre un préstamo de estudios calificado durante un período en el que los pagos de intereses no son obligatorios, por ejemplo, si al prestatario se le ha concedido un aplazamiento o si todavía no han empezado los reintegros del préstamo. Filing state taxes for free No Incluya estas Partidas como Intereses No puede reclamar una deducción de intereses sobre préstamos de estudios por: Intereses que pagó sobre un préstamo si, según las condiciones del mismo, usted no está obligado legalmente a hacer pagos de intereses. Filing state taxes for free Costos originarios del préstamo pagados por propiedad o servicios proporcionados por el prestamista, tales como cargos por compromiso o costos de tramitación. Filing state taxes for free Intereses que pagó sobre un préstamo en la medida en que los pagos hayan sido hechos a través de su participación en el National Health Service Corps Loan Repayment Program (Programa para Reintegros de Préstamos del Cuerpo Nacional de Servicios de Salud), conocido también como el “ NHSC Loan Repayment Program ” (Programa para Reintegros de Préstamos del NHSC) o a través de otros programas de asistencia para el reintegro de préstamos. Filing state taxes for free Para más información, vea Student Loan Repayment Assistance (Asistencia para el reintegro de préstamos de estudios) en el capítulo 5 de la Publicación 970, en inglés. Filing state taxes for free ¿Puede Reclamar la Deducción? Normalmente, puede reclamar la deducción si se cumplen todos los requisitos siguientes: Su estado civil para efectos de la declaración es cualquier estado civil excepto casado que presenta su declaración por separado. Filing state taxes for free Nadie más reclama una exención por usted en su declaración de impuestos. Filing state taxes for free Está obligado por ley a pagar intereses sobre un préstamo de estudios calificado. Filing state taxes for free Usted pagó intereses sobre un préstamo de estudios calificado. Filing state taxes for free Intereses pagados por otros. Filing state taxes for free   Si usted es la persona legalmente obligada a pagar intereses y otra persona los paga por usted, a usted se le trata como si hubiese recibido el pago de la otra persona y, a su vez, hubiese pagado los intereses. Filing state taxes for free Vea el capítulo 4 de la Publicación 970, en inglés, para más información. Filing state taxes for free No se Permite Beneficio Doble No puede deducir como intereses sobre un préstamo de estudios una cantidad que sea deducible conforme a alguna otra disposición de la ley tributaria (por ejemplo, intereses hipotecarios). Filing state taxes for free ¿Cuánto Puede Deducir? Su deducción por intereses sobre préstamos de estudios para el año 2013 es normalmente la cantidad que sea menor entre: $2,500 o Los intereses que usted pagó en el año 2013. Filing state taxes for free Sin embargo, la cantidad determinada anteriormente se reduce paulatinamente si su MAGI está entre $60,000 y $75,000 ($125,000 y $155,000 si presenta una declaración conjunta). Filing state taxes for free No puede tomar una deducción por intereses sobre préstamos de estudios si su MAGI es $75,000 o más ($155,000 o más si presenta una declaración conjunta). Filing state taxes for free Para más detalles sobre cómo calcular su MAGI, vea el capítulo 4 de la Publicación 970, en inglés. Filing state taxes for free ¿Cómo Calcular la Deducción? Para calcular la deducción, se suele usar la Student Loan Interest Deduction Worksheet (Hoja de trabajo de la deducción de intereses sobre préstamos de estudios), de las instrucciones del Formulario 1040 o del Formulario 1040A. Filing state taxes for free No obstante, si presenta el Formulario 2555, 2555-EZ o 4563, o si excluye ingresos de fuentes dentro de Puerto Rico, tiene que llenar la Hoja de Trabajo 4-1 del capítulo 4 de la Publicación 970, en inglés. Filing state taxes for free Para ayudarle a calcular la deducción por intereses sobre préstamos de estudios, debe recibir el Formulario 1098-E, Student Loan Interest Statement (Declaración de intereses sobre préstamos de estudios), en inglés. Filing state taxes for free Generalmente, una institución (como un banco o una agencia gubernamental) que recibió pagos de intereses de $600 o más durante el año 2013 sobre uno o más préstamos de estudios calificados tiene que enviarle el Formulario 1098-E (o documento sustitutivo aceptable) a cada prestatario a más tardar el 31 de enero del año 2014. Filing state taxes for free Para los préstamos de estudios calificados que se obtuvieron antes del 1 de septiembre de 2004, la institución está obligada a anotar en el Formulario 1098-E solamente los pagos de intereses establecidos. Filing state taxes for free Puede ser que otros pagos de intereses, tales como ciertos costos originarios del préstamo e intereses capitalizados, no aparezcan en el formulario que usted reciba. Filing state taxes for free No obstante, si paga intereses calificados que no se incluyen en el Formulario 1098-E, también puede deducir esas cantidades. Filing state taxes for free Para información sobre cómo dividir pagos de intereses y pagos de capital, vea el capítulo 4 de la Publicación 970, en inglés. Filing state taxes for free Para reclamar la deducción, anote la cantidad permisible en la línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A. Filing state taxes for free Deducción por Matrícula y Cuotas Escolares Quizás pueda deducir los gastos de estudios calificados que haya pagado durante el año para usted, su cónyuge o dependiente(s). Filing state taxes for free No puede reclamar esta deducción si su estado civil para efectos de la declaración es casado que presenta la declaración por separado o si otra persona puede reclamar una exención por usted como dependiente en la declaración de impuestos de él o ella. Filing state taxes for free Los gastos calificados tienen que ser por educación superior, tal como se explica más adelante en Gastos que Califican . Filing state taxes for free La deducción por matrícula y cuotas escolares puede reducir la cantidad de sus ingresos sujetos a impuesto por hasta $4,000. Filing state taxes for free La Tabla 19-2 resume las características de la deducción por matrícula y cuotas escolares. Filing state taxes for free Quizás pueda tomar un crédito por sus gastos de estudios en lugar de una deducción. Filing state taxes for free Puede escoger la opción que le proporcione una cantidad de impuesto menor. Filing state taxes for free Vea el capítulo 35, Créditos Tributarios por Estudios , para saber detalles sobre los créditos. Filing state taxes for free ¿Puede Reclamar la Deducción? Las siguientes reglas le pueden ayudar a determinar si puede reclamar la deducción por matrícula y cuotas escolares. Filing state taxes for free Quién Puede Reclamar la Deducción La deducción por matrícula y gastos de estudios normalmente se puede reclamar si usted cumple los tres siguientes requisitos: Pagó gastos de educación superior calificados en 2013 para los períodos académicos que comienzan en 2013 y los que comienzan en los primeros tres meses de 2014. Filing state taxes for free Pagó los gastos de estudios de un estudiante que reúne los requisitos. Filing state taxes for free El estudiante que cumple los requisitos es usted mismo, su cónyuge o dependiente por el cual reclama una exención (que se define en el capítulo 3) en su declaración de impuestos. Filing state taxes for free Los gastos de estudios calificados se definen bajo Gastos que Califican . Filing state taxes for free La definición de “estudiantes que reúnen los requisitos” se puede ver más adelante bajo Estudiante que Reúne los Requisitos . Filing state taxes for free Quién No Puede Reclamar la Deducción No puede reclamar la deducción por matrícula y cuotas escolares si le corresponde cualquiera de las siguientes situaciones: Su estado civil para efectos de la declaración de impuestos es casado que presenta por separado. Filing state taxes for free Otra persona puede reclamar una exención por usted en la declaración de impuestos de él o ella. Filing state taxes for free Usted no puede tomar la deducción aun si la otra persona de hecho no reclama la exención. Filing state taxes for free Su MAGI es mayor que $80,000 ($160,000 si presenta una declaración conjunta). Filing state taxes for free Usted (o su cónyuge) era un extranjero no residente en cualquier momento durante el año 2013 y dicho extranjero no residente no optó por ser tratado como extranjero residente para propósitos tributarios. Filing state taxes for free Puede leer más información sobre extranjeros no residentes en la Publicación 519, U. Filing state taxes for free S. Filing state taxes for free Tax Guide for Aliens (Guía tributaria para extranjeros), en inglés. Filing state taxes for free Usted o cualquier otra persona puede reclamar un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje en el año 2013 en lo que concierne a los gastos del estudiante por el cual se pagaron gastos de estudios calificados. Filing state taxes for free No obstante, el recibir un crédito por parte de su estado no lo descalifica de reclamar una deducción por matrícula y cuotas. Filing state taxes for free Tabla 19-2. Filing state taxes for free Resumen de las Características de la Deducción por Matrícula y Cuotas Escolares No se base únicamente en lo que aparece en esta tabla. Filing state taxes for free Consulte el texto de este capítulo para más detalles. Filing state taxes for free Pregunta Respuesta ¿Cuál es la cantidad máxima del beneficio? Usted puede reducir la cantidad de sus ingresos sujetos a impuestos por hasta $4,000. Filing state taxes for free ¿Dónde se toma la deducción? Se toma como ajuste a los ingresos en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A. Filing state taxes for free ¿Para quién tienen que ser pagados los gastos? Un estudiante que está matriculado en una institución de enseñanza superior que reúne los requisitos quien es: usted, su cónyuge o su dependiente por el cual reclama una exención. Filing state taxes for free ¿Qué matrícula y cuotas escolares son deducibles? La matrícula y cuotas escolares requeridas para matricularse o para asistir a una institución de enseñanza superior que reúne los requisitos, pero que no incluyen gastos personales, de manutención ni gastos de familia, tales como alojamiento y comida. Filing state taxes for free Gastos que Califican La deducción por matrícula y cuotas escolares se basa en los gastos de estudios calificados que paga por usted mismo, su cónyuge o por un dependiente por el cual usted reclama una exención en su declaración de impuestos. Filing state taxes for free La deducción normalmente se permite por gastos de estudios calificados que fueron pagados en el año 2013 relacionados con la matriculación en una institución de educación superior durante el año 2013 o por un período académico (que se definió anteriormente bajo Deducción por Intereses sobre Préstamos de Estudios ) comenzando en 2013 o en los primeros 3 meses de 2014. Filing state taxes for free Pagos hechos con fondos de un préstamo. Filing state taxes for free   Puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que pagó con los fondos de un préstamo. Filing state taxes for free Utilice los gastos para calcular la deducción para el año en que se pagaron los gastos, no para el año en que se liquidó el préstamo. Filing state taxes for free Trate los pagos del préstamo que fueron enviados directamente a la institución de educación como si hubieran sido pagados en la fecha en que dicha institución abona la cuenta del estudiante. Filing state taxes for free Estudiante que se da de baja de su(s) clase(s). Filing state taxes for free   Usted puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que no se reembolsan cuando un estudiante se da de baja (retira) de su(s) clase(s). Filing state taxes for free Gastos de Estudios Calificados Para propósitos de la deducción por matrícula y cuotas escolares, los gastos de estudios calificados son la matrícula y ciertos gastos relacionados que son requisitos para la matriculación o asistencia en una institución de educación superior que reúne los requisitos. Filing state taxes for free Institución de educación que reúne los requisitos. Filing state taxes for free   Una “institución de educación superior que reúne los requisitos” es cualquier colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. Filing state taxes for free Incluye prácticamente a casi todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. Filing state taxes for free La institución de educación superior deberá poder indicarle si la misma reúne los requisitos. Filing state taxes for free   Ciertas instituciones de educación ubicadas fuera de los Estados Unidos participan también en los programas de FSA del Departamento de Educación de los Estados Unidos. Filing state taxes for free Período académico. Filing state taxes for free   Un período académico abarca un semestre, trimestre, un cuatrimestre o cualquier otro período de estudios según lo determine de manera razonable una institución de educación que reúne los requisitos. Filing state taxes for free Si una institución de educación que reúne los requisitos no tiene períodos académicos sino horas de crédito, cada período de pago se puede considerar como un período académico. Filing state taxes for free Gastos relacionados. Filing state taxes for free   Las cuotas correspondientes a las actividades escolares y los gastos incurridos por los textos, útiles y equipo escolares se incluyen en los gastos de estudios calificados únicamente si las cuotas y gastos tienen que ser pagados a la institución como requisito de la matriculación o asistencia en dicha institución. Filing state taxes for free Gastos pagados por adelantado. Filing state taxes for free   Gastos de estudios calificados pagados en el año 2013 para un período académico que comienza en los primeros tres meses de 2014, sólo se pueden utilizar para calcular la deducción por matrícula y cuotas escolares de 2013. Filing state taxes for free Vea Período académico, anteriormente. Filing state taxes for free Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo de la deducción por matrícula y cuotas escolares sólo para 2013, únicamente si reúne todos los otros requisitos. Filing state taxes for free No puede utilizar cantidad alguna que pagó en 2012 ó 2014 para calcular los gastos de estudios calificados que utiliza para el cálculo de su deducción por matrícula y cuotas escolares de 2013. Filing state taxes for free No Se Permite Beneficio Doble No se le permite deducir lo siguiente: Los gastos de estudios calificados que usted deduce conforme a cualquier otra disposición de la ley, como, por ejemplo, un gasto de negocios. Filing state taxes for free Los gastos de estudios calificados de un estudiante en su declaración de impuestos si usted o cualquier otra persona reclama un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje por el mismo estudiante en el mismo año. Filing state taxes for free Los gastos de estudios calificados que se utilizaron para calcular la parte libre de impuestos de una distribución proveniente de una cuenta Coverdell de ahorros para la educación (ESA, por sus siglas en inglés) o de un programa de matrículas calificado (QTP, por sus siglas en inglés). Filing state taxes for free En el caso de un QTP, esto corresponde sólo a la cantidad de ganancias exentas de impuesto que fueron distribuidas, no a la recuperación de las contribuciones hechas al programa. Filing state taxes for free Vea los temas titulados Figuring the Taxable Portion of a Distribution (Cálculo de la parte sujeta a impuesto de una distribución) del capítulo 7 (Coverdell Education Savings Account (ESA) (Cuenta Coverdell de ahorros para la educación (ESA)) y del capítulo 8 (Qualified Tuition Progam (QTP)) (Programa de matrícula calificado (QTP)), de la Publicación 970, en inglés. Filing state taxes for free Los gastos de estudios calificados que han sido pagados con intereses exentos de impuestos provenientes de un bono de ahorros de los Estados Unidos (Formulario 8815, en inglés). Filing state taxes for free Vea Figuring the Tax-Free Amount (Cálculo de la cantidad libre de impuestos), en el capítulo 10 de la Publicación 970, en inglés. Filing state taxes for free Los gastos de estudios calificados que han sido pagados con ayuda económica para los estudios que estén exentos de impuestos, tales como becas de estudios, subvenciones o ayuda económica para los estudios provista por el empleador. Filing state taxes for free Vea a continuación el tema titulado Ajustes a los gastos de estudios calificados. Filing state taxes for free Ajustes a los gastos de estudios calificados. Filing state taxes for free   Para cada estudiante, se tienen que reducir los gastos de estudios calificados pagados por o en nombre de dicho estudiante bajo las siguientes reglas. Filing state taxes for free El resultado es el ajuste a los gastos de estudios calificados por cada estudiante. Filing state taxes for free Ayuda económica para los estudios exenta de impuestos. Filing state taxes for free   Por la ayuda económica para los estudios exenta de impuestos que recibió en 2013, tiene que reducir los gastos de estudios calificados para cada período académico por la cantidad de la ayuda económica para los estudios exenta de impuestos de dicho período. Filing state taxes for free Vea Período académico, anteriormente. Filing state taxes for free   Dicha asistencia incluye: La parte libre de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional), incluidas las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970); La parte libre de impuestos de toda ayuda económica para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970); Ayuda económica para estudios ofrecida a veteranos (vea el capítulo 1 de la Publicación 970) y Todo otro pago exento de impuestos (que no sean regalos o herencias) que se recibe en concepto de ayuda para estudios. Filing state taxes for free   Por lo general, todas las becas de estudios o becas de investigación (becas de desarrollo profesional) son tratadas como una ayuda económica para los estudios exenta de impuestos. Filing state taxes for free Sin embargo, una beca de estudios o beca de investigación (becas de desarrollo profesional) no será tratada como asistencia exenta de impuestos al punto de que es incluida como ingreso bruto (si tiene que presentar una declaración de impuestos) para el año que reciba la beca de estudios o para investigación (becas de desarrollo profesional) si uno de estos dos puntos aplica: La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de educación calificados), de la Publicación 970, en inglés. Filing state taxes for free La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. Filing state taxes for free    Podría aumentar el valor combinado de la deducción por matrícula y cuotas escolares y cierta ayuda económica para los estudios si incluye alguna parte o toda la ayuda económica para los estudios en sus ingresos en el año en que recibió dicha ayuda. Filing state taxes for free Para detalles, vea Adjustments to Qualified Education Expenses (Ajustes a los gastos de estudios calificados), en el capítulo 6 de la Publicación 970, en inglés. Filing state taxes for free   Cierta ayuda económica para los estudios exenta de impuestos recibida después de 2013 podría ser considerada como un reembolso de gastos de estudios calificados que se pagó en 2013. Filing state taxes for free La ayuda económica para los estudios exenta de impuestos incluye toda ayuda económica para los estudios exenta de impuestos que usted o cualquier otra persona ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matriculación en una institución educativa calificada durante 2013). Filing state taxes for free   Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. Filing state taxes for free Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 y después de que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos, más adelante. Filing state taxes for free Reembolsos. Filing state taxes for free   Un reembolso de gastos de estudios calificados puede reducir los ajustes a los gastos de estudios calificados por el año tributable o puede requerir que reintegre parte o el total del reembolso en su ingreso bruto para el año en que recibe el reembolso. Filing state taxes for free Vea el capítulo 6 de la Publicación 970 para obtener más información. Filing state taxes for free Alguna ayuda económica para los estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. Filing state taxes for free Vea Ayuda económica para los estudios exenta de impuestos, anteriormente. Filing state taxes for free Reembolsos recibidos en 2013. Filing state taxes for free   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y restando todos los reembolsos de esos gastos recibidos de la institución educativa que reúne los requisitos durante 2013. Filing state taxes for free Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. Filing state taxes for free   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido antes de presentar su declaración de impuestos sobre los ingresos de 2013, reduzca la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. Filing state taxes for free Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. Filing state taxes for free   Si recibe un reembolso después de 2013 por gastos de estudios calificados pagados en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, puede ser que tenga que incluir parte o todo el reembolso en su ingreso bruto del año en que recibió el reembolso. Filing state taxes for free Vea el capítulo 6 de la Publicación 970, en inglés, para más información. Filing state taxes for free Coordinación con cuentas Coverdell de ahorros para la educación y programas calificados de matrícula. Filing state taxes for free   Debe reducir sus gastos de estudios calificados por los gastos de estudios calificados utilizados para calcular la exclusión del ingreso bruto de (a) los intereses recibidos bajo un programa de bonos de ahorro educativos o (b) cualquier distribución desde una cuenta Coverdell de ahorros para la educación o programa calificado de matrícula (QTP, por sus siglas en inglés). Filing state taxes for free Para un programa QTP, esto se aplica solamente a la cantidad exenta de impuestos que fueron distribuidos, no a la recuperación de contribuciones al programa. Filing state taxes for free Cantidades que no reducen los gastos de estudios calificados. Filing state taxes for free   No reduzca los gastos de estudios calificados por las cantidades pagadas con fondos que el estudiante ha recibido por concepto de: Pagos por prestar servicios, como salarios, Un préstamo, Un regalo, Una herencia o Un retiro de fondos de una cuenta de ahorros personal del estudiante. Filing state taxes for free   No reduzca los gastos de estudios calificados por cantidades de becas de estudios o becas de investigación (becas de desarrollo profesional) que se declaran como ingresos en la declaración de impuestos del estudiante en las siguientes circunstancias: El uso de dinero se restringe, por los términos de la beca de estudios o beca de investigación (becas de desarrollo profesional), a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados. Filing state taxes for free El uso de dinero no se restringe. Filing state taxes for free Gastos que no Califican Los gastos de estudios calificados no incluyen cantidades pagadas en concepto de: Seguros; Gastos médicos (incluidas las cuotas del seguro médico escolar ofrecido por la institución); Alojamiento y comida; Transporte o Gastos personales, de manutención o relacionados a la familia que sean semejantes. Filing state taxes for free Esto corresponde aun si se tienen que pagar dichas cantidades a la institución como requisito de matriculación o asistencia. Filing state taxes for free Deportes, juegos, pasatiempos y cursos que no ofrecen créditos académicos. Filing state taxes for free   Normalmente, los gastos de estudios calificados no incluyen gastos que corresponden a un curso de enseñanza u otro curso educativo en que se desempeñen deportes, juegos, pasatiempos o un curso que no ofrece créditos académicos. Filing state taxes for free No obstante, si el curso de enseñanza u otro curso educativo es parte del programa de estudios del estudiante para obtener una licenciatura u otro título educativo reconocido, los gastos entonces sí pueden calificar. Filing state taxes for free Cuotas íntegras o en conjunto. Filing state taxes for free   Algunas instituciones de educación superior que reúnen los requisitos combinan o consolidan todas sus cuotas para un período académico en una sola cantidad. Filing state taxes for free Si no recibe, o no tiene acceso a un estado de cuentas o asignación que muestra cuánto pagó usted en concepto de gastos de estudios calificados y cuánto pagó en concepto de gastos personales, como los que se mencionaron anteriormente, comuníquese con la institución. Filing state taxes for free La institución tiene la obligación de redactar ese estado de cuentas o asignación y de proveerle a usted información sobre la cantidad que usted pagó (o que se le facturó) por los gastos de estudios calificados en el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. Filing state taxes for free Vea el tema Cómo se Calcula la Deducción , más adelante, para mayor información sobre el Formulario 1098-T. Filing state taxes for free Estudiante que Reúne los Requisitos Para propósitos de la deducción por matrícula y cuotas escolares, un “estudiante que reúne los requisitos” es aquél que está matriculado en uno o más cursos en una institución de educación superior que reúne los requisitos (que se definió anteriormente). Filing state taxes for free Quién Puede Reclamar los Gastos de un Dependiente Para poder reclamar la deducción por matrícula y cuotas escolares de un dependiente, usted tiene, normalmente, que: Haber pagado los gastos y Reclamar una exención de dependiente por el estudiante. Filing state taxes for free La Tabla 19-3 resume quién puede reclamar la deducción. Filing state taxes for free Cuánto se Puede Deducir La cantidad máxima por concepto de matrícula y cuotas escolares para 2013 es $4,000, $2,000 o $0, dependiendo de la cantidad de su MAGI. Filing state taxes for free Para detalles sobre el cálculo de su MAGI, vea el capítulo 6 de la Publicación 970. Filing state taxes for free Cómo se Calcula la Deducción Calcule la deducción utilizando el Formulario 8917, Tuition and Fees Deduction (Deducción por matrícula y cuotas), en inglés. Filing state taxes for free Para ayudarle a calcular su deducción por matrícula y cuotas escolares, debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. Filing state taxes for free Por lo general, una institución de educación superior que reúne los requisitos (como un colegio universitario o universidad) tiene que enviarle el Formulario 1098-T (o una declaración sustitutiva similar y aceptable) a cada estudiante matriculado para el 31 de enero de 2014. Filing state taxes for free Para reclamar la deducción, anote la cantidad permitida en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A, y adjunte el Formulario 8917 que ha completado debidamente. Filing state taxes for free Tabla 19-3. Filing state taxes for free Quién Puede Reclamar los Gastos de un Dependiente No se base únicamente en lo que aparece en esta tabla. Filing state taxes for free Consulte Who can claim a Dependent's Expenses (Quién puede reclamar los gastos de un dependiente), en el capítulo 6 de la Publicación 970, en inglés. Filing state taxes for free SI su dependiente es un estudiante que reúne los requisitos y usted . Filing state taxes for free . Filing state taxes for free . Filing state taxes for free Y. Filing state taxes for free . Filing state taxes for free . Filing state taxes for free ENTONCES. Filing state taxes for free . Filing state taxes for free . Filing state taxes for free reclama una exención por su dependiente usted paga todos los gastos de estudios calificados de su dependiente sólo usted puede deducir los gastos de estudios calificados que usted pagó. Filing state taxes for free Su dependiente no puede tomar la deducción. Filing state taxes for free reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. Filing state taxes for free no reclama una exención por su dependiente usted pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. Filing state taxes for free no reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. Filing state taxes for free Gastos del Educador Si usted fue un educador que reúne los requisitos en el año 2013, puede deducir en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A, hasta $250 por concepto de gastos calificados que usted pagó en 2013. Filing state taxes for free Si usted y su cónyuge están presentando una declaración de impuestos conjunta y si ambos de ustedes son educadores que reúnen los requisitos, la cantidad máxima que pueden deducir es $500. Filing state taxes for free No obstante eso, ningún cónyuge puede deducir más de $250 en gastos calificados que él o ella ha pagado en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A. Filing state taxes for free Usted quizás pueda deducir gastos que son mayores del límite de $250 (o $500) en la línea 21 del Anexo A (Formulario 1040). Filing state taxes for free Educador que reúne los requisitos. Filing state taxes for free   Un “educador que reúne los requisitos” es un maestro de primaria, instructor, consejero, director o ayudante, de kínder (jardín de infancia) hasta doceavo grado, que ha trabajado por lo menos 900 horas durante el año escolar. Filing state taxes for free Gastos calificados. Filing state taxes for free   En los gastos calificados se incluyen los gastos ordinarios (normales) y necesarios que se han pagado por libros, útiles, equipo (incluyendo equipo, programas y servicios para la computadora) y otros suministros y materiales que se utilizan en el aula. Filing state taxes for free Un “gasto ordinario” es aquél que es común y aceptado en el campo educativo. Filing state taxes for free Un “gasto necesario” es uno que es útil y apropiado en el desempeño de su profesión de educador. Filing state taxes for free Un gasto no tiene que ser obligatorio para considerarse necesario. Filing state taxes for free   Los gastos calificados no incluyen los gastos por enseñanza impartida en el hogar ni por artículos para cursos de salud o de educación física que no se usan en el desempeño del deporte. Filing state taxes for free   Usted tiene que restar de sus gastos calificados las siguientes cantidades: Intereses de bonos de ahorros de los Estados Unidos de la serie EE y de la serie I que pueden excluirse de los ingresos y que provienen del Formulario 8815, Exclusion of Interest From Series EE and I U. Filing state taxes for free S. Filing state taxes for free Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses de las series EE e I emitidos después de 1989), en inglés. Filing state taxes for free Vea el tema titulado Figuring the Tax-Free Amount (Cálculo de la cantidad exenta de impuestos), en el capítulo 10 de la Publicación 970, en inglés. Filing state taxes for free Distribuciones o ganancias provenientes de un programa de matrícula calificado que no están sujetas a impuestos. Filing state taxes for free Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 8 de la Publicación 970. Filing state taxes for free Una distribución de ganancias no sujeta a impuestos proveniente de una cuenta Coverdell de ahorros para la educación. Filing state taxes for free Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 7 de la Publicación 970. Filing state taxes for free Todo reembolso de dichos gastos que haya recibido y del cual no se le haya informado en el recuadro 1 del Formulario W-2. Filing state taxes for free Prev  Up  Next   Home   More Online Publications