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Filing your state taxes for free Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Filing your state taxes for free Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Filing your state taxes for free The care must be for one or more qualifying persons who are identified on Form 2441. Filing your state taxes for free (See Qualifying Person Test. Filing your state taxes for free ) You (and your spouse if filing jointly) must have earned income during the year. Filing your state taxes for free (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Filing your state taxes for free ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Filing your state taxes for free (See Work-Related Expense Test, later. Filing your state taxes for free ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Filing your state taxes for free If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Filing your state taxes for free You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Filing your state taxes for free See Payments to Relatives or Dependents under Work-Related Expense Test, later. Filing your state taxes for free Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Filing your state taxes for free If you are married, you must file a joint return, unless an exception applies to you. Filing your state taxes for free See Joint Return Test, later. Filing your state taxes for free You must identify the care provider on your tax return. Filing your state taxes for free (See Provider Identification Test, later. Filing your state taxes for free ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Filing your state taxes for free (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Filing your state taxes for free See Reduced Dollar Limit under How To Figure the Credit, later. Filing your state taxes for free ) These tests are presented in Figure A and are also explained in detail in this publication. Filing your state taxes for free Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Filing your state taxes for free A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Filing your state taxes for free Dependent defined. Filing your state taxes for free   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Filing your state taxes for free To be your dependent, a person must be your qualifying child (or your qualifying relative). Filing your state taxes for free Qualifying child. Filing your state taxes for free   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Filing your state taxes for free More information. Filing your state taxes for free   For more information about who is a dependent or a qualifying child, see Publication 501. Filing your state taxes for free Physically or mentally not able to care for oneself. Filing your state taxes for free   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Filing your state taxes for free Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Filing your state taxes for free Person qualifying for part of year. Filing your state taxes for free   You determine a person's qualifying status each day. Filing your state taxes for free For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Filing your state taxes for free Also see Yearly limit under Dollar Limit, later. Filing your state taxes for free Birth or death of otherwise qualifying person. Filing your state taxes for free   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Filing your state taxes for free Taxpayer identification number. Filing your state taxes for free   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Filing your state taxes for free If the correct information is not shown, the credit may be reduced or disallowed. Filing your state taxes for free Individual taxpayer identification number (ITIN) for aliens. Filing your state taxes for free   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Filing your state taxes for free The ITIN is entered wherever an SSN is requested on a tax return. Filing your state taxes for free If the alien does not have an ITIN, he or she must apply for one. Filing your state taxes for free See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Filing your state taxes for free   An ITIN is for tax use only. Filing your state taxes for free It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Filing your state taxes for free S. Filing your state taxes for free law. Filing your state taxes for free Adoption taxpayer identification number (ATIN). Filing your state taxes for free   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Filing your state taxes for free File Form W-7A, Application for Taxpayer Identification Number for Pending U. Filing your state taxes for free S. Filing your state taxes for free Adoptions. Filing your state taxes for free Child of divorced or separated parents or parents living apart. Filing your state taxes for free   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Filing your state taxes for free   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Filing your state taxes for free If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Filing your state taxes for free For details and an exception for a parent who works at night, see Publication 501. Filing your state taxes for free   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Filing your state taxes for free Please click here for the text description of the image. Filing your state taxes for free Figure a. Filing your state taxes for free Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Filing your state taxes for free Earned income. Filing your state taxes for free   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Filing your state taxes for free A net loss from self-employment reduces earned income. Filing your state taxes for free Earned income also includes strike benefits and any disability pay you report as wages. Filing your state taxes for free   Generally, only taxable compensation is included. Filing your state taxes for free However, you can elect to include nontaxable combat pay in earned income. Filing your state taxes for free If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Filing your state taxes for free (In other words, if one of you makes the election, the other one can also make it but does not have to. Filing your state taxes for free ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Filing your state taxes for free You should figure your credit both ways and make the election if it gives you a greater tax benefit. Filing your state taxes for free    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Filing your state taxes for free Members of certain religious faiths opposed to social security. Filing your state taxes for free   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Filing your state taxes for free These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Filing your state taxes for free   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Filing your state taxes for free For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Filing your state taxes for free Form 4361. Filing your state taxes for free   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Filing your state taxes for free This includes wages, salaries, tips, and other taxable employee compensation. Filing your state taxes for free   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Filing your state taxes for free Examples include fees for performing marriages and honoraria for delivering speeches. Filing your state taxes for free   Any amount you received for work that is not related to your ministerial duties is earned income. Filing your state taxes for free Form 4029. Filing your state taxes for free   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Filing your state taxes for free   However, amounts you received as a self-employed individual do not count as earned income. Filing your state taxes for free What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Filing your state taxes for free S. Filing your state taxes for free trade or business, or Any amount received for work while an inmate in a penal institution. Filing your state taxes for free Rule for student-spouse or spouse not able to care for self. Filing your state taxes for free   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Filing your state taxes for free (Your spouse also must live with you for more than half the year. Filing your state taxes for free )   If you are filing a joint return, this rule also applies to you. Filing your state taxes for free You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Filing your state taxes for free   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Filing your state taxes for free   This rule applies to only one spouse for any one month. Filing your state taxes for free If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Filing your state taxes for free Full-time student. Filing your state taxes for free    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Filing your state taxes for free You must have been a full-time student for some part of each of 5 calendar months during the year. Filing your state taxes for free (The months need not be consecutive. Filing your state taxes for free ) School. Filing your state taxes for free   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Filing your state taxes for free A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Filing your state taxes for free Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Filing your state taxes for free Expenses are considered work-related only if both of the following are true. Filing your state taxes for free They allow you (and your spouse if filing jointly) to work or look for work. Filing your state taxes for free They are for a qualifying person's care. Filing your state taxes for free Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Filing your state taxes for free If you are married, generally both you and your spouse must work or look for work. Filing your state taxes for free One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Filing your state taxes for free Your work can be for others or in your own business or partnership. Filing your state taxes for free It can be either full time or part time. Filing your state taxes for free Work also includes actively looking for work. Filing your state taxes for free However, if you do not find a job and have no earned income for the year, you cannot take this credit. Filing your state taxes for free See Earned Income Test, earlier. Filing your state taxes for free An expense is not considered work-related merely because you had it while you were working. Filing your state taxes for free The purpose of the expense must be to allow you to work. Filing your state taxes for free Whether your expenses allow you to work or look for work depends on the facts. Filing your state taxes for free Example 1. Filing your state taxes for free The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Filing your state taxes for free Example 2. Filing your state taxes for free You work during the day. Filing your state taxes for free Your spouse works at night and sleeps during the day. Filing your state taxes for free You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Filing your state taxes for free Your expenses are considered work-related. Filing your state taxes for free Volunteer work. Filing your state taxes for free   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Filing your state taxes for free Work for part of year. Filing your state taxes for free   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Filing your state taxes for free For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Filing your state taxes for free However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Filing your state taxes for free Temporary absence from work. Filing your state taxes for free   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Filing your state taxes for free Instead, you can figure your credit including the expenses you paid for the period of absence. Filing your state taxes for free   An absence of 2 weeks or less is a short, temporary absence. Filing your state taxes for free An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Filing your state taxes for free Example. Filing your state taxes for free You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Filing your state taxes for free You become ill and miss 4 months of work but receive sick pay. Filing your state taxes for free You continue to pay the nanny to care for the children while you are ill. Filing your state taxes for free Your absence is not a short, temporary absence, and your expenses are not considered work-related. Filing your state taxes for free Part-time work. Filing your state taxes for free   If you work part-time, you generally must figure your expenses for each day. Filing your state taxes for free However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Filing your state taxes for free Any day when you work at least 1 hour is a day of work. Filing your state taxes for free Example 1. Filing your state taxes for free You work 3 days a week. Filing your state taxes for free While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Filing your state taxes for free You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Filing your state taxes for free Your child attends the center 5 days a week. Filing your state taxes for free Your work-related expenses are limited to $150 a week. Filing your state taxes for free Example 2. Filing your state taxes for free The facts are the same as in Example 1 except the center does not offer a 3-day option. Filing your state taxes for free The entire $250 weekly fee may be a work-related expense. Filing your state taxes for free Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Filing your state taxes for free You do not have to choose the least expensive way of providing the care. Filing your state taxes for free The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Filing your state taxes for free Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Filing your state taxes for free Expenses for household services qualify if part of the services is for the care of qualifying persons. Filing your state taxes for free See Household Services, later. Filing your state taxes for free Expenses not for care. Filing your state taxes for free   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Filing your state taxes for free However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Filing your state taxes for free Otherwise, see the discussion of Expenses partly work-related, later. Filing your state taxes for free   Child support payments are not for care and do not qualify for the credit. Filing your state taxes for free Education. Filing your state taxes for free   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Filing your state taxes for free   Expenses to attend kindergarten or a higher grade are not expenses for care. Filing your state taxes for free Do not use these expenses to figure your credit. Filing your state taxes for free   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Filing your state taxes for free   Summer school and tutoring programs are not for care. Filing your state taxes for free Example 1. Filing your state taxes for free You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Filing your state taxes for free The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Filing your state taxes for free You can count the total cost when you figure the credit. Filing your state taxes for free Example 2. Filing your state taxes for free You place your 10-year-old child in a boarding school so you can work full time. Filing your state taxes for free Only the part of the boarding school expense that is for the care of your child is a work-related expense. Filing your state taxes for free You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Filing your state taxes for free You cannot count any part of the amount you pay the school for your child's education. Filing your state taxes for free Care outside your home. Filing your state taxes for free   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Filing your state taxes for free Dependent care center. Filing your state taxes for free   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Filing your state taxes for free   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Filing your state taxes for free Camp. Filing your state taxes for free   The cost of sending your child to an overnight camp is not considered a work-related expense. Filing your state taxes for free    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Filing your state taxes for free Transportation. Filing your state taxes for free   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Filing your state taxes for free This includes transportation by bus, subway, taxi, or private car. Filing your state taxes for free However, transportation not provided by a care provider is not for the care of a qualifying person. Filing your state taxes for free Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Filing your state taxes for free Fees and deposits. Filing your state taxes for free   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Filing your state taxes for free However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Filing your state taxes for free Example 1. Filing your state taxes for free You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Filing your state taxes for free The fee you paid is a work-related expense. Filing your state taxes for free Example 2. Filing your state taxes for free You placed a deposit with a preschool to reserve a place for your 3-year-old child. Filing your state taxes for free You later sent your child to a different preschool and forfeited the deposit. Filing your state taxes for free The forfeited deposit is not for care and so is not a work-related expense. Filing your state taxes for free Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Filing your state taxes for free Definition. Filing your state taxes for free   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Filing your state taxes for free They include the services of a housekeeper, maid, or cook. Filing your state taxes for free However, they do not include the services of a chauffeur, bartender, or gardener. Filing your state taxes for free Housekeeper. Filing your state taxes for free   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Filing your state taxes for free Expenses partly work-related. Filing your state taxes for free   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Filing your state taxes for free To figure your credit, count only the part that is work-related. Filing your state taxes for free However, you do not have to divide the expense if only a small part is for other purposes. Filing your state taxes for free Example. Filing your state taxes for free You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Filing your state taxes for free The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Filing your state taxes for free You do not have to divide the expenses. Filing your state taxes for free You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Filing your state taxes for free Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Filing your state taxes for free However, the dollar limit (discussed later) is based on one qualifying person, not two. Filing your state taxes for free Meals and lodging provided for housekeeper. Filing your state taxes for free   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Filing your state taxes for free If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Filing your state taxes for free Example. Filing your state taxes for free To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Filing your state taxes for free You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Filing your state taxes for free However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Filing your state taxes for free Taxes paid on wages. Filing your state taxes for free   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Filing your state taxes for free For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Filing your state taxes for free Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Filing your state taxes for free However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Filing your state taxes for free Joint Return Test Generally, married couples must file a joint return to take the credit. Filing your state taxes for free However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Filing your state taxes for free Legally separated. Filing your state taxes for free   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Filing your state taxes for free You may be eligible to take the credit on your return using head of household filing status. Filing your state taxes for free Married and living apart. Filing your state taxes for free   You are not considered married and are eligible to take the credit if all the following apply. Filing your state taxes for free You file a return apart from your spouse. Filing your state taxes for free Your home is the home of a qualifying person for more than half the year. Filing your state taxes for free You pay more than half the cost of keeping up your home for the year. Filing your state taxes for free Your spouse does not live in your home for the last 6 months of the year. Filing your state taxes for free Costs of keeping up a home. Filing your state taxes for free   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Filing your state taxes for free   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Filing your state taxes for free   They also do not include the purchase, permanent improvement, or replacement of property. Filing your state taxes for free For example, you cannot include the cost of replacing a water heater. Filing your state taxes for free However, you can include the cost of repairing a water heater. Filing your state taxes for free Death of spouse. Filing your state taxes for free   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Filing your state taxes for free If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Filing your state taxes for free Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Filing your state taxes for free Use Form 2441, Part I, to show the information. Filing your state taxes for free If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Filing your state taxes for free Information needed. Filing your state taxes for free   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Filing your state taxes for free    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Filing your state taxes for free If the care provider is an organization, then it is the employer identification number (EIN). Filing your state taxes for free   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Filing your state taxes for free In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Filing your state taxes for free   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Filing your state taxes for free Getting the information. Filing your state taxes for free    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Filing your state taxes for free If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Filing your state taxes for free    You should keep this information with your tax records. Filing your state taxes for free Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Filing your state taxes for free Due diligence. Filing your state taxes for free   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Filing your state taxes for free However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Filing your state taxes for free   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Filing your state taxes for free Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Filing your state taxes for free Provider refusal. Filing your state taxes for free    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Filing your state taxes for free Enter “See Attached Statement” in the columns calling for the information you do not have. Filing your state taxes for free Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Filing your state taxes for free Be sure to write your name and social security number on this statement. Filing your state taxes for free The statement will show that you used due diligence in trying to furnish the necessary information. Filing your state taxes for free U. Filing your state taxes for free S. Filing your state taxes for free citizens and resident aliens living abroad. Filing your state taxes for free   If you are living abroad, your care provider may not have, and may not be required to get, a U. Filing your state taxes for free S. Filing your state taxes for free taxpayer identification number (for example, an SSN or an EIN). Filing your state taxes for free If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Filing your state taxes for free How To Figure the Credit Your credit is a percentage of your work-related expenses. Filing your state taxes for free Your expenses are subject to the earned income limit and the dollar limit. Filing your state taxes for free The percentage is based on your adjusted gross income. Filing your state taxes for free Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Filing your state taxes for free Expenses prepaid in an earlier year. Filing your state taxes for free   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Filing your state taxes for free Claim the expenses for the later year as if they were actually paid in that later year. Filing your state taxes for free Expenses not paid until the following year. Filing your state taxes for free   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Filing your state taxes for free You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Filing your state taxes for free See Payments for prior year's expenses under Amount of Credit, later. Filing your state taxes for free If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Filing your state taxes for free You may be able to claim a credit for them on your 2014 return. Filing your state taxes for free Expenses reimbursed. Filing your state taxes for free   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Filing your state taxes for free Example. Filing your state taxes for free You paid work-related expenses of $3,000. Filing your state taxes for free You are reimbursed $2,000 by a state social services agency. Filing your state taxes for free You can use only $1,000 to figure your credit. Filing your state taxes for free Medical expenses. Filing your state taxes for free   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Filing your state taxes for free You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Filing your state taxes for free   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Filing your state taxes for free However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Filing your state taxes for free For information on medical expenses, see Publication 502, Medical and Dental Expenses. Filing your state taxes for free    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Filing your state taxes for free Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Filing your state taxes for free See Reduced Dollar Limit, later. Filing your state taxes for free But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Filing your state taxes for free Dependent care benefits. Filing your state taxes for free    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Filing your state taxes for free Your salary may have been reduced to pay for these benefits. Filing your state taxes for free If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Filing your state taxes for free See Statement for employee, later. Filing your state taxes for free Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Filing your state taxes for free   Enter the amount of these benefits on Form 2441, Part III, line 12. Filing your state taxes for free Exclusion or deduction. Filing your state taxes for free   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Filing your state taxes for free Your employer can tell you whether your benefit plan qualifies. Filing your state taxes for free To claim the exclusion, you must complete Part III of Form 2441. Filing your state taxes for free You cannot use Form 1040EZ. Filing your state taxes for free   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Filing your state taxes for free Therefore, you would not get an exclusion from wages. Filing your state taxes for free Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Filing your state taxes for free To claim the deduction, you must use Form 2441. Filing your state taxes for free   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Filing your state taxes for free   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Filing your state taxes for free    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Filing your state taxes for free Statement for employee. Filing your state taxes for free   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Filing your state taxes for free Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Filing your state taxes for free Effect of exclusion on credit. Filing your state taxes for free   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Filing your state taxes for free Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Filing your state taxes for free Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Filing your state taxes for free For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Filing your state taxes for free Example. Filing your state taxes for free You remarried on December 3. Filing your state taxes for free Your earned income for the year was $18,000. Filing your state taxes for free Your new spouse's earned income for the year was $2,000. Filing your state taxes for free You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Filing your state taxes for free The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Filing your state taxes for free Separated spouse. Filing your state taxes for free   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Filing your state taxes for free Use only your income in figuring the earned income limit. Filing your state taxes for free Surviving spouse. Filing your state taxes for free   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Filing your state taxes for free Community property laws. Filing your state taxes for free   Disregard community property laws when you figure earned income for this credit. Filing your state taxes for free Self-employment earnings. Filing your state taxes for free   If you are self-employed, include your net earnings in earned income. Filing your state taxes for free For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Filing your state taxes for free Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Filing your state taxes for free Clergy or church employee. Filing your state taxes for free   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Filing your state taxes for free Statutory employee. Filing your state taxes for free   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Filing your state taxes for free Net loss. Filing your state taxes for free   You must reduce your earned income by any net loss from self-employment. Filing your state taxes for free Optional method if earnings are low or a net loss. Filing your state taxes for free   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Filing your state taxes for free Get Publication 334, Tax Guide for Small Business, for details. Filing your state taxes for free If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Filing your state taxes for free In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Filing your state taxes for free You or your spouse is a student or not able to care for self. Filing your state taxes for free   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Filing your state taxes for free His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Filing your state taxes for free Spouse works. Filing your state taxes for free   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Filing your state taxes for free Spouse qualifies for part of month. Filing your state taxes for free   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Filing your state taxes for free You are a student or not able to care for self. Filing your state taxes for free   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Filing your state taxes for free For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Filing your state taxes for free If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Filing your state taxes for free Both spouses qualify. Filing your state taxes for free   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Filing your state taxes for free Example. Filing your state taxes for free Jim works and keeps up a home for himself and his wife Sharon. Filing your state taxes for free Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Filing your state taxes for free During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Filing your state taxes for free These expenses also qualify as medical expenses. Filing your state taxes for free Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Filing your state taxes for free Jim and Sharon's earned income limit is the smallest of the following amounts. Filing your state taxes for free   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Filing your state taxes for free However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Filing your state taxes for free Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Filing your state taxes for free This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Filing your state taxes for free If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Filing your state taxes for free This limit does not need to be divided equally among them. Filing your state taxes for free For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Filing your state taxes for free Yearly limit. Filing your state taxes for free   The dollar limit is a yearly limit. Filing your state taxes for free The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Filing your state taxes for free Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Filing your state taxes for free Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Filing your state taxes for free Example 1. Filing your state taxes for free You pay $500 a month for after-school care for your son. Filing your state taxes for free He turned 13 on May 1 and is no longer a qualifying person. Filing your state taxes for free You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Filing your state taxes for free Example 2. Filing your state taxes for free In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Filing your state taxes for free You paid $300 per month for the childcare. Filing your state taxes for free You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Filing your state taxes for free Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Filing your state taxes for free Your reduced dollar limit is figured on Form 2441, Part III. Filing your state taxes for free See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Filing your state taxes for free Example 1. Filing your state taxes for free George is a widower with one child and earns $24,000 a year. Filing your state taxes for free He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Filing your state taxes for free His employer pays an additional $1,000 under a qualified dependent care benefit plan. Filing your state taxes for free This $1,000 is excluded from George's income. Filing your state taxes for free Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Filing your state taxes for free This is because his dollar limit is reduced as shown next. Filing your state taxes for free   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Filing your state taxes for free Randall is married and both he and his wife are employed. Filing your state taxes for free Each has earned income in excess of $6,000. Filing your state taxes for free They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Filing your state taxes for free Randall's work-related expenses are $6,000 for the year. Filing your state taxes for free Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Filing your state taxes for free Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Filing your state taxes for free Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Filing your state taxes for free This is because his dollar limit is reduced as shown next. Filing your state taxes for free   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Filing your state taxes for free This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Filing your state taxes for free The following table shows the percentage to use based on adjusted gross income. Filing your state taxes for free   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Filing your state taxes for free You should show the expenses for each person on Form 2441, line 2, column (c). Filing your state taxes for free However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Filing your state taxes for free You should list -0- for the one person and the actual amount for the second person. Filing your state taxes for free The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Filing your state taxes for free Example. Filing your state taxes for free Roger and Megan Paris have two qualifying children. Filing your state taxes for free They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Filing your state taxes for free They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Filing your state taxes for free Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Filing your state taxes for free Line 30 tells them to complete line 2 without including any dependent care benefits. Filing your state taxes for free They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Filing your state taxes for free Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Filing your state taxes for free 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Filing your state taxes for free However, their son James has special needs and they paid $18,500 for his care. Filing your state taxes for free Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Filing your state taxes for free Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Filing your state taxes for free Payments for prior year's expenses. Filing your state taxes for free   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Filing your state taxes for free Attach a statement to your form showing how you figured the additional amount from 2012. Filing your state taxes for free Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Filing your state taxes for free Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Filing your state taxes for free Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Filing your state taxes for free See Worksheet A. Filing your state taxes for free Example. Filing your state taxes for free In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Filing your state taxes for free Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Filing your state taxes for free Their adjusted gross income for 2012 was $30,000. Filing your state taxes for free Sam's earned income of $14,000 was less than Kate's earned income. Filing your state taxes for free A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Filing your state taxes for free It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Filing your state taxes for free The filled-in Worksheet A they used to figure this credit is shown later. Filing your state taxes for free Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Filing your state taxes for free They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Filing your state taxes for free Worksheet A. Filing your state taxes for free Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Filing your state taxes for free 1. Filing your state taxes for free   Enter your 2012 qualified expenses paid in 2012 1. Filing your state taxes for free     2. Filing your state taxes for free   Enter your 2012 qualified expenses paid in 2013 2. Filing your state taxes for free     3. Filing your state taxes for free   Add the amounts on lines 1 and 2 3. Filing your state taxes for free     4. Filing your state taxes for free   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Filing your state taxes for free     5. Filing your state taxes for free   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Filing your state taxes for free     6. Filing your state taxes for free   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Filing your state taxes for free     7. Filing your state taxes for free   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Filing your state taxes for free     8. Filing your state taxes for free   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Filing your state taxes for free     9. Filing your state taxes for free   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Filing your state taxes for free     10. Filing your state taxes for free   Subtract the amount on line 9 from the amount on line 8 and enter the result. Filing your state taxes for free If zero or less, stop here. Filing your state taxes for free You cannot increase your 2013 credit by any previous year's expenses 10. Filing your state taxes for free     11. Filing your state taxes for free   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Filing your state taxes for free     12. Filing your state taxes for free   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Filing your state taxes for free             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Filing your state taxes for free 35                 15,000 — 17,000     . Filing your state taxes for free 34                 17,000 — 19,000     . Filing your state taxes for free 33                 19,000 — 21,000     . Filing your state taxes for free 32                 21,000 — 23,000     . Filing your state taxes for free 31                 23,000 — 25,000     . Filing your state taxes for free 30                 25,000 — 27,000     . Filing your state taxes for free 29                 27,000 — 29,000     . Filing your state taxes for free 28                 29,000 — 31,000     . Filing your state taxes for free 27                 31,000 — 33,000     . Filing your state taxes for free 26                 33,000 — 35,000     . Filing your state taxes for free 25                 35,000 — 37,000     . Filing your state taxes for free 24                 37,000 — 39,000     . Filing your state taxes for free 23                 39,000 — 41,000     . Filing your state taxes for free 22                 41,000 — 43,000     . Filing your state taxes for free 21                 43,000 — No limit     . Filing your state taxes for free 20           13. Filing your state taxes for free   Multiply line 10 by line 12. Filing your state taxes for free Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Filing your state taxes for free Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Filing your state taxes for free       Worksheet A. Filing your state taxes for free Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Filing your state taxes for free 1. Filing your state taxes for free   Enter your 2012 qualified expenses paid in 2012 1. Filing your state taxes for free   $2,000 2. Filing your state taxes for free   Enter your 2012 qualified expenses paid in 2013 2. Filing your state taxes for free   600 3. Filing your state taxes for free   Add the amounts on lines 1 and 2 3. Filing your state taxes for free   2,600 4. Filing your state taxes for free   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Filing your state taxes for free   3,000 5. Filing your state taxes for free   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Filing your state taxes for free   0 6. Filing your state taxes for free   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Filing your state taxes for free   3,000 7. Filing your state taxes for free   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Filing your state taxes for free   14,000 8. Filing your state taxes for free   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Filing your state taxes for free   2,600 9. Filing your state taxes for free   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Filing your state taxes for free   2,000 10. Filing your state taxes for free   Subtract the amount on line 9 from the amount on line 8 and enter the result. Filing your state taxes for free If zero or less, stop here. Filing your state taxes for free You cannot increase your 2013 credit by any previous year's expenses 10. Filing your state taxes for free   600 11. Filing your state taxes for free   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Filing your state taxes for free   30,000 12. Filing your state taxes for free   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Filing your state taxes for free   . Filing your state taxes for free 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Filing your state taxes for free 35                 15,000 — 17,000     . Filing your state taxes for free 34                 17,000 — 19,000     . Filing your state taxes for free 33                 19,000 — 21,000     . Filing your state taxes for free 32                 21,000 — 23,000     . Filing your state taxes for free 31                 23,000 — 25,000     . Filing your state taxes for free 30                 25,000 — 27,000     . Filing your state taxes for free 29                 27,000 — 29,000     . Filing your state taxes for free 28                 29,000 — 31,000     . Filing your state taxes for free 27                 31,000 — 33,000     . Filing your state taxes for free 26                 33,000 — 35,000     . Filing your state taxes for free 25                 35,000 — 37,000     . Filing your state taxes for free 24                 37,000 — 39,000     . Filing your state taxes for free 23                 39,000 — 41,000     . Filing your state taxes for free 22                 41,000 — 43,000     . Filing your state taxes for free 21                 43,000 — No limit     . Filing your state taxes for free 20           13. Filing your state taxes for free   Multiply line 10 by line 12. Filing your state taxes for free Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Filing your state taxes for free Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Filing your state taxes for free   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Filing your state taxes for free You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Filing your state taxes for free Form 1040, Form 1040A, or Form 1040NR. Filing your state taxes for free    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Filing your state taxes for free Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Filing your state taxes for free Limit on credit. Filing your state taxes for free    The amount of credit you can claim is limited to your tax. Filing your state taxes for free For more information, see the Instructions for Form 2441. Filing your state taxes for free Tax credit not refundable. Filing your state taxes for free   You cannot get a refund for any part of the credit that is more than this limit. Filing your state taxes for free Recordkeeping. Filing your state taxes for free You should keep records of your work-related expenses. Filing your state taxes for free Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Filing your state taxes for free Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Filing your state taxes for free Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Filing your state taxes for free If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Filing your state taxes for free If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Filing your state taxes for free Self-employed persons who are in business for themselves are not household employees. Filing your state taxes for free Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Filing your state taxes for free If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Filing your state taxes for free This control could include providing rules of conduct and appearance and requiring regular reports. Filing your state taxes for free In this case, you do not have to pay employment taxes. Filing your state taxes for free But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Filing your state taxes for free If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Filing your state taxes for free Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Filing your state taxes for free Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Filing your state taxes for free Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Filing your state taxes for free For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Filing your state taxes for free State employment tax. Filing your state taxes for free   You may also have to pay state unemployment tax. Filing your state taxes for free Contact your state unemployment tax office for information. Filing your state taxes for free You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Filing your state taxes for free For a list of state unemployment tax agencies, visit the U. Filing your state taxes for free S. Filing your state taxes for free Department of Labor's website. Filing your state taxes for free To find that website, use the link in Publication 926 or search online. Filing your state taxes for free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing your state taxes for free Free help with your tax return. Filing your state taxes for free   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing your state taxes for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing your state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing your state taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing your state taxes for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing your state taxes for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing your state taxes for free gov, download the IRS2Go app, or call 1-800-906-9887. Filing your state taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing your state taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing your state taxes for free aarp. Filing your state taxes for free org/money/taxaide or call 1-888-227-7669. Filing your state taxes for free For more information on these programs, go to IRS. Filing your state taxes for free gov and enter “VITA” in the search box. Filing your state taxes for free Internet. Filing your state taxes for free    IRS. Filing your state taxes for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing your state taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. Filing your state taxes for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing your state taxes for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing your state taxes for free gov or download the IRS2Go app and select the Refund Status option. Filing your state taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing your state taxes for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing your state taxes for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing your state taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing your state taxes for free Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing your state taxes for free No need to wait on the phone or stand in line. Filing your state taxes for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing your state taxes for free When you reach the response screen, you can print the entire interview and the final response for your records. Filing your state taxes for free New subject areas are added on a regular basis. Filing your state taxes for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing your state taxes for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing your state taxes for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing your state taxes for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing your state taxes for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing your state taxes for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing your state taxes for free You can also ask the IRS to mail a return or an account transcript to you. Filing your state taxes for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing your state taxes for free gov or by calling 1-800-908-9946. Filing your state taxes for free Tax return and tax account transcripts are generally available for the current year and the past three years. Filing your state taxes for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing your state taxes for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing your state taxes for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing your state taxes for free Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing your state taxes for free gov and enter Where's My Amended Return? in the search box. Filing your state taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing your state taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. Filing your state taxes for free Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing your state taxes for free gov. Filing your state taxes for free Select the Payment tab on the front page of IRS. Filing your state taxes for free gov for more information. Filing your state taxes for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing your state taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing your state taxes for free gov. Filing your state taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing your state taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing your state taxes for free gov. Filing your state taxes for free Request an Electronic Filing PIN by going to IRS. Filing your state taxes for free gov and entering Electronic Filing PIN in the search box. Filing your state taxes for free Download forms, instructions and publications, including accessible versions for people with disabilities. Filing your state taxes for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing your state taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing your state taxes for free An employee can answer questions about your tax account or help you set up a payment plan. Filing your state taxes for free Before you visit, check the Office Locator on IRS. Filing your state taxes for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing your state taxes for free If you have a special need, such as a disability, you can request an appointment. Filing your state taxes for free Call the local number listed in the Office Locator, or look in the phone book under Unit
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Office of Child Support Enforcement (OCSE)

The OCSE assures that assistance in obtaining support (both financial and medical) is available to children through locating parents, establishing paternity and support obligations, and enforcing those obligations.

Contact the Agency or Department

Website: Office of Child Support Enforcement (OCSE)

Address: 370 LEnfant Promenade, SW
Washington, DC 20447

Phone Number: 202-401-9373

The Filing Your State Taxes For Free

Filing your state taxes for free 2. Filing your state taxes for free   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Filing your state taxes for free Divorcio y nuevo matrimonio. Filing your state taxes for free Matrimonios anulados. Filing your state taxes for free Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Filing your state taxes for free Personas consideradas casadas. Filing your state taxes for free Matrimonio del mismo sexo. Filing your state taxes for free Cónyuge fallecido durante el año. Filing your state taxes for free Personas casadas que viven separadas. Filing your state taxes for free Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Filing your state taxes for free  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Filing your state taxes for free Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Filing your state taxes for free Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Filing your state taxes for free Hay cinco estados civiles para efectos de la declaración: Soltero. Filing your state taxes for free Casado que presenta una declaración conjunta. Filing your state taxes for free Casado que presenta una declaración por separado. Filing your state taxes for free Cabeza de familia. Filing your state taxes for free Viudo que reúne los requisitos con hijo dependiente. Filing your state taxes for free Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Filing your state taxes for free Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Filing your state taxes for free También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Filing your state taxes for free Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Filing your state taxes for free S. Filing your state taxes for free Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Filing your state taxes for free Personas no casadas. Filing your state taxes for free   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Filing your state taxes for free La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Filing your state taxes for free Personas divorciadas. Filing your state taxes for free   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Filing your state taxes for free Divorcio y nuevo matrimonio. Filing your state taxes for free   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Filing your state taxes for free Matrimonios anulados. Filing your state taxes for free    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Filing your state taxes for free Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Filing your state taxes for free S. Filing your state taxes for free Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Filing your state taxes for free Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Filing your state taxes for free Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Filing your state taxes for free Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Filing your state taxes for free Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Filing your state taxes for free   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Filing your state taxes for free Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Filing your state taxes for free Personas casadas. Filing your state taxes for free   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Filing your state taxes for free Personas consideradas casadas. Filing your state taxes for free   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Filing your state taxes for free Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Filing your state taxes for free Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Filing your state taxes for free Están separados por un decreto provisional (o sea, que no es final) de divorcio. Filing your state taxes for free Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Filing your state taxes for free Matrimonio del mismo sexo. Filing your state taxes for free   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Filing your state taxes for free El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Filing your state taxes for free Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Filing your state taxes for free Para más detalles, consulte la Publicación 501, en inglés. Filing your state taxes for free Cónyuge fallecido durante el año. Filing your state taxes for free   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Filing your state taxes for free   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Filing your state taxes for free También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Filing your state taxes for free   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Filing your state taxes for free El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Filing your state taxes for free Personas casadas que viven separadas. Filing your state taxes for free   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Filing your state taxes for free Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Filing your state taxes for free Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Filing your state taxes for free Vea más adelante Cabeza de Familia . Filing your state taxes for free Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Filing your state taxes for free Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Filing your state taxes for free Viudo. Filing your state taxes for free   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Filing your state taxes for free No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Filing your state taxes for free Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Filing your state taxes for free Cómo presentar la declaración. Filing your state taxes for free   Puede presentar el Formulario 1040. Filing your state taxes for free Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Filing your state taxes for free Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Filing your state taxes for free Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Filing your state taxes for free Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Filing your state taxes for free Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Filing your state taxes for free En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Filing your state taxes for free Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Filing your state taxes for free Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Filing your state taxes for free Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Filing your state taxes for free Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Filing your state taxes for free Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Filing your state taxes for free Cómo presentar la declaración. Filing your state taxes for free   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Filing your state taxes for free Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Filing your state taxes for free Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Filing your state taxes for free Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Filing your state taxes for free Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Filing your state taxes for free Cónyuge fallecido. Filing your state taxes for free   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Filing your state taxes for free Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Filing your state taxes for free   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Filing your state taxes for free Personas divorciadas. Filing your state taxes for free   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Filing your state taxes for free Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Filing your state taxes for free Período contable. Filing your state taxes for free   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Filing your state taxes for free Vea Períodos Contables y Métodos Contables , en el capítulo 1. Filing your state taxes for free Responsabilidad conjunta. Filing your state taxes for free   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Filing your state taxes for free Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Filing your state taxes for free O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Filing your state taxes for free Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Filing your state taxes for free   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Filing your state taxes for free Contribuyente divorciado. Filing your state taxes for free   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Filing your state taxes for free Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Filing your state taxes for free Alivio tributario en el caso de obligación conjunta. Filing your state taxes for free   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Filing your state taxes for free Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Filing your state taxes for free   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Filing your state taxes for free Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Filing your state taxes for free Alivio equitativo. Filing your state taxes for free    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Filing your state taxes for free En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Filing your state taxes for free Firma de la declaración conjunta. Filing your state taxes for free   Cada cónyuge está obligado, por lo general, a firmar la declaración. Filing your state taxes for free De lo contrario, no se considerará declaración conjunta. Filing your state taxes for free Si el cónyuge falleció antes de firmar la declaración. Filing your state taxes for free   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Filing your state taxes for free Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Filing your state taxes for free Cónyuge ausente del hogar. Filing your state taxes for free   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Filing your state taxes for free Impedimento para firmar la declaración debido a enfermedad o lesión. Filing your state taxes for free   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Filing your state taxes for free Asegúrese también de firmar en el espacio correspondiente a su firma. Filing your state taxes for free Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Filing your state taxes for free Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Filing your state taxes for free Si firma como tutor de su cónyuge. Filing your state taxes for free   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Filing your state taxes for free Cónyuge en zona de combate. Filing your state taxes for free   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Filing your state taxes for free Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Filing your state taxes for free Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Filing your state taxes for free Otras razones por las cuales su cónyuge no puede firmar. Filing your state taxes for free    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Filing your state taxes for free Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Filing your state taxes for free Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Filing your state taxes for free Extranjero no residente o extranjero con doble estado de residencia. Filing your state taxes for free   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Filing your state taxes for free Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Filing your state taxes for free Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Filing your state taxes for free Vea el capítulo 1 de la Publicación 519, en inglés. Filing your state taxes for free Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Filing your state taxes for free Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Filing your state taxes for free Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Filing your state taxes for free Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Filing your state taxes for free Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Filing your state taxes for free Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Filing your state taxes for free El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Filing your state taxes for free Para información adicional, vea Cabeza de Familia , más adelante. Filing your state taxes for free Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Filing your state taxes for free Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Filing your state taxes for free De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Filing your state taxes for free Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Filing your state taxes for free Cómo presentar la declaración. Filing your state taxes for free   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Filing your state taxes for free Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Filing your state taxes for free Puede presentar el Formulario 1040. Filing your state taxes for free Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Filing your state taxes for free Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Filing your state taxes for free Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Filing your state taxes for free Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Filing your state taxes for free Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Filing your state taxes for free Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Filing your state taxes for free Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Filing your state taxes for free   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Filing your state taxes for free La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Filing your state taxes for free No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Filing your state taxes for free Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Filing your state taxes for free Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Filing your state taxes for free No puede tomar el crédito por ingreso del trabajo. Filing your state taxes for free No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Filing your state taxes for free No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Filing your state taxes for free No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Filing your state taxes for free Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Filing your state taxes for free Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Filing your state taxes for free Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Filing your state taxes for free Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Filing your state taxes for free Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Filing your state taxes for free Límites del ingreso bruto ajustado. Filing your state taxes for free   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Filing your state taxes for free Arreglos de ahorros para la jubilación. Filing your state taxes for free   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Filing your state taxes for free Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Filing your state taxes for free Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Filing your state taxes for free Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Filing your state taxes for free Pérdidas de actividades de alquiler. Filing your state taxes for free   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Filing your state taxes for free Esto se denomina “descuento especial”. Filing your state taxes for free Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Filing your state taxes for free Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Filing your state taxes for free Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Filing your state taxes for free Estados donde rige la ley de los bienes gananciales. Filing your state taxes for free   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Filing your state taxes for free Vea la Publicación 555, en inglés. Filing your state taxes for free Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Filing your state taxes for free Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Filing your state taxes for free Este plazo no incluye prórroga alguna. Filing your state taxes for free Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Filing your state taxes for free Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Filing your state taxes for free Excepción. Filing your state taxes for free   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Filing your state taxes for free El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Filing your state taxes for free Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Filing your state taxes for free Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Filing your state taxes for free Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Filing your state taxes for free Pagó más de la mitad del costo de mantener una vivienda durante el año. Filing your state taxes for free Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Filing your state taxes for free Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Filing your state taxes for free Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Filing your state taxes for free Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Filing your state taxes for free Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Filing your state taxes for free Hijos secuestrados. Filing your state taxes for free   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Filing your state taxes for free Para más información, vea la Publicación 501, en inglés. Filing your state taxes for free Cómo presentar la declaración. Filing your state taxes for free   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Filing your state taxes for free Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Filing your state taxes for free Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Filing your state taxes for free Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Filing your state taxes for free Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Filing your state taxes for free Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Filing your state taxes for free Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Filing your state taxes for free Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Filing your state taxes for free Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Filing your state taxes for free Vea más adelante Ausencias temporales , bajo Persona Calificada. Filing your state taxes for free Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Filing your state taxes for free (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Filing your state taxes for free Tiene que tener derecho a reclamar una exención por el hijo. Filing your state taxes for free No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Filing your state taxes for free Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Filing your state taxes for free Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Filing your state taxes for free Vea la Publicación 555, en inglés, para más información. Filing your state taxes for free Hoja de Trabajo 2-1. Filing your state taxes for free Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Filing your state taxes for free Cónyuge extranjero no residente. Filing your state taxes for free   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Filing your state taxes for free No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Filing your state taxes for free Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Filing your state taxes for free Elección de incluir al cónyuge en la declaración como residente. Filing your state taxes for free   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Filing your state taxes for free Vea la Publicación 519, U. Filing your state taxes for free S. Filing your state taxes for free Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Filing your state taxes for free Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Filing your state taxes for free Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Filing your state taxes for free Costos que se incluyen. Filing your state taxes for free   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Filing your state taxes for free   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Filing your state taxes for free No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Filing your state taxes for free Costos que no se incluyen. Filing your state taxes for free   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Filing your state taxes for free Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Filing your state taxes for free Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Filing your state taxes for free Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Filing your state taxes for free Ejemplo 1: hijo. Filing your state taxes for free Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Filing your state taxes for free Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Filing your state taxes for free Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Filing your state taxes for free Ejemplo 2: hijo no considerado persona calificada. Filing your state taxes for free Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Filing your state taxes for free Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Filing your state taxes for free Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Filing your state taxes for free Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Filing your state taxes for free Ejemplo 3: novia. Filing your state taxes for free Su novia vivió con usted durante todo el año. Filing your state taxes for free Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Filing your state taxes for free Vea la Tabla 2-1 . Filing your state taxes for free Ejemplo 4: el hijo de su novia. Filing your state taxes for free Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Filing your state taxes for free No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Filing your state taxes for free Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Filing your state taxes for free Vivienda de una persona calificada. Filing your state taxes for free   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Filing your state taxes for free Regla especial para los padres. Filing your state taxes for free   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Filing your state taxes for free Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Filing your state taxes for free También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Filing your state taxes for free   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Filing your state taxes for free Fallecimiento o nacimiento. Filing your state taxes for free   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Filing your state taxes for free Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Filing your state taxes for free Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Filing your state taxes for free Ausencias temporales. Filing your state taxes for free   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Filing your state taxes for free Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Filing your state taxes for free Usted tiene que continuar manteniendo la vivienda durante la ausencia. Filing your state taxes for free Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Filing your state taxes for free El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Filing your state taxes for free Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Filing your state taxes for free Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Filing your state taxes for free Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Filing your state taxes for free Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Filing your state taxes for free Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Filing your state taxes for free Cómo presentar la declaración. Filing your state taxes for free   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Filing your state taxes for free Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Filing your state taxes for free Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Filing your state taxes for free Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Filing your state taxes for free Tabla 2-1. Filing your state taxes for free ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Filing your state taxes for free SI la persona es su . Filing your state taxes for free . Filing your state taxes for free . Filing your state taxes for free   Y . Filing your state taxes for free . Filing your state taxes for free . Filing your state taxes for free   ENTONCES esa persona . Filing your state taxes for free . Filing your state taxes for free . Filing your state taxes for free hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Filing your state taxes for free   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Filing your state taxes for free   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Filing your state taxes for free 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Filing your state taxes for free 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Filing your state taxes for free pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Filing your state taxes for free   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Filing your state taxes for free   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Filing your state taxes for free   usted no puede reclamar una exención por él o ella   no es una persona calificada. Filing your state taxes for free 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Filing your state taxes for free 2El término hijo calificado se define en el capítulo 3. Filing your state taxes for free Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Filing your state taxes for free Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Filing your state taxes for free 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Filing your state taxes for free 4El término “ pariente calificado ” se define en el capítulo 3. Filing your state taxes for free 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Filing your state taxes for free Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Filing your state taxes for free 6Vea Regla especial para los padres . Filing your state taxes for free   Requisitos. Filing your state taxes for free   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Filing your state taxes for free No importa si usted de hecho llegó a presentar una declaración conjunta. Filing your state taxes for free Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Filing your state taxes for free Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Filing your state taxes for free Esto no incluye a un hijo de crianza. Filing your state taxes for free Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Filing your state taxes for free Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Filing your state taxes for free También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Filing your state taxes for free Pagó más de la mitad del costo de mantener una vivienda durante el año. Filing your state taxes for free Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Filing your state taxes for free Ejemplo. Filing your state taxes for free La esposa de Juan falleció en el año 2011. Filing your state taxes for free Él no se ha vuelto a casar. Filing your state taxes for free Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Filing your state taxes for free En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Filing your state taxes for free En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Filing your state taxes for free Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Filing your state taxes for free Fallecimiento o nacimiento. Filing your state taxes for free    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Filing your state taxes for free Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Filing your state taxes for free Hijos secuestrados. Filing your state taxes for free   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Filing your state taxes for free Para más información, vea la Publicación 501, en inglés. Filing your state taxes for free Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. 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