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Free File 2010 Taxes

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Free File 2010 Taxes

Free file 2010 taxes 1. Free file 2010 taxes   Investment Income Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: General InformationSSN for joint account. Free file 2010 taxes Custodian account for your child. Free file 2010 taxes Penalty for failure to supply SSN. Free file 2010 taxes Certification. Free file 2010 taxes Underreported interest and dividends. Free file 2010 taxes How to stop backup withholding due to underreporting. Free file 2010 taxes How to stop backup withholding due to an incorrect identification number. Free file 2010 taxes Reporting backup withholding. Free file 2010 taxes Nonresident aliens. Free file 2010 taxes Penalties. Free file 2010 taxes Savings account with parent as trustee. Free file 2010 taxes Interest IncomeInterest not reported on Form 1099-INT. Free file 2010 taxes Nominees. Free file 2010 taxes Incorrect amount. Free file 2010 taxes Information reporting requirement. Free file 2010 taxes Taxable Interest — General Below-Market Loans U. Free file 2010 taxes S. Free file 2010 taxes Savings Bonds U. Free file 2010 taxes S. Free file 2010 taxes Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Discount on Debt InstrumentsOriginal Issue Discount (OID) Market Discount Bonds Discount on Short-Term Obligations Election To Report All Interest as OID When To Report Interest IncomeConstructive receipt. Free file 2010 taxes How To Report Interest IncomeSchedule B (Form 1040A or 1040). Free file 2010 taxes Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Free file 2010 taxes File Form 1099-INT with the IRS. Free file 2010 taxes Dividends and Other DistributionsDividends not reported on Form 1099-DIV. Free file 2010 taxes Nominees. Free file 2010 taxes Ordinary Dividends Capital Gain Distributions Nondividend Distributions Liquidating Distributions Distributions of Stock and Stock Rights Other Distributions How To Report Dividend IncomeElection. Free file 2010 taxes Independent contractor. Free file 2010 taxes Investment interest deducted. Free file 2010 taxes Exception 1. Free file 2010 taxes Exception 2. Free file 2010 taxes Undistributed capital gains. Free file 2010 taxes File Form 1099-DIV with the IRS. Free file 2010 taxes Stripped Preferred Stock REMICs, FASITs, and Other CDOsREMICs Collateralized Debt Obligations (CDOs) FASITs S CorporationsLimit on losses and deductions. Free file 2010 taxes Passive activity losses. Free file 2010 taxes Form 8582. Free file 2010 taxes Investment ClubsInvestments in name of member. Free file 2010 taxes Tax Treatment of the Club Topics - This chapter discusses: Interest Income , Discount on Debt Instruments , When To Report Interest Income , How To Report Interest Income , Dividends and Other Distributions , How To Report Dividend Income , Stripped Preferred Stock , Real estate mortgage investment conduits (REMICs), financial asset securitization investment trusts (FASITs), and other collateralized debt obligations (CDOs) , S Corporations , and Investment Clubs . Free file 2010 taxes Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 537 Installment Sales 590 Individual Retirement Arrangements (IRAs) 925 Passive Activity and At-Risk Rules 1212 Guide to Original Issue Discount (OID) Instruments Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses 1040 U. Free file 2010 taxes S. Free file 2010 taxes Individual Income Tax Return 1040A U. Free file 2010 taxes S. Free file 2010 taxes Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1099 General Instructions for Certain Information Returns 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 3115 Application for Change in Accounting Method 6251 Alternative Minimum Tax — Individuals 8582 Passive Activity Loss Limitations 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends 8815 Exclusion of Interest From Series EE and I U. Free file 2010 taxes S. Free file 2010 taxes Savings Bonds Issued After 1989 8818 Optional Form To Record Redemption of Series EE and I U. Free file 2010 taxes S. Free file 2010 taxes Savings Bonds Issued After 1989 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets 8960 Net Investment Income Tax—Individuals, Estates, and Trusts See chapter 5, How To Get Tax Help , for information about getting these publications and forms. Free file 2010 taxes General Information A few items of general interest are covered here. Free file 2010 taxes Recordkeeping. Free file 2010 taxes You should keep a list showing sources and investment income amounts you receive during the year. Free file 2010 taxes Also keep the forms you receive showing your investment income (Forms 1099-INT, Interest Income, and 1099-DIV, Dividends and Distributions, for example) as an important part of your records. Free file 2010 taxes Net investment income tax (NIIT). Free file 2010 taxes   Beginning in 2013, you may be subject to the NIIT. Free file 2010 taxes The NIIT is a 3. Free file 2010 taxes 8% tax on the lesser of your net investment income or the amount of your modified adjusted gross income (MAGI) that is over a threshold amount based on your filing status. Free file 2010 taxes    Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household (with qualifying person) $200,000 Qualifying Widow(er) with dependent child $250,000    For more information, see Form 8960 and Instructions for Form 8960. Free file 2010 taxes Tax on unearned income of certain children. Free file 2010 taxes   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Free file 2010 taxes This may happen if all of the following are true. Free file 2010 taxes The child had more than $2,000 of unearned income. Free file 2010 taxes The child is required to file a tax return. Free file 2010 taxes The child was: Under age 18 at the end of 2013, Age 18 at the end of 2013 and did not have earned income that was more than half of the child's support, or A full-time student over age 18 and under age 24 at the end of 2013 and did not have earned income that was more than half of the child's support. Free file 2010 taxes At least one of the child's parents was alive at the end of 2013. Free file 2010 taxes The child does not file a joint return for 2013. Free file 2010 taxes A child born on January 1, 1996, is considered to be age 18 at the end of 2013; a child born on January 1, 1995, is considered to be age 19 at the end of 2013; a child born on January 1, 1990, is considered to be age 24 at the end of 2013. Free file 2010 taxes   If all of these statements are true, Form 8615 must be completed and attached to the child's tax return. Free file 2010 taxes If any of these statements is not true, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Free file 2010 taxes    However, the parent can choose to include the child's interest and dividends on the parent's return if certain requirements are met. Free file 2010 taxes Use Form 8814 for this purpose. Free file 2010 taxes   For more information about the tax on unearned income of children and the parents' election, see Publication 929, Tax Rules for Children and Dependents. Free file 2010 taxes Beneficiary of an estate or trust. Free file 2010 taxes   Interest, dividends, and other investment income you receive as a beneficiary of an estate or trust is generally taxable income. Free file 2010 taxes You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Free file 2010 taxes , from the fiduciary. Free file 2010 taxes Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Free file 2010 taxes Social security number (SSN). Free file 2010 taxes   You must give your name and SSN or individual tax identification number (ITIN) to any person required by federal tax law to make a return, statement, or other document that relates to you. Free file 2010 taxes This includes payers of interest and dividends. Free file 2010 taxes If you do not give your SSN or ITIN to the payer of interest, you may have to pay a penalty. Free file 2010 taxes SSN for joint account. Free file 2010 taxes   If the funds in a joint account belong to one person, list that person's name first on the account and give that person's SSN to the payer. Free file 2010 taxes (For information on who owns the funds in a joint account, see Joint accounts , later. Free file 2010 taxes ) If the joint account contains combined funds, give the SSN of the person whose name is listed first on the account. Free file 2010 taxes This is because only one name and SSN can be shown on Form 1099. Free file 2010 taxes   These rules apply both to joint ownership by a married couple and to joint ownership by other individuals. Free file 2010 taxes For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's SSN. Free file 2010 taxes Custodian account for your child. Free file 2010 taxes   If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's SSN to the payer. Free file 2010 taxes For example, you must give your child's SSN to the payer of dividends on stock owned by your child, even though the dividends are paid to you as custodian. Free file 2010 taxes Penalty for failure to supply SSN. Free file 2010 taxes   You will be subject to a penalty if, when required, you fail to: Include your SSN on any return, statement, or other document, Give your SSN to another person who must include it on any return, statement, or other document, or Include the SSN of another person on any return, statement, or other document. Free file 2010 taxes The penalty is $50 for each failure up to a maximum penalty of $100,000 for any calendar year. Free file 2010 taxes   You will not be subject to this penalty if you can show that your failure to provide the SSN was due to reasonable cause and not to willful neglect. Free file 2010 taxes   If you fail to supply an SSN, you may also be subject to backup withholding. Free file 2010 taxes Backup withholding. Free file 2010 taxes   Your investment income is generally not subject to regular withholding. Free file 2010 taxes However, it may be subject to backup withholding to ensure that income tax is collected on the income. Free file 2010 taxes Under backup withholding, the bank, broker, or other payer of interest, original issue discount (OID), dividends, cash patronage dividends, or royalties must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Free file 2010 taxes   Backup withholding applies if: You do not give the payer your identification number (either a social security number or an employer identification number) in the required manner, The IRS notifies the payer that you gave an incorrect identification number, The IRS notifies the payer that you are subject to backup withholding on interest or dividends because you have underreported interest or dividends on your income tax return, or You are required, but fail, to certify that you are not subject to backup withholding for the reason described in (3). Free file 2010 taxes Certification. Free file 2010 taxes   For new accounts paying interest or dividends, you must certify under penalties of perjury that your SSN is correct and that you are not subject to backup withholding. Free file 2010 taxes Your payer will give you a Form W-9, Request for Taxpayer Identification Number and Certification, or similar form, to make this certification. Free file 2010 taxes If you fail to make this certification, backup withholding may begin immediately on your new account or investment. Free file 2010 taxes Underreported interest and dividends. Free file 2010 taxes   You will be considered to have underreported your interest and dividends if the IRS has determined for a tax year that: You failed to include any part of a reportable interest or dividend payment required to be shown on your return, or You were required to file a return and to include a reportable interest or dividend payment on that return, but you failed to file the return. Free file 2010 taxes How to stop backup withholding due to underreporting. Free file 2010 taxes   If you have been notified that you underreported interest or dividends, you can request a determination from the IRS to prevent backup withholding from starting or to stop backup withholding once it has begun. Free file 2010 taxes You must show that at least one of the following situations applies. Free file 2010 taxes No underreporting occurred. Free file 2010 taxes You have a bona fide dispute with the IRS about whether underreporting occurred. Free file 2010 taxes Backup withholding will cause or is causing an undue hardship, and it is unlikely that you will underreport interest and dividends in the future. Free file 2010 taxes You have corrected the underreporting by filing a return if you did not previously file one and by paying all taxes, penalties, and interest due for any underreported interest or dividend payments. Free file 2010 taxes   If the IRS determines that backup withholding should stop, it will provide you with a certification and will notify the payers who were sent notices earlier. Free file 2010 taxes How to stop backup withholding due to an incorrect identification number. Free file 2010 taxes   If you have been notified by a payer that you are subject to backup withholding because you have provided an incorrect SSN or employer identification number, you can stop it by following the instructions the payer gives you. Free file 2010 taxes Reporting backup withholding. Free file 2010 taxes   If backup withholding is deducted from your interest or dividend income or other reportable payment, the bank or other business must give you an information return for the year (for example, a Form 1099-INT) indicating the amount withheld. Free file 2010 taxes The information return will show any backup withholding as “Federal income tax withheld. Free file 2010 taxes ” Nonresident aliens. Free file 2010 taxes    Generally, payments made to nonresident aliens are not subject to backup withholding. Free file 2010 taxes You can use Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, to certify exempt status. Free file 2010 taxes However, this does not exempt you from the 30% (or lower treaty) withholding rate that may apply to your investment income. Free file 2010 taxes For information on the 30% rate, see Publication 519, U. Free file 2010 taxes S. Free file 2010 taxes Tax Guide for Aliens. Free file 2010 taxes Penalties. Free file 2010 taxes   There are civil and criminal penalties for giving false information to avoid backup withholding. Free file 2010 taxes The civil penalty is $500. Free file 2010 taxes The criminal penalty, upon conviction, is a fine of up to $1,000, or imprisonment of up to 1 year, or both. Free file 2010 taxes Where to report investment income. Free file 2010 taxes   Table 1-1 gives an overview of the forms and schedules to use to report some common types of investment income. Free file 2010 taxes But see the rest of this publication for detailed information about reporting investment income. Free file 2010 taxes Joint accounts. Free file 2010 taxes   If two or more persons hold property (such as a savings account, bond, or stock) as joint tenants, tenants by the entirety, or tenants in common, each person's share of any interest or dividends from the property is determined by local law. Free file 2010 taxes Community property states. Free file 2010 taxes   If you are married and receive a distribution that is community income, one-half of the distribution is generally considered to be received by each spouse. Free file 2010 taxes If you file separate returns, you must each report one-half of any taxable distribution. Free file 2010 taxes See Publication 555, Community Property, for more information on community income. Free file 2010 taxes   If the distribution is not considered community property and you and your spouse file separate returns, each of you must report your separate taxable distributions. Free file 2010 taxes Example. Free file 2010 taxes You and your spouse have a joint money market account. Free file 2010 taxes Under state law, half the income from the account belongs to you, and half belongs to your spouse. Free file 2010 taxes If you file separate returns, you each report half the income. Free file 2010 taxes Income from property given to a child. Free file 2010 taxes   Property you give as a parent to your child under the Model Gifts of Securities to Minors Act, the Uniform Gifts to Minors Act, or any similar law becomes the child's property. Free file 2010 taxes   Income from the property is taxable to the child, except that any part used to satisfy a legal obligation to support the child is taxable to the parent or guardian having that legal obligation. Free file 2010 taxes Savings account with parent as trustee. Free file 2010 taxes   Interest income from a savings account opened for a minor child, but placed in the name and subject to the order of the parents as trustees, is taxable to the child if, under the law of the state in which the child resides, both of the following are true. Free file 2010 taxes The savings account legally belongs to the child. Free file 2010 taxes The parents are not legally permitted to use any of the funds to support the child. Free file 2010 taxes Table 1-1. Free file 2010 taxes Where To Report Common Types of Investment Income (For detailed information about reporting investment income, see the rest of this publication, especially How To Report Interest Income and How To Report Dividend Income in chapter 1. Free file 2010 taxes ) Type of Income If you file Form 1040, report on . Free file 2010 taxes . Free file 2010 taxes . Free file 2010 taxes If you can file Form 1040A, report on . Free file 2010 taxes . Free file 2010 taxes . Free file 2010 taxes If you can file Form 1040EZ, report on . Free file 2010 taxes . Free file 2010 taxes . Free file 2010 taxes Tax-exempt interest (Form 1099-INT, box 8) Line 8b Line 8b Space to the left of line 2 (enter “TEI” and the amount) Taxable interest that totals $1,500 or less Line 8a (You may need to file Schedule B as well. Free file 2010 taxes ) Line 8a (You may need to file Schedule B as well. Free file 2010 taxes ) Line 2 Taxable interest that totals more than $1,500 Line 8a; also use Schedule B, line 1 Line 8a; also use Schedule B, line 1   Savings bond interest you will exclude because of higher education expenses Schedule B; also use Form 8815 Schedule B; also use Form 8815   Ordinary dividends that total $1,500 or less Line 9a (You may need to file Schedule B as well. Free file 2010 taxes ) Line 9a (You may need to file Schedule B as well. Free file 2010 taxes )   Ordinary dividends that total more than $1,500 Line 9a; also use Schedule B, line 5 Line 9a; also use Schedule B, line 5   Qualified dividends (if you do not have to file Schedule D) Line 9b; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 2 Line 9b; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 2   Qualified dividends (if you have to file Schedule D) Line 9b; also use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, line 2 You cannot use Form 1040A    You cannot use Form 1040EZ Capital gain distributions (if you do not have to file Schedule D) Line 13; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 3 Line 10; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 3   Capital gain distributions (if you have to file Schedule D) Schedule D, line 13; also use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet     Section 1250, 1202, or collectibles gain (Form 1099-DIV, box 2b, 2c, or 2d) Form 8949 and Schedule D     Nondividend distributions (Form 1099-DIV, box 3) Generally not reported*     Undistributed capital gains (Form 2439, boxes 1a - 1d) Schedule D     Gain or loss from sales of stocks or bonds Line 13; also use Form 8949, Schedule D, and the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet You cannot use Form 1040A   Gain or loss from exchanges of like-kind investment property Line 13; also use Schedule D, Form 8824, and the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet     *Report any amounts in excess of your basis in your mutual fund shares on Form 8949. Free file 2010 taxes Use Part II if you held the shares more than 1 year. Free file 2010 taxes Use Part I if you held your mutual fund shares 1 year or less. Free file 2010 taxes For details on Form 8949, see Reporting Capital Gains and Losses in chapter 4, and the Instructions for Form 8949. Free file 2010 taxes Accuracy-related penalty. Free file 2010 taxes   An accuracy-related penalty of 20% can be charged for underpayments of tax due to negligence or disregard of rules or regulations or substantial understatement of tax. Free file 2010 taxes For information on the penalty and any interest that applies, see Penalties in chapter 2. Free file 2010 taxes Interest Income This section discusses the tax treatment of different types of interest income. Free file 2010 taxes In general, any interest that you receive or that is credited to your account and can be withdrawn is taxable income. Free file 2010 taxes (It does not have to be entered in your passbook. Free file 2010 taxes ) Exceptions to this rule are discussed later. Free file 2010 taxes Form 1099-INT. Free file 2010 taxes   Interest income is generally reported to you on Form 1099-INT, or a similar statement, by banks, savings and loans, and other payers of interest. Free file 2010 taxes This form shows you the interest you received during the year. Free file 2010 taxes Keep this form for your records. Free file 2010 taxes You do not have to attach it to your tax return. Free file 2010 taxes   Report on your tax return the total interest income you receive for the tax year. Free file 2010 taxes Interest not reported on Form 1099-INT. Free file 2010 taxes   Even if you do not receive Form 1099-INT, you must still report all of your interest income. Free file 2010 taxes For example, you may receive distributive shares of interest from partnerships or S corporations. Free file 2010 taxes This interest is reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Free file 2010 taxes , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Free file 2010 taxes Nominees. Free file 2010 taxes   Generally, if someone receives interest as a nominee for you, that person must give you a Form 1099-INT showing the interest received on your behalf. Free file 2010 taxes   If you receive a Form 1099-INT that includes amounts belonging to another person, see the discussion on Nominee distributions , later, under How To Report Interest Income. Free file 2010 taxes Incorrect amount. Free file 2010 taxes   If you receive a Form 1099-INT that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Free file 2010 taxes The new Form 1099-INT you receive will be marked “Corrected. Free file 2010 taxes ” Form 1099-OID. Free file 2010 taxes   Reportable interest income also may be shown on Form 1099-OID, Original Issue Discount. Free file 2010 taxes For more information about amounts shown on this form, see Original Issue Discount (OID) , later in this chapter. Free file 2010 taxes Exempt-interest dividends. Free file 2010 taxes   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Free file 2010 taxes (However, see Information reporting requirement , next. Free file 2010 taxes ) Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Free file 2010 taxes You do not reduce your basis for distributions that are exempt-interest dividends. Free file 2010 taxes Information reporting requirement. Free file 2010 taxes   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file. Free file 2010 taxes This is an information reporting requirement and does not change the exempt-interest dividends into taxable income. Free file 2010 taxes See How To Report Interest Income , later. Free file 2010 taxes Note. Free file 2010 taxes Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Free file 2010 taxes The exempt-interest dividends subject to the alternative minimum tax are shown in box 11 of Form 1099-DIV. Free file 2010 taxes See Form 6251 and its instructions for more information about this tax. Free file 2010 taxes Private activity bonds are discussed later under State or Local Government Obligations. Free file 2010 taxes Interest on VA dividends. Free file 2010 taxes   Interest on insurance dividends left on deposit with the Department of Veterans Affairs (VA) is not taxable. Free file 2010 taxes This includes interest paid on dividends on converted United States Government Life Insurance policies and on National Service Life Insurance policies. Free file 2010 taxes Individual retirement arrangements (IRAs). Free file 2010 taxes   Interest on a Roth IRA generally is not taxable. Free file 2010 taxes Interest on a traditional IRA is tax deferred. Free file 2010 taxes You generally do not include it in your income until you make withdrawals from the IRA. Free file 2010 taxes See Publication 590 for more information. Free file 2010 taxes Taxable Interest — General Taxable interest includes interest you receive from bank accounts, loans you make to others, and other sources. Free file 2010 taxes The following are some sources of taxable interest. Free file 2010 taxes Dividends that are actually interest. Free file 2010 taxes   Certain distributions commonly called dividends are actually interest. Free file 2010 taxes You must report as interest so-called “dividends” on deposits or on share accounts in: Cooperative banks, Credit unions, Domestic building and loan associations, Domestic savings and loan associations, Federal savings and loan associations, and Mutual savings banks. Free file 2010 taxes  The “dividends” will be shown as interest income on Form 1099-INT. Free file 2010 taxes Money market funds. Free file 2010 taxes   Money market funds are offered by nonbank financial institutions such as mutual funds and stock brokerage houses, and pay dividends. Free file 2010 taxes Generally, amounts you receive from money market funds should be reported as dividends, not as interest. Free file 2010 taxes Certificates of deposit and other deferred interest accounts. Free file 2010 taxes   If you open any of these accounts, interest may be paid at fixed intervals of 1 year or less during the term of the account. Free file 2010 taxes You generally must include this interest in your income when you actually receive it or are entitled to receive it without paying a substantial penalty. Free file 2010 taxes The same is true for accounts that mature in 1 year or less and pay interest in a single payment at maturity. Free file 2010 taxes If interest is deferred for more than 1 year, see Original Issue Discount (OID) , later. Free file 2010 taxes Interest subject to penalty for early withdrawal. Free file 2010 taxes   If you withdraw funds from a deferred interest account before maturity, you may have to pay a penalty. Free file 2010 taxes You must report the total amount of interest paid or credited to your account during the year, without subtracting the penalty. Free file 2010 taxes See Penalty on early withdrawal of savings under How To Report Interest Income, later, for more information on how to report the interest and deduct the penalty. Free file 2010 taxes Money borrowed to invest in certificate of deposit. Free file 2010 taxes   The interest you pay on money borrowed from a bank or savings institution to meet the minimum deposit required for a certificate of deposit from the institution and the interest you earn on the certificate are two separate items. Free file 2010 taxes You must report the total interest you earn on the certificate in your income. Free file 2010 taxes If you itemize deductions, you can deduct the interest you pay as investment interest, up to the amount of your net investment income. Free file 2010 taxes See Interest Expenses in chapter 3. Free file 2010 taxes Example. Free file 2010 taxes You deposited $5,000 with a bank and borrowed $5,000 from the bank to make up the $10,000 minimum deposit required to buy a 6-month certificate of deposit. Free file 2010 taxes The certificate earned $575 at maturity in 2013, but you received only $265, which represented the $575 you earned minus $310 interest charged on your $5,000 loan. Free file 2010 taxes The bank gives you a Form 1099-INT for 2013 showing the $575 interest you earned. Free file 2010 taxes The bank also gives you a statement showing that you paid $310 interest for 2013. Free file 2010 taxes You must include the $575 in your income. Free file 2010 taxes If you itemize your deductions on Schedule A (Form 1040), Itemized Deductions, you can deduct $310, subject to the net investment income limit. Free file 2010 taxes Gift for opening account. Free file 2010 taxes   If you receive noncash gifts or services for making deposits or for opening an account in a savings institution, you may have to report the value as interest. Free file 2010 taxes   For deposits of less than $5,000, gifts or services valued at more than $10 must be reported as interest. Free file 2010 taxes For deposits of $5,000 or more, gifts or services valued at more than $20 must be reported as interest. Free file 2010 taxes The value is determined by the cost to the financial institution. Free file 2010 taxes Example. Free file 2010 taxes You open a savings account at your local bank and deposit $800. Free file 2010 taxes The account earns $20 interest. Free file 2010 taxes You also receive a $15 calculator. Free file 2010 taxes If no other interest is credited to your account during the year, the Form 1099-INT you receive will show $35 interest for the year. Free file 2010 taxes You must report $35 interest income on your tax return. Free file 2010 taxes Interest on insurance dividends. Free file 2010 taxes   Interest on insurance dividends left on deposit with an insurance company that can be withdrawn annually is taxable to you in the year it is credited to your account. Free file 2010 taxes However, if you can withdraw it only on the anniversary date of the policy (or other specified date), the interest is taxable in the year that date occurs. Free file 2010 taxes Prepaid insurance premiums. Free file 2010 taxes   Any increase in the value of prepaid insurance premiums, advance premiums, or premium deposit funds is interest if it is applied to the payment of premiums due on insurance policies or made available for you to withdraw. Free file 2010 taxes U. Free file 2010 taxes S. Free file 2010 taxes obligations. Free file 2010 taxes   Interest on U. Free file 2010 taxes S. Free file 2010 taxes obligations, such as U. Free file 2010 taxes S. Free file 2010 taxes Treasury bills, notes, and bonds, issued by any agency or instrumentality of the United States is taxable for federal income tax purposes. Free file 2010 taxes Interest on tax refunds. Free file 2010 taxes   Interest you receive on tax refunds is taxable income. Free file 2010 taxes Interest on condemnation award. Free file 2010 taxes   If the condemning authority pays you interest to compensate you for a delay in payment of an award, the interest is taxable. Free file 2010 taxes Installment sale payments. Free file 2010 taxes   If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for interest payable with the deferred payments. Free file 2010 taxes That interest is taxable when you receive it. Free file 2010 taxes If little or no interest is provided for in a deferred payment contract, part of each payment may be treated as interest. Free file 2010 taxes See Unstated Interest and Original Issue Discount (OID) in Publication 537. Free file 2010 taxes Interest on annuity contract. Free file 2010 taxes   Accumulated interest on an annuity contract you sell before its maturity date is taxable. Free file 2010 taxes Usurious interest. Free file 2010 taxes   Usurious interest is interest charged at an illegal rate. Free file 2010 taxes This is taxable as interest unless state law automatically changes it to a payment on the principal. Free file 2010 taxes Interest income on frozen deposits. Free file 2010 taxes   Exclude from your gross income interest on frozen deposits. Free file 2010 taxes A deposit is frozen if, at the end of the year, you cannot withdraw any part of the deposit because: The financial institution is bankrupt or insolvent, or The state in which the institution is located has placed limits on withdrawals because other financial institutions in the state are bankrupt or insolvent. Free file 2010 taxes   The amount of interest you must exclude is the interest that was credited on the frozen deposits minus the sum of: The net amount you withdrew from these deposits during the year, and The amount you could have withdrawn as of the end of the year (not reduced by any penalty for premature withdrawals of a time deposit). Free file 2010 taxes If you receive a Form 1099-INT for interest income on deposits that were frozen at the end of 2013, see Frozen deposits under How To Report Interest Income for information about reporting this interest income exclusion on your tax return. Free file 2010 taxes   The interest you exclude is treated as credited to your account in the following year. Free file 2010 taxes You must include it in income in the year you can withdraw it. Free file 2010 taxes Example. Free file 2010 taxes $100 of interest was credited on your frozen deposit during the year. Free file 2010 taxes You withdrew $80 but could not withdraw any more as of the end of the year. Free file 2010 taxes You must include $80 in your income and exclude $20 from your income for the year. Free file 2010 taxes You must include the $20 in your income for the year you can withdraw it. Free file 2010 taxes Bonds traded flat. Free file 2010 taxes    If you buy a bond at a discount when interest has been defaulted or when the interest has accrued but has not been paid, the transaction is described as trading a bond flat. Free file 2010 taxes The defaulted or unpaid interest is not income and is not taxable as interest if paid later. Free file 2010 taxes When you receive a payment of that interest, it is a return of capital that reduces the remaining cost basis of your bond. Free file 2010 taxes Interest that accrues after the date of purchase, however, is taxable interest income for the year received or accrued. Free file 2010 taxes See Bonds Sold Between Interest Dates , later in this chapter. Free file 2010 taxes Below-Market Loans If you make a below-market gift or demand loan, you must report as interest income any forgone interest (defined later) from that loan. Free file 2010 taxes The below-market loan rules and exceptions are described in this section. Free file 2010 taxes For more information, see section 7872 of the Internal Revenue Code and its regulations. Free file 2010 taxes If you receive a below-market loan, you may be able to deduct the forgone interest as well as any interest you actually paid, but not if it is personal interest. Free file 2010 taxes Loans subject to the rules. Free file 2010 taxes   The rules for below-market loans apply to: Gift loans, Pay-related loans, Corporation-shareholder loans, Tax avoidance loans, and Certain loans made to qualified continuing care facilities under a continuing care contract. Free file 2010 taxes A pay-related loan is any below-market loan between an employer and an employee or between an independent contractor and a person for whom the contractor provides services. Free file 2010 taxes A tax avoidance loan is any below-market loan where the avoidance of federal tax is one of the main purposes of the interest arrangement. Free file 2010 taxes Forgone interest. Free file 2010 taxes   For any period, forgone interest is: The amount of interest that would be payable for that period if interest accrued on the loan at the applicable federal rate and was payable annually on December 31, minus Any interest actually payable on the loan for the period. Free file 2010 taxes Applicable federal rate. Free file 2010 taxes   Applicable federal rates are published by the IRS each month in the Internal Revenue Bulletin. Free file 2010 taxes Some IRS offices have these bulletins available for research. Free file 2010 taxes See chapter 5, How To Get Tax Help , for other ways to get this information. Free file 2010 taxes Rules for below-market loans. Free file 2010 taxes   The rules that apply to a below-market loan depend on whether the loan is a gift loan, demand loan, or term loan. Free file 2010 taxes Gift and demand loans. Free file 2010 taxes   A gift loan is any below-market loan where the forgone interest is in the nature of a gift. Free file 2010 taxes   A demand loan is a loan payable in full at any time upon demand by the lender. Free file 2010 taxes A demand loan is a below-market loan if no interest is charged or if interest is charged at a rate below the applicable federal rate. Free file 2010 taxes   A demand loan or gift loan that is a below-market loan is generally treated as an arm's-length transaction in which the lender is treated as having made: A loan to the borrower in exchange for a note that requires the payment of interest at the applicable federal rate, and An additional payment to the borrower in an amount equal to the forgone interest. Free file 2010 taxes The borrower is generally treated as transferring the additional payment back to the lender as interest. Free file 2010 taxes The lender must report that amount as interest income. Free file 2010 taxes   The lender's additional payment to the borrower is treated as a gift, dividend, contribution to capital, pay for services, or other payment, depending on the substance of the transaction. Free file 2010 taxes The borrower may have to report this payment as taxable income, depending on its classification. Free file 2010 taxes These transfers are considered to occur annually, generally on December 31. Free file 2010 taxes Term loans. Free file 2010 taxes   A term loan is any loan that is not a demand loan. Free file 2010 taxes A term loan is a below-market loan if the amount of the loan is more than the present value of all payments due under the loan. Free file 2010 taxes   A lender who makes a below-market term loan other than a gift loan is treated as transferring an additional lump-sum cash payment to the borrower (as a dividend, contribution to capital, etc. Free file 2010 taxes ) on the date the loan is made. Free file 2010 taxes The amount of this payment is the amount of the loan minus the present value, at the applicable federal rate, of all payments due under the loan. Free file 2010 taxes An equal amount is treated as original issue discount (OID). Free file 2010 taxes The lender must report the annual part of the OID as interest income. Free file 2010 taxes The borrower may be able to deduct the OID as interest expense. Free file 2010 taxes See Original Issue Discount (OID) , later. Free file 2010 taxes Exceptions to the below-market loan rules. Free file 2010 taxes   Exceptions to the below-market loan rules are discussed here. Free file 2010 taxes Exception for loans of $10,000 or less. Free file 2010 taxes   The rules for below-market loans do not apply to any day on which the total outstanding amount of loans between the borrower and lender is $10,000 or less. Free file 2010 taxes This exception applies only to: Gift loans between individuals if the gift loan is not directly used to buy or carry income-producing assets, and Pay-related loans or corporation-shareholder loans if the avoidance of federal tax is not a principal purpose of the interest arrangement. Free file 2010 taxes This exception does not apply to a term loan described in (2) earlier that previously has been subject to the below-market loan rules. Free file 2010 taxes Those rules will continue to apply even if the outstanding balance is reduced to $10,000 or less. Free file 2010 taxes Exception for loans to continuing care facilities. Free file 2010 taxes   Loans to qualified continuing care facilities under continuing care contracts are not subject to the rules for below-market loans for the calendar year if the lender or the lender's spouse is age 62 or older at the end of the year. Free file 2010 taxes For the definitions of qualified continuing care facility and continuing care contract, see Internal Revenue Code section 7872(h). Free file 2010 taxes Exception for loans without significant tax effect. Free file 2010 taxes   Loans are excluded from the below-market loan rules if their interest arrangements do not have a significant effect on the federal tax liability of the borrower or the lender. Free file 2010 taxes These loans include: Loans made available by the lender to the general public on the same terms and conditions that are consistent with the lender's customary business practice; Loans subsidized by a federal, state, or municipal government that are made available under a program of general application to the public; Certain employee-relocation loans; Certain loans from a foreign person, unless the interest income would be effectively connected with the conduct of a U. Free file 2010 taxes S. Free file 2010 taxes trade or business and would not be exempt from U. Free file 2010 taxes S. Free file 2010 taxes tax under an income tax treaty; Gift loans to a charitable organization, contributions to which are deductible, if the total outstanding amount of loans between the organization and lender is $250,000 or less at all times during the tax year; and Other loans on which the interest arrangement can be shown to have no significant effect on the federal tax liability of the lender or the borrower. Free file 2010 taxes For a loan described in (6) above, all the facts and circumstances are used to determine if the interest arrangement has a significant effect on the federal tax liability of the lender or borrower. Free file 2010 taxes Some factors to be considered are: Whether items of income and deduction generated by the loan offset each other; The amount of these items; The cost to you of complying with the below-market loan rules, if they were to apply; and Any reasons other than taxes for structuring the transaction as a below-market loan. Free file 2010 taxes If you structure a transaction to meet this exception and one of the principal purposes of that structure is the avoidance of federal tax, the loan will be considered a tax-avoidance loan, and this exception will not apply. Free file 2010 taxes Limit on forgone interest for gift loans of $100,000 or less. Free file 2010 taxes   For gift loans between individuals, if the outstanding loans between the lender and borrower total $100,000 or less, the forgone interest to be included in income by the lender and deducted by the borrower is limited to the amount of the borrower's net investment income for the year. Free file 2010 taxes If the borrower's net investment income is $1,000 or less, it is treated as zero. Free file 2010 taxes This limit does not apply to a loan if the avoidance of federal tax is one of the main purposes of the interest arrangement. Free file 2010 taxes Effective dates. Free file 2010 taxes    These rules apply to term loans made after June 6, 1984, and to demand loans outstanding after that date. Free file 2010 taxes U. Free file 2010 taxes S. Free file 2010 taxes Savings Bonds This section provides tax information on U. Free file 2010 taxes S. Free file 2010 taxes savings bonds. Free file 2010 taxes It explains how to report the interest income on these bonds and how to treat transfers of these bonds. Free file 2010 taxes U. Free file 2010 taxes S. Free file 2010 taxes savings bonds currently offered to individuals include Series EE bonds and Series I bonds. Free file 2010 taxes For other information on U. Free file 2010 taxes S. Free file 2010 taxes savings bonds, write to:  For Series HH/H: Bureau of the Fiscal Service Division of Customer Assistance P. Free file 2010 taxes O. Free file 2010 taxes Box 2186 Parkersburg, WV 26106-2186  For Series EE and I paper savings bonds: Bureau of the Fiscal Service Division of Customer Assistance P. Free file 2010 taxes O. Free file 2010 taxes Box 7012 Parkersburg, WV 26106-7012  For Series EE and I electronic bonds: Bureau of the Fiscal Service  Division of Customer Assistance P. Free file 2010 taxes O. Free file 2010 taxes Box 7015 Parkersburg, WV 26106-7015 Or, on the Internet, visit: www. Free file 2010 taxes treasurydirect. Free file 2010 taxes gov/indiv/indiv. Free file 2010 taxes htm. Free file 2010 taxes Accrual method taxpayers. Free file 2010 taxes   If you use an accrual method of accounting, you must report interest on U. Free file 2010 taxes S. Free file 2010 taxes savings bonds each year as it accrues. Free file 2010 taxes You cannot postpone reporting interest until you receive it or until the bonds mature. Free file 2010 taxes Cash method taxpayers. Free file 2010 taxes   If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U. Free file 2010 taxes S. Free file 2010 taxes savings bonds when you receive it. Free file 2010 taxes But see Reporting options for cash method taxpayers , later. Free file 2010 taxes Series HH bonds. Free file 2010 taxes   These bonds were issued at face value. Free file 2010 taxes Interest is paid twice a year by direct deposit to your bank account. Free file 2010 taxes If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it. Free file 2010 taxes   Series HH bonds were first offered in 1980 and last offered in August 2004. Free file 2010 taxes Before 1980, series H bonds were issued. Free file 2010 taxes Series H bonds are treated the same as series HH bonds. Free file 2010 taxes If you are a cash method taxpayer, you must report the interest when you receive it. Free file 2010 taxes   Series H bonds have a maturity period of 30 years. Free file 2010 taxes Series HH bonds mature in 20 years. Free file 2010 taxes The last series H bonds matured in 2009. Free file 2010 taxes The last series HH bonds will mature in 2024. Free file 2010 taxes Series EE and series I bonds. Free file 2010 taxes   Interest on these bonds is payable when you redeem the bonds. Free file 2010 taxes The difference between the purchase price and the redemption value is taxable interest. Free file 2010 taxes Series EE bonds. Free file 2010 taxes   Series EE bonds were first offered in January 1980 and have a maturity period of 30 years. Free file 2010 taxes Before July 1980, series E bonds were issued. Free file 2010 taxes The original 10-year maturity period of series E bonds has been extended to 40 years for bonds issued before December 1965 and 30 years for bonds issued after November 1965. Free file 2010 taxes Paper series EE and series E bonds are issued at a discount. Free file 2010 taxes The face value is payable to you at maturity. Free file 2010 taxes Electronic series EE bonds are issued at their face value. Free file 2010 taxes The face value plus accrued interest is payable to you at maturity. Free file 2010 taxes As of January 1, 2012, paper savings bonds were no longer sold at financial institutions. Free file 2010 taxes    Owners of paper series EE bonds can convert them to electronic bonds. Free file 2010 taxes These converted bonds do not retain the denomination listed on the paper certificate but are posted at their purchase price (with accrued interest). Free file 2010 taxes Series I bonds. Free file 2010 taxes   Series I bonds were first offered in 1998. Free file 2010 taxes These are inflation-indexed bonds issued at their face amount with a maturity period of 30 years. Free file 2010 taxes The face value plus all accrued interest is payable to you at maturity. Free file 2010 taxes Reporting options for cash method taxpayers. Free file 2010 taxes   If you use the cash method of reporting income, you can report the interest on series EE, series E, and series I bonds in either of the following ways. Free file 2010 taxes Method 1. Free file 2010 taxes Postpone reporting the interest until the earlier of the year you cash or dispose of the bonds or the year in which they mature. Free file 2010 taxes (However, see Savings bonds traded , later. Free file 2010 taxes )  Note. Free file 2010 taxes Series EE bonds issued in 1983 matured in 2013. Free file 2010 taxes If you have used method 1, you generally must report the interest on these bonds on your 2013 return. Free file 2010 taxes The last series E bonds were issued in 1980 and matured in 2010. Free file 2010 taxes If you used method 1, you generally should have reported the interest on these bonds on your 2010 return. Free file 2010 taxes Method 2. Free file 2010 taxes Choose to report the increase in redemption value as interest each year. Free file 2010 taxes  You must use the same method for all series EE, series E, and series I bonds you own. Free file 2010 taxes If you do not choose method 2 by reporting the increase in redemption value as interest each year, you must use method 1. Free file 2010 taxes If you plan to cash your bonds in the same year you will pay for higher educational expenses, you may want to use method 1 because you may be able to exclude the interest from your income. Free file 2010 taxes To learn how, see Education Savings Bond Program, later. Free file 2010 taxes Change from method 1. Free file 2010 taxes   If you want to change your method of reporting the interest from method 1 to method 2, you can do so without permission from the IRS. Free file 2010 taxes In the year of change, you must report all interest accrued to date and not previously reported for all your bonds. Free file 2010 taxes   Once you choose to report the interest each year, you must continue to do so for all series EE, series E, and series I bonds you own and for any you get later, unless you request permission to change, as explained next. Free file 2010 taxes Change from method 2. Free file 2010 taxes   To change from method 2 to method 1, you must request permission from the IRS. Free file 2010 taxes Permission for the change is automatically granted if you send the IRS a statement that meets all the following requirements. Free file 2010 taxes You have typed or printed the following number at the top: “131. Free file 2010 taxes ” It includes your name and social security number under “131. Free file 2010 taxes ” It includes the year of change (both the beginning and ending dates). Free file 2010 taxes It identifies the savings bonds for which you are requesting this change. Free file 2010 taxes It includes your agreement to: Report all interest on any bonds acquired during or after the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest; and Report all interest on the bonds acquired before the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, with the exception of the interest reported in prior tax years. Free file 2010 taxes   You must attach this statement to your tax return for the year of change, which you must file by the due date (including extensions). Free file 2010 taxes   You can have an automatic extension of 6 months from the due date of your return for the year of change (excluding extensions) to file the statement with an amended return. Free file 2010 taxes On the statement, type or print “Filed pursuant to section 301. Free file 2010 taxes 9100-2. Free file 2010 taxes ” To get this extension, you must have filed your original return for the year of the change by the due date (including extensions). Free file 2010 taxes    By the date you file the original statement with your return, you must also send a signed copy to the address below. Free file 2010 taxes    Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. Free file 2010 taxes O. Free file 2010 taxes Box 7604 Benjamin Franklin Station Washington, DC 20044   If you use a private delivery service, send the signed copy to the address below. Free file 2010 taxes Internal Revenue Service Attention: CC:IT&A  (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW Washington, DC 20224    Instead of filing this statement, you can request permission to change from method 2 to method 1 by filing Form 3115. Free file 2010 taxes In that case, follow the form instructions for an automatic change. Free file 2010 taxes No user fee is required. Free file 2010 taxes Co-owners. Free file 2010 taxes   If a U. Free file 2010 taxes S. Free file 2010 taxes savings bond is issued in the names of co-owners, such as you and your child or you and your spouse, interest on the bond is generally taxable to the co-owner who bought the bond. Free file 2010 taxes One co-owner's funds used. Free file 2010 taxes   If you used your funds to buy the bond, you must pay the tax on the interest. Free file 2010 taxes This is true even if you let the other co-owner redeem the bond and keep all the proceeds. Free file 2010 taxes Under these circumstances, the co-owner who redeemed the bond will receive a Form 1099-INT at the time of redemption and must provide you with another Form 1099-INT showing the amount of interest from the bond taxable to you. Free file 2010 taxes The co-owner who redeemed the bond is a “nominee. Free file 2010 taxes ” See Nominee distributions under How To Report Interest Income, later, for more information about how a person who is a nominee reports interest income belonging to another person. Free file 2010 taxes Both co-owners' funds used. Free file 2010 taxes   If you and the other co-owner each contribute part of the bond's purchase price, the interest is generally taxable to each of you, in proportion to the amount each of you paid. Free file 2010 taxes Community property. Free file 2010 taxes   If you and your spouse live in a community property state and hold bonds as community property, one-half of the interest is considered received by each of you. Free file 2010 taxes If you file separate returns, each of you generally must report one-half of the bond interest. Free file 2010 taxes For more information about community property, see Publication 555. Free file 2010 taxes Table 1-2. Free file 2010 taxes   These rules are also shown in Table 1-2. Free file 2010 taxes Child as only owner. Free file 2010 taxes   Interest on U. Free file 2010 taxes S. Free file 2010 taxes savings bonds bought for and registered only in the name of your child is income to your child, even if you paid for the bonds and are named as beneficiary. Free file 2010 taxes If the bonds are series EE, series E, or series I bonds, the interest on the bonds is income to your child in the earlier of the year the bonds are cashed or disposed of or the year the bonds mature, unless your child chooses to report the interest income each year. Free file 2010 taxes Choice to report interest each year. Free file 2010 taxes   The choice to report the accrued interest each year can be made either by your child or by you for your child. Free file 2010 taxes This choice is made by filing an income tax return that shows all the interest earned to date, and by stating on the return that your child chooses to report the interest each year. Free file 2010 taxes Either you or your child should keep a copy of this return. Free file 2010 taxes   Unless your child is otherwise required to file a tax return for any year after making this choice, your child does not have to file a return only to report the annual accrual of U. Free file 2010 taxes S. Free file 2010 taxes savings bond interest under this choice. Free file 2010 taxes However, see Tax on unearned income of certain children , earlier, under General Information. Free file 2010 taxes Neither you nor your child can change the way you report the interest unless you request permission from the IRS, as discussed earlier under Change from method 2 . Free file 2010 taxes Ownership transferred. Free file 2010 taxes   If you bought series E, series EE, or series I bonds entirely with your own funds and had them reissued in your co-owner's name or beneficiary's name alone, you must include in your gross income for the year of reissue all interest that you earned on these bonds and have not previously reported. Free file 2010 taxes But, if the bonds were reissued in your name alone, you do not have to report the interest accrued at that time. Free file 2010 taxes   This same rule applies when bonds (other than bonds held as community property) are transferred between spouses or incident to divorce. Free file 2010 taxes Example. Free file 2010 taxes You bought series EE bonds entirely with your own funds. Free file 2010 taxes You did not choose to report the accrued interest each year. Free file 2010 taxes Later, you transfer the bonds to your former spouse under a divorce agreement. Free file 2010 taxes You must include the deferred accrued interest, from the date of the original issue of the bonds to the date of transfer, in your income in the year of transfer. Free file 2010 taxes Your former spouse includes in income the interest on the bonds from the date of transfer to the date of redemption. Free file 2010 taxes Table 1-2. Free file 2010 taxes Who Pays the Tax on U. Free file 2010 taxes S. Free file 2010 taxes Savings Bond Interest IF . Free file 2010 taxes . Free file 2010 taxes . Free file 2010 taxes THEN the interest must be reported by . Free file 2010 taxes . Free file 2010 taxes . Free file 2010 taxes you buy a bond in your name and the name of another person as co-owners, using only your own funds you. Free file 2010 taxes you buy a bond in the name of another person, who is the sole owner of the bond the person for whom you bought the bond. Free file 2010 taxes you and another person buy a bond as co-owners, each contributing part of the purchase price both you and the other co-owner, in proportion to the amount each paid for the bond. Free file 2010 taxes you and your spouse, who live in a community property state, buy a bond that is community property you and your spouse. Free file 2010 taxes If you file separate returns, both you and your spouse generally report one-half of the interest. Free file 2010 taxes Purchased jointly. Free file 2010 taxes   If you and a co-owner each contributed funds to buy series E, series EE, or series I bonds jointly and later have the bonds reissued in the co-owner's name alone, you must include in your gross income for the year of reissue your share of all the interest earned on the bonds that you have not previously reported. Free file 2010 taxes The former co-owner does not have to include in gross income at the time of reissue his or her share of the interest earned that was not reported before the transfer. Free file 2010 taxes This interest, however, as well as all interest earned after the reissue, is income to the former co-owner. Free file 2010 taxes   This income-reporting rule also applies when the bonds are reissued in the name of your former co-owner and a new co-owner. Free file 2010 taxes But the new co-owner will report only his or her share of the interest earned after the transfer. Free file 2010 taxes   If bonds that you and a co-owner bought jointly are reissued to each of you separately in the same proportion as your contribution to the purchase price, neither you nor your co-owner has to report at that time the interest earned before the bonds were reissued. Free file 2010 taxes Example 1. Free file 2010 taxes You and your spouse each spent an equal amount to buy a $1,000 series EE savings bond. Free file 2010 taxes The bond was issued to you and your spouse as co-owners. Free file 2010 taxes You both postpone reporting interest on the bond. Free file 2010 taxes You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. Free file 2010 taxes At that time neither you nor your spouse has to report the interest earned to the date of reissue. Free file 2010 taxes Example 2. Free file 2010 taxes You bought a $1,000 series EE savings bond entirely with your own funds. Free file 2010 taxes The bond was issued to you and your spouse as co-owners. Free file 2010 taxes You both postponed reporting interest on the bond. Free file 2010 taxes You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. Free file 2010 taxes You must report half the interest earned to the date of reissue. Free file 2010 taxes Transfer to a trust. Free file 2010 taxes   If you own series E, series EE, or series I bonds and transfer them to a trust, giving up all rights of ownership, you must include in your income for that year the interest earned to the date of transfer if you have not already reported it. Free file 2010 taxes However, if you are considered the owner of the trust and if the increase in value both before and after the transfer continues to be taxable to you, you can continue to defer reporting the interest earned each year. Free file 2010 taxes You must include the total interest in your income in the year you cash or dispose of the bonds or the year the bonds finally mature, whichever is earlier. Free file 2010 taxes   The same rules apply to previously unreported interest on series EE or series E bonds if the transfer to a trust consisted of series HH or series H bonds you acquired in a trade for the series EE or series E bonds. Free file 2010 taxes See Savings bonds traded , later. Free file 2010 taxes Decedents. Free file 2010 taxes   The manner of reporting interest income on series E, series EE, or series I bonds, after the death of the owner (decedent), depends on the accounting and income-reporting methods previously used by the decedent. Free file 2010 taxes Decedent who reported interest each year. Free file 2010 taxes   If the bonds transferred because of death were owned by a person who used an accrual method, or who used the cash method and had chosen to report the interest each year, the interest earned in the year of death up to the date of death must be reported on that person's final return. Free file 2010 taxes The person who acquires the bonds includes in income only interest earned after the date of death. Free file 2010 taxes Decedent who postponed reporting interest. Free file 2010 taxes   If the transferred bonds were owned by a decedent who had used the cash method and had not chosen to report the interest each year, and who had bought the bonds entirely with his or her own funds, all interest earned before death must be reported in one of the following ways. Free file 2010 taxes The surviving spouse or personal representative (executor, administrator, etc. Free file 2010 taxes ) who files the final income tax return of the decedent can choose to include on that return all interest earned on the bonds before the decedent's death. Free file 2010 taxes The person who acquires the bonds then includes in income only interest earned after the date of death. Free file 2010 taxes If the choice in (1) is not made, the interest earned up to the date of death is income in respect of the decedent and should not be included in the decedent's final return. Free file 2010 taxes All interest earned both before and after the decedent's death (except any part reported by the estate on its income tax return) is income to the person who acquires the bonds. Free file 2010 taxes If that person uses the cash method and does not choose to report the interest each year, he or she can postpone reporting it until the year the bonds are cashed or disposed of or the year they mature, whichever is earlier. Free file 2010 taxes In the year that person reports the interest, he or she can claim a deduction for any federal estate tax paid on the part of the interest included in the decedent's estate. Free file 2010 taxes For more information on income in respect of a decedent, see Publication 559, Survivors, Executors, and Administrators. Free file 2010 taxes Example 1. Free file 2010 taxes Your uncle, a cash method taxpayer, died and left you a $1,000 series EE bond. Free file 2010 taxes He had bought the bond for $500 and had not chosen to report the interest each year. Free file 2010 taxes At the date of death, interest of $200 had accrued on the bond, and its value of $700 was included in your uncle's estate. Free file 2010 taxes Your uncle's executor chose not to include the $200 accrued interest in your uncle's final income tax return. Free file 2010 taxes The $200 is income in respect of the decedent. Free file 2010 taxes You are a cash method taxpayer and do not choose to report the interest each year as it is earned. Free file 2010 taxes If you cash the bond when it reaches maturity value of $1,000, you report $500 interest income—the difference between maturity value of $1,000 and the original cost of $500. Free file 2010 taxes For that year, you can deduct (as a miscellaneous itemized deduction not subject to the 2%-of-adjusted-gross-income limit) any federal estate tax paid because the $200 interest was included in your uncle's estate. Free file 2010 taxes Example 2. Free file 2010 taxes If, in Example 1 , the executor had chosen to include the $200 accrued interest in your uncle's final return, you would report only $300 as interest when you cashed the bond at maturity. Free file 2010 taxes $300 is the interest earned after your uncle's death. Free file 2010 taxes Example 3. Free file 2010 taxes If, in Example 1 , you make or have made the choice to report the increase in redemption value as interest each year, you include in gross income for the year you acquire the bond all of the unreported increase in value of all series E, series EE, and series I bonds you hold, including the $200 on the bond you inherited from your uncle. Free file 2010 taxes Example 4. Free file 2010 taxes When your aunt died, she owned series HH bonds that she had acquired in a trade for series EE bonds. Free file 2010 taxes You were the beneficiary of these bonds. Free file 2010 taxes Your aunt used the cash method and did not choose to report the interest on the series EE bonds each year as it accrued. Free file 2010 taxes Your aunt's executor chose not to include any interest earned before your aunt's death on her final return. Free file 2010 taxes The income in respect of the decedent is the sum of the unreported interest on the series EE bonds and the interest, if any, payable on the series HH bonds but not received as of the date of your aunt's death. Free file 2010 taxes You must report any interest received during the year as income on your return. Free file 2010 taxes The part of the interest payable but not received before your aunt's death is income in respect of the decedent and may qualify for the estate tax deduction. Free file 2010 taxes For information on when to report the interest on the series EE bonds traded, see Savings bonds traded , later. Free file 2010 taxes Savings bonds distributed from a retirement or profit-sharing plan. Free file 2010 taxes   If you acquire a U. Free file 2010 taxes S. Free file 2010 taxes savings bond in a taxable distribution from a retirement or profit-sharing plan, your income for the year of distribution includes the bond's redemption value (its cost plus the interest accrued before the distribution). Free file 2010 taxes When you redeem the bond (whether in the year of distribution or later), your interest income includes only the interest accrued after the bond was distributed. Free file 2010 taxes To figure the interest reported as a taxable distribution and your interest income when you redeem the bond, see Worksheet for savings bonds distributed from a retirement or profit-sharing plan under How To Report Interest Income, later. Free file 2010 taxes Savings bonds traded. Free file 2010 taxes   If you postponed reporting the interest on your series EE or series E bonds, you did not recognize taxable income when you traded the bonds for series HH or series H bonds, unless you received cash in the trade. Free file 2010 taxes (You cannot trade series I bonds for series HH bonds. Free file 2010 taxes After August 31, 2004, you cannot trade any other series of bonds for series HH bonds. Free file 2010 taxes ) Any cash you received is income up to the amount of the interest earned on the bonds traded. Free file 2010 taxes When your series HH or series H bonds mature, or if you dispose of them before maturity, you report as interest the difference between their redemption value and your cost. Free file 2010 taxes Your cost is the sum of the amount you paid for the traded series EE or series E bonds plus any amount you had to pay at the time of the trade. Free file 2010 taxes Example. Free file 2010 taxes You traded series EE bonds (on which you postponed reporting the interest) for $2,500 in series HH bonds and $223 in cash. Free file 2010 taxes You reported the $223 as taxable income on your tax return. Free file 2010 taxes At the time of the trade, the series EE bonds had accrued interest of $523 and a redemption value of $2,723. Free file 2010 taxes You hold the series HH bonds until maturity, when you receive $2,500. Free file 2010 taxes You must report $300 as interest income in the year of maturity. Free file 2010 taxes This is the difference between their redemption value, $2,500, and your cost, $2,200 (the amount you paid for the series EE bonds). Free file 2010 taxes (It is also the difference between the accrued interest of $523 on the series EE bonds and the $223 cash received on the trade. Free file 2010 taxes ) Choice to report interest in year of trade. Free file 2010 taxes   You could have chosen to treat all of the previously unreported accrued interest on series EE or series E bonds traded for series HH bonds as income in the year of the trade. Free file 2010 taxes If you made this choice, it is treated as a change from method 1. Free file 2010 taxes See Change from method 1 under Series EE and series I bonds, earlier. Free file 2010 taxes Form 1099-INT for U. Free file 2010 taxes S. Free file 2010 taxes savings bond interest. Free file 2010 taxes   When you cash a bond, the bank or other payer that redeems it must give you a Form 1099-INT if the interest part of the payment you receive is $10 or more. Free file 2010 taxes Box 3 of your Form 1099-INT should show the interest as the difference between the amount you received and the amount paid for the bond. Free file 2010 taxes However, your Form 1099-INT may show more interest than you have to include on your income tax return. Free file 2010 taxes For example, this may happen if any of the following are true. Free file 2010 taxes You chose to report the increase in the redemption value of the bond each year. Free file 2010 taxes The interest shown on your Form 1099-INT will not be reduced by amounts previously included in income. Free file 2010 taxes You received the bond from a decedent. Free file 2010 taxes The interest shown on your Form 1099-INT will not be reduced by any interest reported by the decedent before death, or on the decedent's final return, or by the estate on the estate's income tax return. Free file 2010 taxes Ownership of the bond was transferred. Free file 2010 taxes The interest shown on your Form 1099-INT will not be reduced by interest that accrued before the transfer. Free file 2010 taxes You were named as a co-owner, and the other co-owner contributed funds to buy the bond. Free file 2010 taxes The interest shown on your Form 1099-INT will not be reduced by the amount you received as nominee for the other co-owner. Free file 2010 taxes (See Co-owners , earlier in this section, for more information about the reporting requirements. Free file 2010 taxes ) You received the bond in a taxable distribution from a retirement or profit-sharing plan. Free file 2010 taxes The interest shown on your Form 1099-INT will not be reduced by the interest portion of the amount taxable as a distribution from the plan and not taxable as interest. Free file 2010 taxes (This amount is generally shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free file 2010 taxes , for the year of distribution. Free file 2010 taxes )   For more information on including the correct amount of interest on your return, see U. Free file 2010 taxes S. Free file 2010 taxes savings bond interest previously reported or Nominee distributions under How To Report Interest Income, later. Free file 2010 taxes    Interest on U. Free file 2010 taxes S. Free file 2010 taxes savings bonds is exempt from state and local taxes. Free file 2010 taxes The Form 1099-INT you receive will indicate the amount that is for U. Free file 2010 taxes S. Free file 2010 taxes savings bonds interest in box 3. Free file 2010 taxes Do not include this income on your state or local income tax return. Free file 2010 taxes Education Savings Bond Program You may be able to exclude from income all or part of the interest you receive on the redemption of qualified U. Free file 2010 taxes S. Free file 2010 taxes savings bonds during the year if you pay qualified higher educational expenses during the same year. Free file 2010 taxes This exclusion is known as the Education Savings Bond Program. Free file 2010 taxes You do not qualify for this exclusion if your filing status is married filing separately. Free file 2010 taxes Form 8815. Free file 2010 taxes   Use Form 8815 to figure your exclusion. Free file 2010 taxes Attach the form to your Form 1040 or Form 1040A. Free file 2010 taxes Qualified U. Free file 2010 taxes S. Free file 2010 taxes savings bonds. Free file 2010 taxes   A qualified U. Free file 2010 taxes S. Free file 2010 taxes savings bond is a series EE bond issued after 1989 or a series I bond. Free file 2010 taxes The bond must be issued either in your name (sole owner) or in your and your spouse's names (co-owners). Free file 2010 taxes You must be at least 24 years old before the bond's issue date. Free file 2010 taxes For example, a bond bought by a parent and issued in the name of his or her child under age 24 does not qualify for the exclusion by the parent or child. Free file 2010 taxes    The issue date of a bond may be earlier than the date the bond is purchased because the issue date assigned to a bond is the first day of the month in which it is purchased. Free file 2010 taxes Beneficiary. Free file 2010 taxes   You can designate any individual (including a child) as a beneficiary of the bond. Free file 2010 taxes Verification by IRS. Free file 2010 taxes   If you claim the exclusion, the IRS will check it by using bond redemption information from the Department of Treasury. Free file 2010 taxes Qualified expenses. Free file 2010 taxes   Qualified higher educational expenses are tuition and fees required for you, your spouse, or your dependent (for whom you claim an exemption) to attend an eligible educational institution. Free file 2010 taxes   Qualified expenses include any contribution you make to a qualified tuition program or to a Coverdell education savings account. Free file 2010 taxes For information about these programs, see Publication 970, Tax Benefits for Education. Free file 2010 taxes   Qualified expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Free file 2010 taxes Eligible educational institutions. Free file 2010 taxes   These institutions include most public, private, and nonprofit universities, colleges, and vocational schools that are accredited and eligible to participate in student aid programs run by the Department of Education. Free file 2010 taxes Reduction for certain benefits. Free file 2010 taxes   You must reduce your qualified higher educational expenses by all of the following tax-free benefits. Free file 2010 taxes Tax-free part of scholarships and fellowships. Free file 2010 taxes Expenses used to figure the tax-free portion of distributions from a Coverdell ESA. Free file 2010 taxes Expenses used to figure the tax-free portion of distributions from a qualified tuition program. Free file 2010 taxes Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits, Qualified tuition reductions, or Employer-provided educational assistance. Free file 2010 taxes Any expense used in figuring the American Opportunity and lifetime learning credits. Free file 2010 taxes For information about these benefits, see Publication 970. Free file 2010 taxes Amount excludable. Free file 2010 taxes   If the total proceeds (interest and principal) from the qualified U. Free file 2010 taxes S. Free file 2010 taxes savings bonds you redeem during the year are not more than your adjusted qualified higher educational expenses for the year, you may be able to exclude all of the interest. Free file 2010 taxes If the proceeds are more than the expenses, you may be able to exclude only part of the interest. Free file 2010 taxes   To determine the excludable amount, multiply the interest part of the proceeds by a fraction. Free file 2010 taxes The numer
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Free file 2010 taxes 32. Free file 2010 taxes   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Free file 2010 taxes Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Free file 2010 taxes  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Free file 2010 taxes Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Free file 2010 taxes Podría verse obligado a pagar los impuestos sobre la nómina. Free file 2010 taxes  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Free file 2010 taxes Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Free file 2010 taxes Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Free file 2010 taxes Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Free file 2010 taxes Cómo calcular el crédito. Free file 2010 taxes Cómo reclamar el crédito. Free file 2010 taxes Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Free file 2010 taxes Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Free file 2010 taxes El crédito puede ser hasta el 35% de sus gastos. Free file 2010 taxes Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Free file 2010 taxes Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Free file 2010 taxes Beneficios para el cuidado de dependientes. Free file 2010 taxes   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Free file 2010 taxes Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Free file 2010 taxes Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Free file 2010 taxes 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 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Free file 2010 taxes Vea más adelante Requisitos de la Persona Calificada . Free file 2010 taxes Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Free file 2010 taxes Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Free file 2010 taxes Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Free file 2010 taxes Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Free file 2010 taxes Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Free file 2010 taxes Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Free file 2010 taxes Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Free file 2010 taxes Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Free file 2010 taxes Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Free file 2010 taxes Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Free file 2010 taxes Vea Requisito de la Declaración Conjunta , más adelante. Free file 2010 taxes Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Free file 2010 taxes Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Free file 2010 taxes Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Free file 2010 taxes Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Free file 2010 taxes Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Free file 2010 taxes Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Free file 2010 taxes Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Free file 2010 taxes Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Free file 2010 taxes Definición de dependiente. Free file 2010 taxes   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Free file 2010 taxes Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Free file 2010 taxes Hijo calificado. Free file 2010 taxes   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Free file 2010 taxes Información adicional. Free file 2010 taxes   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Free file 2010 taxes Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Free file 2010 taxes   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Free file 2010 taxes También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Free file 2010 taxes Figura 32–A. Free file 2010 taxes ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Free file 2010 taxes   Se determina si una persona reúne o no los requisitos a diario. Free file 2010 taxes Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Free file 2010 taxes Vea también Límite annual bajo Límite de Dinero , más adelante. Free file 2010 taxes Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Free file 2010 taxes   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Free file 2010 taxes Número de identificación del contribuyente. Free file 2010 taxes   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Free file 2010 taxes Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Free file 2010 taxes Número de identificación de contribuyente individual para extranjeros. Free file 2010 taxes   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Free file 2010 taxes El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Free file 2010 taxes Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Free file 2010 taxes   El ITIN se utiliza solamente para propósitos tributarios. Free file 2010 taxes El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Free file 2010 taxes Número de identificación del contribuyente en proceso de adopción. Free file 2010 taxes   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Free file 2010 taxes Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Free file 2010 taxes S. Free file 2010 taxes Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Free file 2010 taxes Hijo de padres divorciados o separados o que viven aparte. Free file 2010 taxes   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Free file 2010 taxes   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Free file 2010 taxes Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Free file 2010 taxes Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Free file 2010 taxes   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Free file 2010 taxes Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Free file 2010 taxes Ingreso del trabajo. Free file 2010 taxes   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Free file 2010 taxes Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Free file 2010 taxes El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Free file 2010 taxes   Generalmente, sólo se incluye esa compensación que es tributable. Free file 2010 taxes Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Free file 2010 taxes Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Free file 2010 taxes (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Free file 2010 taxes Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Free file 2010 taxes Miembros de ciertas religiones opuestas al Seguro Social. Free file 2010 taxes   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Free file 2010 taxes Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Free file 2010 taxes Ingreso no derivado del trabajo. Free file 2010 taxes   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Free file 2010 taxes Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Free file 2010 taxes   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Free file 2010 taxes Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Free file 2010 taxes   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Free file 2010 taxes Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Free file 2010 taxes   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Free file 2010 taxes   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Free file 2010 taxes Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Free file 2010 taxes Estudiante a tiempo completo. Free file 2010 taxes   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Free file 2010 taxes Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Free file 2010 taxes Dichos meses no tienen que ser consecutivos. Free file 2010 taxes Escuela. Free file 2010 taxes   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Free file 2010 taxes No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Free file 2010 taxes Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Free file 2010 taxes Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Free file 2010 taxes Son para el cuidado de una persona calificada. Free file 2010 taxes Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Free file 2010 taxes Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Free file 2010 taxes A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Free file 2010 taxes Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Free file 2010 taxes Su empleo puede ser a tiempo completo o a tiempo parcial. Free file 2010 taxes También se le considera empleado si está buscando trabajo activamente. Free file 2010 taxes Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Free file 2010 taxes Vea Requisito del Ingreso del Trabajo , anteriormente. Free file 2010 taxes Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Free file 2010 taxes Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Free file 2010 taxes Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Free file 2010 taxes Ejemplo 1. Free file 2010 taxes El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Free file 2010 taxes Ejemplo 2. Free file 2010 taxes Usted trabaja durante el día. Free file 2010 taxes Su cónyuge trabaja por la noche y duerme por el día. Free file 2010 taxes Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Free file 2010 taxes Estos gastos se consideran gastos de trabajo. Free file 2010 taxes Trabajo voluntario. Free file 2010 taxes    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Free file 2010 taxes Trabajo parte del año. Free file 2010 taxes   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Free file 2010 taxes Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Free file 2010 taxes Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Free file 2010 taxes Ausencia temporal del trabajo. Free file 2010 taxes   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Free file 2010 taxes En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Free file 2010 taxes   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Free file 2010 taxes Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Free file 2010 taxes Ejemplo. Free file 2010 taxes Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Free file 2010 taxes Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Free file 2010 taxes Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Free file 2010 taxes La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Free file 2010 taxes Trabajo a tiempo parcial. Free file 2010 taxes   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Free file 2010 taxes No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Free file 2010 taxes Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Free file 2010 taxes Ejemplo 1. Free file 2010 taxes Trabaja 3 días a la semana. Free file 2010 taxes Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Free file 2010 taxes El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Free file 2010 taxes A su hijo le cuidan en el centro 5 días a la semana. Free file 2010 taxes Los gastos relacionados con el trabajo se limitan a $150 a la semana. Free file 2010 taxes Ejemplo 2. Free file 2010 taxes Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Free file 2010 taxes El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Free file 2010 taxes Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Free file 2010 taxes No se le requiere escoger la manera más barata de proveer dichos cuidados. Free file 2010 taxes El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Free file 2010 taxes Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Free file 2010 taxes Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Free file 2010 taxes Vea Servicios domésticos , más adelante. Free file 2010 taxes Gastos que no son por cuidados. Free file 2010 taxes   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Free file 2010 taxes Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Free file 2010 taxes   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Free file 2010 taxes Educación. Free file 2010 taxes   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Free file 2010 taxes Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Free file 2010 taxes No use estos gastos para calcular el crédito. Free file 2010 taxes   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Free file 2010 taxes   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Free file 2010 taxes Ejemplo 1. Free file 2010 taxes Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Free file 2010 taxes El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Free file 2010 taxes Puede incluir el costo total cuando calcule el crédito. Free file 2010 taxes Ejemplo 2. Free file 2010 taxes Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Free file 2010 taxes Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Free file 2010 taxes Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Free file 2010 taxes No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Free file 2010 taxes Cuidado fuera de su domicilio. Free file 2010 taxes   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Free file 2010 taxes Centro de cuidado para dependientes. Free file 2010 taxes   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Free file 2010 taxes   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Free file 2010 taxes Campamento. Free file 2010 taxes   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Free file 2010 taxes El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Free file 2010 taxes Transporte. Free file 2010 taxes   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Free file 2010 taxes Esto incluye transporte en autobús, metro, taxi o auto privado. Free file 2010 taxes Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Free file 2010 taxes Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Free file 2010 taxes Cargos y depósitos. Free file 2010 taxes   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Free file 2010 taxes Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Free file 2010 taxes Ejemplo 1. Free file 2010 taxes Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Free file 2010 taxes El cargo que usted pagó se considera un gasto relacionado con el trabajo. Free file 2010 taxes Ejemplo 2. Free file 2010 taxes Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Free file 2010 taxes Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Free file 2010 taxes El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Free file 2010 taxes Servicios domésticos. Free file 2010 taxes   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Free file 2010 taxes   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Free file 2010 taxes Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Free file 2010 taxes Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Free file 2010 taxes Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Free file 2010 taxes   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Free file 2010 taxes Impuestos pagados sobre el salario. Free file 2010 taxes   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Free file 2010 taxes Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Free file 2010 taxes Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Free file 2010 taxes Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Free file 2010 taxes Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Free file 2010 taxes Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Free file 2010 taxes Si está legalmente separado. Free file 2010 taxes   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Free file 2010 taxes Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Free file 2010 taxes Casados que viven aparte. Free file 2010 taxes   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Free file 2010 taxes Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Free file 2010 taxes Usted paga más de la mitad del costo de mantener su hogar durante el año. Free file 2010 taxes Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Free file 2010 taxes Gastos de mantenimiento de la vivienda. Free file 2010 taxes   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Free file 2010 taxes   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Free file 2010 taxes   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Free file 2010 taxes Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Free file 2010 taxes Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Free file 2010 taxes Fallecimiento del cónyuge. Free file 2010 taxes   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Free file 2010 taxes Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Free file 2010 taxes Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Free file 2010 taxes Use la Parte I del Formulario 2441 para mostrar la información. Free file 2010 taxes Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Free file 2010 taxes Información que se necesita. Free file 2010 taxes   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Free file 2010 taxes   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Free file 2010 taxes Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Free file 2010 taxes   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Free file 2010 taxes En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Free file 2010 taxes   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Free file 2010 taxes Cómo obtener la información. Free file 2010 taxes   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Free file 2010 taxes Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Free file 2010 taxes    Debería mantener esta información como documentación de su historial tributario. Free file 2010 taxes No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Free file 2010 taxes Debida diligencia. Free file 2010 taxes   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Free file 2010 taxes Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Free file 2010 taxes   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Free file 2010 taxes Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Free file 2010 taxes Negativa del proveedor a dar información. Free file 2010 taxes   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Free file 2010 taxes Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Free file 2010 taxes Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Free file 2010 taxes Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Free file 2010 taxes Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Free file 2010 taxes Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Free file 2010 taxes   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Free file 2010 taxes UU. Free file 2010 taxes (por ejemplo, un número de Seguro Social o número de identificación del empleador). Free file 2010 taxes De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Free file 2010 taxes Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Free file 2010 taxes Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Free file 2010 taxes El porcentaje se basa en su ingreso bruto ajustado. Free file 2010 taxes Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Free file 2010 taxes Gastos pagados por adelantado en un año anterior. Free file 2010 taxes   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Free file 2010 taxes Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Free file 2010 taxes Gastos no pagados hasta el año siguiente. Free file 2010 taxes   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Free file 2010 taxes Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Free file 2010 taxes Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Free file 2010 taxes    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Free file 2010 taxes Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Free file 2010 taxes Gastos reembolsados. Free file 2010 taxes   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Free file 2010 taxes Ejemplo. Free file 2010 taxes Usted pagó $3,000 en gastos relacionados con el trabajo. Free file 2010 taxes Una agencia estatal de servicios sociales le reembolsa $2,000. Free file 2010 taxes Puede usar sólamente $1,000 para calcular el crédito. Free file 2010 taxes Gastos médicos. Free file 2010 taxes   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Free file 2010 taxes Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Free file 2010 taxes   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Free file 2010 taxes Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Free file 2010 taxes    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Free file 2010 taxes Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Free file 2010 taxes Vea más adelante Reducción del Límite de Dinero . Free file 2010 taxes No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Free file 2010 taxes Beneficios para el cuidado de dependientes. Free file 2010 taxes   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Free file 2010 taxes Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Free file 2010 taxes Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Free file 2010 taxes Vea Informe del empleado , más adelante. Free file 2010 taxes Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Free file 2010 taxes Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Free file 2010 taxes Exclusión o deducción. Free file 2010 taxes   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Free file 2010 taxes Su empleador le puede decir si su plan de beneficios reúne los requisitos. Free file 2010 taxes Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Free file 2010 taxes No puede usar el Formulario 1040EZ. Free file 2010 taxes   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Free file 2010 taxes Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Free file 2010 taxes Para declarar la deducción, tiene que usar el Formulario 2441. Free file 2010 taxes   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Free file 2010 taxes La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Free file 2010 taxes Vea Límite del Ingreso del Trabajo, más adelante. Free file 2010 taxes    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Free file 2010 taxes Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Free file 2010 taxes Informe del empleado. Free file 2010 taxes   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Free file 2010 taxes Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Free file 2010 taxes Efecto de la exclusión sobre el crédito. Free file 2010 taxes   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Free file 2010 taxes Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Free file 2010 taxes El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Free file 2010 taxes En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Free file 2010 taxes Cónyuge separado. Free file 2010 taxes   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Free file 2010 taxes Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Free file 2010 taxes Cónyuge sobreviviente. Free file 2010 taxes   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Free file 2010 taxes Leyes de los bienes gananciales. Free file 2010 taxes   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Free file 2010 taxes Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Free file 2010 taxes   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Free file 2010 taxes Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Free file 2010 taxes Si su cónyuge trabaja. Free file 2010 taxes   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Free file 2010 taxes Si su cónyuge reúne los requisitos por una parte de un mes. Free file 2010 taxes    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Free file 2010 taxes Usted es estudiante o no puede cuidar de sí mismo. Free file 2010 taxes   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Free file 2010 taxes Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Free file 2010 taxes Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Free file 2010 taxes Si ambos cónyuges reúnen los requisitos. Free file 2010 taxes   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Free file 2010 taxes Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Free file 2010 taxes El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Free file 2010 taxes Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Free file 2010 taxes No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Free file 2010 taxes Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Free file 2010 taxes Límite anual. Free file 2010 taxes   El límite de dinero es un límite anual. Free file 2010 taxes La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Free file 2010 taxes Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Free file 2010 taxes Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Free file 2010 taxes Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Free file 2010 taxes La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Free file 2010 taxes Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Free file 2010 taxes Ejemplo 1. Free file 2010 taxes Jorge es viudo, tiene un hijo y gana $24,000 al año. Free file 2010 taxes Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Free file 2010 taxes Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Free file 2010 taxes Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Free file 2010 taxes Estos $1,000 se excluyen de los ingresos de Jorge. Free file 2010 taxes Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Free file 2010 taxes Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Free file 2010 taxes Ronaldo está casado y tanto él como su esposa trabajan. Free file 2010 taxes Cada uno tiene ingreso del trabajo superior a $6,000. Free file 2010 taxes Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Free file 2010 taxes Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Free file 2010 taxes Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Free file 2010 taxes El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Free file 2010 taxes Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Free file 2010 taxes Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Free file 2010 taxes Esto se debe a la reducción de su límite de dinero, explicada a continuación. Free file 2010 taxes   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Free file 2010 taxes Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Free file 2010 taxes La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $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 hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Free file 2010 taxes No puede reclamar el crédito en el Formulario 1040EZ. Free file 2010 taxes Formulario 1040 ó 1040A. Free file 2010 taxes   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Free file 2010 taxes Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Free file 2010 taxes Límite de crédito. Free file 2010 taxes   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Free file 2010 taxes Para más información vea las Instrucciones del Formulario 2441. Free file 2010 taxes Crédito tributario no reembolsable. Free file 2010 taxes   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Free file 2010 taxes Mantenimiento de documentación. Free file 2010 taxes Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Free file 2010 taxes Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Free file 2010 taxes Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Free file 2010 taxes Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Free file 2010 taxes Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Free file 2010 taxes Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Free file 2010 taxes Las personas que trabajan por cuenta propia no son empleados domésticos. Free file 2010 taxes Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Free file 2010 taxes Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Free file 2010 taxes Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Free file 2010 taxes Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Free file 2010 taxes Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Free file 2010 taxes Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Free file 2010 taxes Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Free file 2010 taxes El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Free file 2010 taxes El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Free file 2010 taxes Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Free file 2010 taxes Impuestos estatales sobre la nómina. Free file 2010 taxes   Es posible que también tenga que pagar el impuesto estatal de desempleo. Free file 2010 taxes Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Free file 2010 taxes También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Free file 2010 taxes Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Free file 2010 taxes S. Free file 2010 taxes Department of Labor (Departamento del Trabajo). Free file 2010 taxes Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Free file 2010 taxes Prev  Up  Next   Home   More Online Publications