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Free Tax Filing For 2013

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Free Tax Filing For 2013

Free tax filing for 2013 32. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013  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 tax filing for 2013 Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Free tax filing for 2013 Podría verse obligado a pagar los impuestos sobre la nómina. Free tax filing for 2013  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 tax filing for 2013 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 tax filing for 2013 Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Free tax filing for 2013 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 tax filing for 2013 Cómo calcular el crédito. Free tax filing for 2013 Cómo reclamar el crédito. Free tax filing for 2013 Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Free tax filing for 2013 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 tax filing for 2013 El crédito puede ser hasta el 35% de sus gastos. Free tax filing for 2013 Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Free tax filing for 2013 Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Free tax filing for 2013 Beneficios para el cuidado de dependientes. Free tax filing for 2013   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 tax filing for 2013 Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Free tax filing for 2013 Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Free tax filing for 2013 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 tax filing for 2013 Vea más adelante Requisitos de la Persona Calificada . Free tax filing for 2013 Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Free tax filing for 2013 Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Free tax filing for 2013 Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Free tax filing for 2013 Vea Requisito de la Declaración Conjunta , más adelante. Free tax filing for 2013 Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Free tax filing for 2013 Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Free tax filing for 2013 Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Definición de dependiente. Free tax filing for 2013   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Free tax filing for 2013 Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Free tax filing for 2013 Hijo calificado. Free tax filing for 2013   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Free tax filing for 2013 Información adicional. Free tax filing for 2013   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Free tax filing for 2013 Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Figura 32–A. Free tax filing for 2013 ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Free tax filing for 2013   Se determina si una persona reúne o no los requisitos a diario. Free tax filing for 2013 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 tax filing for 2013 Vea también Límite annual bajo Límite de Dinero , más adelante. Free tax filing for 2013 Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Free tax filing for 2013   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 tax filing for 2013 Número de identificación del contribuyente. Free tax filing for 2013   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 tax filing for 2013 Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Free tax filing for 2013 Número de identificación de contribuyente individual para extranjeros. Free tax filing for 2013   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 tax filing for 2013 El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Free tax filing for 2013 Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Free tax filing for 2013   El ITIN se utiliza solamente para propósitos tributarios. Free tax filing for 2013 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 tax filing for 2013 Número de identificación del contribuyente en proceso de adopción. Free tax filing for 2013   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 tax filing for 2013 Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Free tax filing for 2013 S. Free tax filing for 2013 Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Free tax filing for 2013 Hijo de padres divorciados o separados o que viven aparte. Free tax filing for 2013   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 tax filing for 2013   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Free tax filing for 2013 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 tax filing for 2013 Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Ingreso del trabajo. Free tax filing for 2013   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 tax filing for 2013 Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Free tax filing for 2013 El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Free tax filing for 2013   Generalmente, sólo se incluye esa compensación que es tributable. Free tax filing for 2013 Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Free tax filing for 2013 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 tax filing for 2013 (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Free tax filing for 2013 Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Free tax filing for 2013 Miembros de ciertas religiones opuestas al Seguro Social. Free tax filing for 2013   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 tax filing for 2013 Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Free tax filing for 2013 Ingreso no derivado del trabajo. Free tax filing for 2013   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 tax filing for 2013 Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Free tax filing for 2013   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 tax filing for 2013 Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Free tax filing for 2013   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Free tax filing for 2013 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 tax filing for 2013   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 tax filing for 2013   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Free tax filing for 2013 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 tax filing for 2013 Estudiante a tiempo completo. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Dichos meses no tienen que ser consecutivos. Free tax filing for 2013 Escuela. Free tax filing for 2013   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Free tax filing for 2013 No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Son para el cuidado de una persona calificada. Free tax filing for 2013 Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Free tax filing for 2013 Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Free tax filing for 2013 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 tax filing for 2013 Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Free tax filing for 2013 Su empleo puede ser a tiempo completo o a tiempo parcial. Free tax filing for 2013 También se le considera empleado si está buscando trabajo activamente. Free tax filing for 2013 Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Free tax filing for 2013 Vea Requisito del Ingreso del Trabajo , anteriormente. Free tax filing for 2013 Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Free tax filing for 2013 Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Free tax filing for 2013 Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Free tax filing for 2013 Ejemplo 1. Free tax filing for 2013 El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Free tax filing for 2013 Ejemplo 2. Free tax filing for 2013 Usted trabaja durante el día. Free tax filing for 2013 Su cónyuge trabaja por la noche y duerme por el día. Free tax filing for 2013 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 tax filing for 2013 Estos gastos se consideran gastos de trabajo. Free tax filing for 2013 Trabajo voluntario. Free tax filing for 2013    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Free tax filing for 2013 Trabajo parte del año. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Ausencia temporal del trabajo. Free tax filing for 2013   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 tax filing for 2013 En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Free tax filing for 2013   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Free tax filing for 2013 Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Free tax filing for 2013 Ejemplo. Free tax filing for 2013 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 tax filing for 2013 Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Free tax filing for 2013 Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Free tax filing for 2013 La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Free tax filing for 2013 Trabajo a tiempo parcial. Free tax filing for 2013   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Free tax filing for 2013 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 tax filing for 2013 Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Free tax filing for 2013 Ejemplo 1. Free tax filing for 2013 Trabaja 3 días a la semana. Free tax filing for 2013 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 tax filing for 2013 El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Free tax filing for 2013 A su hijo le cuidan en el centro 5 días a la semana. Free tax filing for 2013 Los gastos relacionados con el trabajo se limitan a $150 a la semana. Free tax filing for 2013 Ejemplo 2. Free tax filing for 2013 Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Free tax filing for 2013 El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Free tax filing for 2013 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 tax filing for 2013 No se le requiere escoger la manera más barata de proveer dichos cuidados. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Free tax filing for 2013 Vea Servicios domésticos , más adelante. Free tax filing for 2013 Gastos que no son por cuidados. Free tax filing for 2013   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Free tax filing for 2013 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 tax filing for 2013   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Free tax filing for 2013 Educación. Free tax filing for 2013   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 tax filing for 2013 Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Free tax filing for 2013 No use estos gastos para calcular el crédito. Free tax filing for 2013   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 tax filing for 2013   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Free tax filing for 2013 Ejemplo 1. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Puede incluir el costo total cuando calcule el crédito. Free tax filing for 2013 Ejemplo 2. Free tax filing for 2013 Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Free tax filing for 2013 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 tax filing for 2013 Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Free tax filing for 2013 No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Free tax filing for 2013 Cuidado fuera de su domicilio. Free tax filing for 2013   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 tax filing for 2013 Centro de cuidado para dependientes. Free tax filing for 2013   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 tax filing for 2013   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 tax filing for 2013 Campamento. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Transporte. Free tax filing for 2013   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 tax filing for 2013 Esto incluye transporte en autobús, metro, taxi o auto privado. Free tax filing for 2013 Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Free tax filing for 2013 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 tax filing for 2013 Cargos y depósitos. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Ejemplo 1. Free tax filing for 2013 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 tax filing for 2013 El cargo que usted pagó se considera un gasto relacionado con el trabajo. Free tax filing for 2013 Ejemplo 2. Free tax filing for 2013 Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Free tax filing for 2013 Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Free tax filing for 2013 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 tax filing for 2013 Servicios domésticos. Free tax filing for 2013   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 tax filing for 2013   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 tax filing for 2013 Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Free tax filing for 2013 Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Free tax filing for 2013 Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Free tax filing for 2013   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Free tax filing for 2013 Impuestos pagados sobre el salario. Free tax filing for 2013   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Free tax filing for 2013 Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Free tax filing for 2013 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 tax filing for 2013 Si está legalmente separado. Free tax filing for 2013   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 tax filing for 2013 Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Free tax filing for 2013 Casados que viven aparte. Free tax filing for 2013   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Free tax filing for 2013 Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Free tax filing for 2013 Usted paga más de la mitad del costo de mantener su hogar durante el año. Free tax filing for 2013 Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Free tax filing for 2013 Gastos de mantenimiento de la vivienda. Free tax filing for 2013   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 tax filing for 2013   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Free tax filing for 2013   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Free tax filing for 2013 Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Free tax filing for 2013 Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Free tax filing for 2013 Fallecimiento del cónyuge. Free tax filing for 2013   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 tax filing for 2013 Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Free tax filing for 2013 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 tax filing for 2013 Use la Parte I del Formulario 2441 para mostrar la información. Free tax filing for 2013 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 tax filing for 2013 Información que se necesita. Free tax filing for 2013   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Free tax filing for 2013   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 tax filing for 2013 Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Free tax filing for 2013   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 tax filing for 2013 En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Free tax filing for 2013   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 tax filing for 2013 Cómo obtener la información. Free tax filing for 2013   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Free tax filing for 2013 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 tax filing for 2013    Debería mantener esta información como documentación de su historial tributario. Free tax filing for 2013 No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Free tax filing for 2013 Debida diligencia. Free tax filing for 2013   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 tax filing for 2013 Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Free tax filing for 2013   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Free tax filing for 2013 Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Free tax filing for 2013 Negativa del proveedor a dar información. Free tax filing for 2013   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 tax filing for 2013 Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Free tax filing for 2013 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 tax filing for 2013 Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Free tax filing for 2013 Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Free tax filing for 2013 Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Free tax filing for 2013   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 tax filing for 2013 UU. Free tax filing for 2013 (por ejemplo, un número de Seguro Social o número de identificación del empleador). Free tax filing for 2013 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 tax filing for 2013 Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Free tax filing for 2013 Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Free tax filing for 2013 El porcentaje se basa en su ingreso bruto ajustado. Free tax filing for 2013 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 tax filing for 2013 Gastos pagados por adelantado en un año anterior. Free tax filing for 2013   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 tax filing for 2013 Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Free tax filing for 2013 Gastos no pagados hasta el año siguiente. Free tax filing for 2013   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 tax filing for 2013 Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Free tax filing for 2013 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 tax filing for 2013    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 tax filing for 2013 Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Free tax filing for 2013 Gastos reembolsados. Free tax filing for 2013   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 tax filing for 2013 Ejemplo. Free tax filing for 2013 Usted pagó $3,000 en gastos relacionados con el trabajo. Free tax filing for 2013 Una agencia estatal de servicios sociales le reembolsa $2,000. Free tax filing for 2013 Puede usar sólamente $1,000 para calcular el crédito. Free tax filing for 2013 Gastos médicos. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013    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 tax filing for 2013 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 tax filing for 2013 Vea más adelante Reducción del Límite de Dinero . Free tax filing for 2013 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 tax filing for 2013 Beneficios para el cuidado de dependientes. Free tax filing for 2013   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 tax filing for 2013 Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Free tax filing for 2013 Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Free tax filing for 2013 Vea Informe del empleado , más adelante. Free tax filing for 2013 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 tax filing for 2013 Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Free tax filing for 2013 Exclusión o deducción. Free tax filing for 2013   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 tax filing for 2013 Su empleador le puede decir si su plan de beneficios reúne los requisitos. Free tax filing for 2013 Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Free tax filing for 2013 No puede usar el Formulario 1040EZ. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Para declarar la deducción, tiene que usar el Formulario 2441. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Vea Límite del Ingreso del Trabajo, más adelante. Free tax filing for 2013    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 tax filing for 2013 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 tax filing for 2013 Informe del empleado. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 Efecto de la exclusión sobre el crédito. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Free tax filing for 2013 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 tax filing for 2013 Cónyuge separado. Free tax filing for 2013   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 tax filing for 2013 Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Free tax filing for 2013 Cónyuge sobreviviente. Free tax filing for 2013   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 tax filing for 2013 Leyes de los bienes gananciales. Free tax filing for 2013   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Free tax filing for 2013 Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Free tax filing for 2013   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Free tax filing for 2013 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 tax filing for 2013 Si su cónyuge trabaja. Free tax filing for 2013   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 tax filing for 2013 Si su cónyuge reúne los requisitos por una parte de un mes. Free tax filing for 2013    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 tax filing for 2013 Usted es estudiante o no puede cuidar de sí mismo. Free tax filing for 2013   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Si ambos cónyuges reúnen los requisitos. Free tax filing for 2013   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 tax filing for 2013 Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Free tax filing for 2013 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 tax filing for 2013 Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Free tax filing for 2013 No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Free tax filing for 2013 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 tax filing for 2013 Límite anual. Free tax filing for 2013   El límite de dinero es un límite anual. Free tax filing for 2013 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 tax filing for 2013 Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Free tax filing for 2013 Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Free tax filing for 2013 Ejemplo 1. Free tax filing for 2013 Jorge es viudo, tiene un hijo y gana $24,000 al año. Free tax filing for 2013 Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Free tax filing for 2013 Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Free tax filing for 2013 Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Free tax filing for 2013 Estos $1,000 se excluyen de los ingresos de Jorge. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Ronaldo está casado y tanto él como su esposa trabajan. Free tax filing for 2013 Cada uno tiene ingreso del trabajo superior a $6,000. Free tax filing for 2013 Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Free tax filing for 2013 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 tax filing for 2013 Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Esto se debe a la reducción de su límite de dinero, explicada a continuación. Free tax filing for 2013   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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 No puede reclamar el crédito en el Formulario 1040EZ. Free tax filing for 2013 Formulario 1040 ó 1040A. Free tax filing for 2013   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Free tax filing for 2013 Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Free tax filing for 2013 Límite de crédito. Free tax filing for 2013   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Free tax filing for 2013 Para más información vea las Instrucciones del Formulario 2441. Free tax filing for 2013 Crédito tributario no reembolsable. Free tax filing for 2013   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Free tax filing for 2013 Mantenimiento de documentación. Free tax filing for 2013 Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Las personas que trabajan por cuenta propia no son empleados domésticos. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Free tax filing for 2013 Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Free tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 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 tax filing for 2013 Impuestos estatales sobre la nómina. Free tax filing for 2013   Es posible que también tenga que pagar el impuesto estatal de desempleo. Free tax filing for 2013 Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Free tax filing for 2013 También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Free tax filing for 2013 Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Free tax filing for 2013 S. Free tax filing for 2013 Department of Labor (Departamento del Trabajo). Free tax filing for 2013 Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Free tax filing for 2013 Prev  Up  Next   Home   More Online Publications
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Centro Informativo para Agricultores

 

 

English

Declarar ingresos y gastos de granjas y fincas
Para educar a contribuyentes acerca de sus obligaciones de presentación, este informe destaca fuentes de ingresos y gastos deducibles de granjeros.

¿Contratista independiente (trabajador por cuenta propia) o empleado?
Es crítico que usted, el empleador, determine correctamente si los individuos que le proporcionan servicios son empleados o contratistas independientes.

Impuesto sobre el uso de las carreteras y combustible - Consejos tributarios relacionados con la agricultura
Usted podría reunir los requisitos para reclamar un crédito o un reembolso de impuestos indirectos (excise tax) sobre combustible utilizado en una granja con propósitos agrícolas.
 

Tema Tributario 416, Ingreso Agropecuario y de Pesca
Ingresos y gastos de actividades agropecuarias se informan en el Anexo F del Formulario 1040.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Trabajadores Agrícolas Extranjeros 

Los trabajadores agrícolas extranjeros, admitidos temporalmente en los Estados Unidos con un visado H-2A, están exentos de los impuestos estadounidenses de Seguro Social y Medicare, sobre la paga que reciban por servicios realizados en conexión con el visado H-2A. Es así, si son extranjeros residentes o extranjeros no residentes. 

 

Recursos adicionales en inglés

 

Agriculture Tax Center (Centro Tributario Agrícola)
En esta página podrá leer consejos tributarios útiles. Además encontrará información sobre muchos temas incluyendo: pagos de seguro agrícola, pagos tributables, ingreso de su granja y muchos más.

Page Last Reviewed or Updated: 29-Nov-2013

The Free Tax Filing For 2013

Free tax filing for 2013 1. Free tax filing for 2013   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Free tax filing for 2013 Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Free tax filing for 2013   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free tax filing for 2013 See Publication 501 for more information. Free tax filing for 2013 Additional Medicare Tax. Free tax filing for 2013  Beginning in 2013, a 0. Free tax filing for 2013 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free tax filing for 2013 For more information, see the Instructions for Form 1040, line 60, and Form 8959. Free tax filing for 2013 Net Investment Income Tax. Free tax filing for 2013  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free tax filing for 2013 NIIT is a 3. Free tax filing for 2013 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free tax filing for 2013 For more information, see the Instructions for Form 1040, line 60, and Form 8960. Free tax filing for 2013 Refundable credit for prior year minimum tax. Free tax filing for 2013  The refundable portion of the credit for prior year minimum tax is no longer available. Free tax filing for 2013 Who must file. Free tax filing for 2013  Generally, the amount of income you can receive before you must file a return has been increased. Free tax filing for 2013 See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Free tax filing for 2013 Reminders File online. Free tax filing for 2013  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Free tax filing for 2013 Create your own personal identification number (PIN) and file a completely paperless tax return. Free tax filing for 2013 For more information, see Does My Return Have To Be on Paper , later. Free tax filing for 2013 Change of address. Free tax filing for 2013  If you change your address, you should notify the IRS. Free tax filing for 2013 You can use Form 8822 to notify the IRS of the change. Free tax filing for 2013 See Change of Address , later, under What Happens After I File. Free tax filing for 2013 Enter your social security number. Free tax filing for 2013  You must enter your social security number (SSN) in the spaces provided on your tax return. Free tax filing for 2013 If you file a joint return, enter the SSNs in the same order as the names. Free tax filing for 2013 Direct deposit of refund. Free tax filing for 2013  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Free tax filing for 2013 See Direct Deposit under Refunds, later. Free tax filing for 2013 If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Free tax filing for 2013 Pay online or by phone. Free tax filing for 2013  If you owe additional tax, you may be able to pay online or by phone. Free tax filing for 2013 See How To Pay , later. Free tax filing for 2013 Installment agreement. Free tax filing for 2013  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Free tax filing for 2013 See Installment Agreement , later, under Amount You Owe. Free tax filing for 2013 You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Free tax filing for 2013 Automatic 6-month extension. Free tax filing for 2013  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Free tax filing for 2013 S. Free tax filing for 2013 Individual Income Tax Return. Free tax filing for 2013 See Automatic Extension , later. Free tax filing for 2013 Service in combat zone. Free tax filing for 2013  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Free tax filing for 2013 See Individuals Serving in Combat Zone , later, under When Do I Have To File. Free tax filing for 2013 Adoption taxpayer identification number. Free tax filing for 2013  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Free tax filing for 2013 For more information, see Social Security Number (SSN) , later. Free tax filing for 2013 Taxpayer identification number for aliens. Free tax filing for 2013  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Free tax filing for 2013 For more information, see Social Security Number (SSN) , later. Free tax filing for 2013 Frivolous tax submissions. Free tax filing for 2013  The IRS has published a list of positions that are identified as frivolous. Free tax filing for 2013 The penalty for filing a frivolous tax return is $5,000. Free tax filing for 2013 Also, the $5,000 penalty will apply to other specified frivolous submissions. Free tax filing for 2013 For more information, see Civil Penalties , later. Free tax filing for 2013 Introduction This chapter discusses the following topics. Free tax filing for 2013 Whether you have to file a return. Free tax filing for 2013 Which form to use. Free tax filing for 2013 How to file electronically. Free tax filing for 2013 When, how, and where to file your return. Free tax filing for 2013 What happens if you pay too little or too much tax. Free tax filing for 2013 What records you should keep and how long you should keep them. Free tax filing for 2013 How you can change a return you have already filed. Free tax filing for 2013 Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Free tax filing for 2013 Individuals in general. Free tax filing for 2013 (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Free tax filing for 2013 S. Free tax filing for 2013 citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Free tax filing for 2013 S. Free tax filing for 2013 possessions. Free tax filing for 2013 ) Dependents. Free tax filing for 2013 Certain children under age 19 or full-time students. Free tax filing for 2013 Self-employed persons. Free tax filing for 2013 Aliens. Free tax filing for 2013 The filing requirements for each category are explained in this chapter. Free tax filing for 2013 The filing requirements apply even if you do not owe tax. Free tax filing for 2013 Even if you do not have to file a return, it may be to your advantage to do so. Free tax filing for 2013 See Who Should File, later. Free tax filing for 2013 File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Free tax filing for 2013 Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Free tax filing for 2013 Individuals—In General If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Free tax filing for 2013 To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Free tax filing for 2013 Even if no table shows that you must file, you may need to file to get money back. Free tax filing for 2013 (See Who Should File , later. Free tax filing for 2013 ) Gross income. Free tax filing for 2013   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free tax filing for 2013 It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Free tax filing for 2013 Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free tax filing for 2013 If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Free tax filing for 2013   Common types of income are discussed in Part Two of this publication. Free tax filing for 2013 Community income. Free tax filing for 2013   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Free tax filing for 2013 This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Free tax filing for 2013 See Publication 555, Community Property, for more information. Free tax filing for 2013 Nevada, Washington, and California domestic partners. Free tax filing for 2013   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Free tax filing for 2013 See Publication 555. Free tax filing for 2013 Self-employed individuals. Free tax filing for 2013   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Free tax filing for 2013 See Self-Employed Persons , later, for more information about your filing requirements. Free tax filing for 2013    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Free tax filing for 2013 Filing status. Free tax filing for 2013   Your filing status depends on whether you are single or married and on your family situation. Free tax filing for 2013 Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Free tax filing for 2013 See chapter 2 for an explanation of each filing status. Free tax filing for 2013 Age. Free tax filing for 2013   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Free tax filing for 2013 See Table 1-1. Free tax filing for 2013 You are considered 65 on the day before your 65th birthday. Free tax filing for 2013 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free tax filing for 2013 Table 1-1. Free tax filing for 2013 2013 Filing Requirements for Most Taxpayers IF your filing status is. Free tax filing for 2013 . Free tax filing for 2013 . Free tax filing for 2013 AND at the end of 2013 you  were. Free tax filing for 2013 . Free tax filing for 2013 . Free tax filing for 2013 * THEN file a return if  your gross income  was at least. Free tax filing for 2013 . Free tax filing for 2013 . Free tax filing for 2013 ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free tax filing for 2013 ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Free tax filing for 2013 Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free tax filing for 2013 If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Free tax filing for 2013 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free tax filing for 2013 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free tax filing for 2013 But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Free tax filing for 2013 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Free tax filing for 2013 Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Free tax filing for 2013 You are the surviving spouse, executor, administrator, or legal representative. Free tax filing for 2013 The decedent met the filing requirements at the date of death. Free tax filing for 2013 For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Free tax filing for 2013 U. Free tax filing for 2013 S. Free tax filing for 2013 Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Free tax filing for 2013 For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free tax filing for 2013 S. Free tax filing for 2013 Citizens and Resident Aliens Abroad. Free tax filing for 2013 It is available online and at most U. Free tax filing for 2013 S. Free tax filing for 2013 embassies and consulates. Free tax filing for 2013 See How To Get Tax Help in the back of this publication. Free tax filing for 2013 Residents of Puerto Rico If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return for any year in which you meet the income requirements. Free tax filing for 2013 This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free tax filing for 2013 If you are a bona fide resident of Puerto Rico for the entire year, your U. Free tax filing for 2013 S. Free tax filing for 2013 gross income does not include income from sources within Puerto Rico. Free tax filing for 2013 It does, however, include any income you received for your services as an employee of the United States or a U. Free tax filing for 2013 S. Free tax filing for 2013 agency. Free tax filing for 2013 If you receive income from Puerto Rican sources that is not subject to U. Free tax filing for 2013 S. Free tax filing for 2013 tax, you must reduce your standard deduction. Free tax filing for 2013 As a result, the amount of income you must have before you are required to file a U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Free tax filing for 2013 For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free tax filing for 2013 S. Free tax filing for 2013 Possessions. Free tax filing for 2013 Individuals With Income From U. Free tax filing for 2013 S. Free tax filing for 2013 Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free tax filing for 2013 S. Free tax filing for 2013 Virgin Islands, special rules may apply when determining whether you must file a U. Free tax filing for 2013 S. Free tax filing for 2013 federal income tax return. Free tax filing for 2013 In addition, you may have to file a return with the individual island government. Free tax filing for 2013 See Publication 570 for more information. Free tax filing for 2013 Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Free tax filing for 2013 You also must file if your situation is described in Table 1-3. Free tax filing for 2013 Responsibility of parent. Free tax filing for 2013   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Free tax filing for 2013 If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Free tax filing for 2013 If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Free tax filing for 2013 ” Child's earnings. Free tax filing for 2013   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Free tax filing for 2013 This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Free tax filing for 2013 But if the child does not pay the tax due on this income, the parent is liable for the tax. Free tax filing for 2013 Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Free tax filing for 2013 If this election is made, the child does not have to file a return. Free tax filing for 2013 See Parent's Election To Report Child's Interest and Dividends in chapter 31. Free tax filing for 2013 Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Free tax filing for 2013 Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Free tax filing for 2013 You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Free tax filing for 2013 Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Free tax filing for 2013 28 or more. Free tax filing for 2013 (See Table 1-3. Free tax filing for 2013 ) Use Schedule SE (Form 1040) to figure your self-employment tax. Free tax filing for 2013 Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Free tax filing for 2013 For more information about this tax, see Publication 334, Tax Guide for Small Business. Free tax filing for 2013 Employees of foreign governments or international organizations. Free tax filing for 2013   If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Free tax filing for 2013 Ministers. Free tax filing for 2013   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Free tax filing for 2013 This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Free tax filing for 2013 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax filing for 2013 Table 1-2. Free tax filing for 2013 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Free tax filing for 2013 If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Free tax filing for 2013 (See Table 1-3 for other situations when you must file. Free tax filing for 2013 ) In this table, earned income includes salaries, wages, tips, and professional fees. Free tax filing for 2013 It also includes taxable scholarship and fellowship grants. Free tax filing for 2013 (See Scholarships and fellowships in chapter 12. Free tax filing for 2013 ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Free tax filing for 2013 It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Free tax filing for 2013 Gross income is the total of your earned and unearned income. Free tax filing for 2013   Single dependents—Were you either age 65 or older or blind? □ No. Free tax filing for 2013 You must file a return if any of the following apply. Free tax filing for 2013     • Your unearned income was more than $1,000. Free tax filing for 2013     • Your earned income was more than $6,100. Free tax filing for 2013     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Free tax filing for 2013 □ Yes. Free tax filing for 2013 You must file a return if any of the following apply. Free tax filing for 2013     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free tax filing for 2013     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free tax filing for 2013     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Free tax filing for 2013 Married dependents—Were you either age 65 or older or blind? □ No. Free tax filing for 2013 You must file a return if any of the following apply. Free tax filing for 2013     • Your unearned income was more than $1,000. Free tax filing for 2013     • Your earned income was more than $6,100. Free tax filing for 2013     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free tax filing for 2013     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Free tax filing for 2013 □ Yes. Free tax filing for 2013 You must file a return if any of the following apply. Free tax filing for 2013     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free tax filing for 2013     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free tax filing for 2013     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free tax filing for 2013     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Free tax filing for 2013 Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Free tax filing for 2013 The rules used to determine your alien status are discussed in Publication 519, U. Free tax filing for 2013 S. Free tax filing for 2013 Tax Guide for Aliens. Free tax filing for 2013 Resident alien. Free tax filing for 2013   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Free tax filing for 2013 S. Free tax filing for 2013 citizens. Free tax filing for 2013 Use the forms discussed in this publication. Free tax filing for 2013 Nonresident alien. Free tax filing for 2013   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Free tax filing for 2013 S. Free tax filing for 2013 citizens and resident aliens. Free tax filing for 2013 See Publication 519 to find out if U. Free tax filing for 2013 S. Free tax filing for 2013 income tax laws apply to you and which forms you should file. Free tax filing for 2013 Dual-status taxpayer. Free tax filing for 2013   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Free tax filing for 2013 Different rules apply for each part of the year. Free tax filing for 2013 For information on dual-status taxpayers, see Publication 519. Free tax filing for 2013 Table 1-3. Free tax filing for 2013 Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Free tax filing for 2013 1. Free tax filing for 2013   You owe any special taxes, including any of the following. Free tax filing for 2013   a. Free tax filing for 2013 Alternative minimum tax. Free tax filing for 2013   b. Free tax filing for 2013 Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free tax filing for 2013 But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free tax filing for 2013   c. Free tax filing for 2013 Household employment taxes. Free tax filing for 2013 But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Free tax filing for 2013   d. Free tax filing for 2013 Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Free tax filing for 2013   e. Free tax filing for 2013 Recapture of first-time homebuyer credit. Free tax filing for 2013   f. Free tax filing for 2013 Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Free tax filing for 2013   g. Free tax filing for 2013 Recapture taxes. Free tax filing for 2013 2. Free tax filing for 2013   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Free tax filing for 2013 3. Free tax filing for 2013   You had net earnings from self-employment of at least $400. Free tax filing for 2013 4. Free tax filing for 2013   You had wages of $108. Free tax filing for 2013 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free tax filing for 2013 Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Free tax filing for 2013 You had federal income tax withheld or made estimated tax payments. Free tax filing for 2013 You qualify for the earned income credit. Free tax filing for 2013 See chapter 36 for more information. Free tax filing for 2013 You qualify for the additional child tax credit. Free tax filing for 2013 See chapter 34 for more information. Free tax filing for 2013 You qualify for the health coverage tax credit. Free tax filing for 2013 See chapter 37 for more information. Free tax filing for 2013 You qualify for the American opportunity credit. Free tax filing for 2013 See chapter 35 for more information. Free tax filing for 2013 You qualify for the credit for federal tax on fuels. Free tax filing for 2013 See chapter 37 for more information. Free tax filing for 2013 Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Free tax filing for 2013 (But also see Does My Return Have To Be on Paper , later. Free tax filing for 2013 ) See the discussion under Form 1040 for when you must use that form. Free tax filing for 2013 Form 1040EZ Form 1040EZ is the simplest form to use. Free tax filing for 2013 You can use Form 1040EZ if all of the following apply. Free tax filing for 2013    Your filing status is single or married filing jointly. Free tax filing for 2013 If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Free tax filing for 2013 You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Free tax filing for 2013 If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free tax filing for 2013 You do not claim any dependents. Free tax filing for 2013 Your taxable income is less than $100,000. Free tax filing for 2013 Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Free tax filing for 2013 You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Free tax filing for 2013 You do not claim any credits other than the earned income credit. Free tax filing for 2013 You do not owe any household employment taxes on wages you paid to a household employee. Free tax filing for 2013 If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Free tax filing for 2013 You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Free tax filing for 2013   You must meet all of these requirements to use Form 1040EZ. Free tax filing for 2013 If you do not, you must use Form 1040A or Form 1040. Free tax filing for 2013 Figuring tax. Free tax filing for 2013   On Form 1040EZ, you can use only the tax table to figure your income tax. Free tax filing for 2013 You cannot use Form 1040EZ to report any other tax. Free tax filing for 2013 Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Free tax filing for 2013 You can use Form 1040A if all of the following apply. Free tax filing for 2013    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Free tax filing for 2013 If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Free tax filing for 2013 You must use Form 1040. Free tax filing for 2013 Your taxable income is less than $100,000. Free tax filing for 2013 Your adjustments to income are for only the following items. Free tax filing for 2013 Educator expenses. Free tax filing for 2013 IRA deduction. Free tax filing for 2013 Student loan interest deduction. Free tax filing for 2013 Tuition and fees. Free tax filing for 2013 You do not itemize your deductions. Free tax filing for 2013 You claim only the following tax credits. Free tax filing for 2013 The credit for child and dependent care expenses. Free tax filing for 2013 (See chapter 32. Free tax filing for 2013 ) The credit for the elderly or the disabled. Free tax filing for 2013 (See chapter 33. Free tax filing for 2013 ) The education credits. Free tax filing for 2013 (See chapter 35. Free tax filing for 2013 ) The retirement savings contribution credit. Free tax filing for 2013 (See chapter 37. Free tax filing for 2013 ) The child tax credit. Free tax filing for 2013 (See chapter 34. Free tax filing for 2013 ) The earned income credit. Free tax filing for 2013 (See chapter 36. Free tax filing for 2013 ) The additional child tax credit. Free tax filing for 2013 (See chapter 34. Free tax filing for 2013 ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Free tax filing for 2013 (See Publication 525, Taxable and Nontaxable Income. Free tax filing for 2013 )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Free tax filing for 2013   You must meet all these requirements to use Form 1040A. Free tax filing for 2013 If you do not, you must use Form 1040. Free tax filing for 2013 Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Free tax filing for 2013 You can use Form 1040 to report all types of income, deductions, and credits. Free tax filing for 2013 You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Free tax filing for 2013 You must use Form 1040 if any of the following apply. Free tax filing for 2013    Your taxable income is $100,000 or more. Free tax filing for 2013 You itemize your deductions on Schedule A. Free tax filing for 2013 You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Free tax filing for 2013 You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Free tax filing for 2013 Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Free tax filing for 2013 You received $20 or more in tips in any 1 month and did not report all of them to your employer. Free tax filing for 2013 (See chapter 6. Free tax filing for 2013 ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Free tax filing for 2013 You claim any credits other than the credits listed earlier under Form 1040A. Free tax filing for 2013 You owe the excise tax on insider stock compensation from an expatriated corporation. Free tax filing for 2013 Your Form W-2 shows an amount in box 12 with a code Z. Free tax filing for 2013 You had a qualified health savings account funding distribution from your IRA. Free tax filing for 2013 You are an employee and your employer did not withhold social security and Medicare tax. Free tax filing for 2013 You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Free tax filing for 2013 You are a debtor in a bankruptcy case filed after October 16, 2005. Free tax filing for 2013 You must repay the first-time homebuyer credit. Free tax filing for 2013 You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Free tax filing for 2013 Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Free tax filing for 2013 If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Free tax filing for 2013 See your tax return instructions for details. Free tax filing for 2013 If you do not qualify for Free File, then you should check out IRS. Free tax filing for 2013 gov for low-cost e-file options or Free File Fillable Forms. Free tax filing for 2013 IRS e-file Table 1-4 lists the benefits of IRS e-file. Free tax filing for 2013 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Free tax filing for 2013 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Free tax filing for 2013 However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Free tax filing for 2013 Using e-file does not affect your chances of an IRS examination of your return. Free tax filing for 2013 Free File Fillable Forms. Free tax filing for 2013   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Free tax filing for 2013 These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Free tax filing for 2013 gov, and Apply only to a federal tax return. Free tax filing for 2013 Electronic return signatures. Free tax filing for 2013   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Free tax filing for 2013 If you are filing online, you must use a Self-Select PIN. Free tax filing for 2013 If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Free tax filing for 2013 Self-Select PIN. Free tax filing for 2013   The Self-Select PIN method allows you to create your own PIN. Free tax filing for 2013 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Free tax filing for 2013   A PIN is any combination of five digits you choose except five zeros. Free tax filing for 2013 If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Free tax filing for 2013   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Free tax filing for 2013 Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Free tax filing for 2013 AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Free tax filing for 2013 If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Free tax filing for 2013 Visit us at IRS. Free tax filing for 2013 gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Free tax filing for 2013 (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Free tax filing for 2013 The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Free tax filing for 2013 ) You will also be prompted to enter your date of birth. Free tax filing for 2013 Table 1-4. Free tax filing for 2013 Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Free tax filing for 2013 • Free File is available in English and Spanish. Free tax filing for 2013 • Free File is available online 24 hours a day, 7 days a week. Free tax filing for 2013 • Get your refund faster by e-filing using Direct Deposit. Free tax filing for 2013 • Sign electronically with a secure self-selected PIN and file a completely paperless return. Free tax filing for 2013 • Receive an acknowledgement that your return was received and accepted. Free tax filing for 2013 • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Free tax filing for 2013 You can also file a return early and pay the amount you owe by the due date of your return. Free tax filing for 2013 • Save time by preparing and e-filing federal and state returns together. Free tax filing for 2013 • IRS computers quickly and automatically check for errors or other missing information. Free tax filing for 2013 • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Free tax filing for 2013 You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Free tax filing for 2013 If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Free tax filing for 2013 This can be found at IRS. Free tax filing for 2013 gov. Free tax filing for 2013 Click on Request an Electronic Filing PIN. Free tax filing for 2013 Or you can call 1-866-704-7388. Free tax filing for 2013 Practitioner PIN. Free tax filing for 2013   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Free tax filing for 2013 The practitioner can provide you with details. Free tax filing for 2013 Form 8453. Free tax filing for 2013   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Free tax filing for 2013 For details, see Form 8453. Free tax filing for 2013 For more details, visit www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/efile and click on “ Individuals. Free tax filing for 2013 ” Identity Protection PIN. Free tax filing for 2013   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Free tax filing for 2013 If the IRS has not given you this type of number, leave these spaces blank. Free tax filing for 2013 For more information, see the Instructions for Form 1040A or Form 1040. Free tax filing for 2013 Power of attorney. Free tax filing for 2013   If an agent is signing your return for you, a power of attorney (POA) must be filed. Free tax filing for 2013 Attach the POA to Form 8453 and file it using that form's instructions. Free tax filing for 2013 See Signatures , later, for more information on POAs. Free tax filing for 2013 State returns. Free tax filing for 2013   In most states, you can file an electronic state return simultaneously with your federal return. Free tax filing for 2013 For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/efile. Free tax filing for 2013 Refunds. Free tax filing for 2013   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Free tax filing for 2013 With e-file, your refund will be issued faster than if you filed on paper. Free tax filing for 2013   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Free tax filing for 2013 See Offset against debts under Refunds, later. Free tax filing for 2013 Refund inquiries. Free tax filing for 2013   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Free tax filing for 2013 See Refund Information , later. Free tax filing for 2013 Amount you owe. Free tax filing for 2013   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Free tax filing for 2013 See How To Pay , later, for information on how to pay the amount you owe. Free tax filing for 2013 Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Free tax filing for 2013 A computer with Internet access and tax preparation software are all you need. Free tax filing for 2013 Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Free tax filing for 2013 IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Free tax filing for 2013 For information, visit www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/efile. Free tax filing for 2013 Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Free tax filing for 2013 Others offer it for a fee. Free tax filing for 2013 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Free tax filing for 2013 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Free tax filing for 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Free tax filing for 2013 Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Free tax filing for 2013 To find a site near you, call 1-800-906-9887. Free tax filing for 2013 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free tax filing for 2013 aarp. Free tax filing for 2013 org/taxaide or call 1-888-227-7669. Free tax filing for 2013 For more information on these programs, go to IRS. Free tax filing for 2013 gov and enter keyword “VITA” in the search box. Free tax filing for 2013 Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Free tax filing for 2013 You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Free tax filing for 2013 Note. Free tax filing for 2013 Tax professionals may charge a fee for IRS e-file. Free tax filing for 2013 Fees can vary depending on the professional and the specific services rendered. Free tax filing for 2013 When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Free tax filing for 2013 For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Free tax filing for 2013 Table 1-5. Free tax filing for 2013 When To File Your 2013 Return For U. Free tax filing for 2013 S. Free tax filing for 2013 citizens and residents who file returns on a calendar year. Free tax filing for 2013   For Most Taxpayers For Certain Taxpayers Outside the U. Free tax filing for 2013 S. Free tax filing for 2013 No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Free tax filing for 2013 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free tax filing for 2013 —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free tax filing for 2013 Filing paper returns on time. Free tax filing for 2013   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Free tax filing for 2013 If you send your return by registered mail, the date of the registration is the postmark date. Free tax filing for 2013 The registration is evidence that the return was delivered. Free tax filing for 2013 If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Free tax filing for 2013 The postmarked certified mail receipt is evidence that the return was delivered. Free tax filing for 2013 Private delivery services. Free tax filing for 2013   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Free tax filing for 2013 The private delivery service can tell you how to get written proof of this date. Free tax filing for 2013   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free tax filing for 2013 gov and enter “private delivery service” in the search box. Free tax filing for 2013   The following are designated private delivery services. Free tax filing for 2013 DHL Express (DHL): Same Day Service. Free tax filing for 2013 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free tax filing for 2013 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free tax filing for 2013 M. Free tax filing for 2013 , UPS Worldwide Express Plus, and UPS Worldwide Express. Free tax filing for 2013 Filing electronic returns on time. Free tax filing for 2013   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Free tax filing for 2013 An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Free tax filing for 2013   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Free tax filing for 2013 The date and time in your time zone controls whether your electronically filed return is timely. Free tax filing for 2013 Filing late. Free tax filing for 2013   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Free tax filing for 2013 For more information, see Penalties , later. Free tax filing for 2013 Also see Interest under Amount You Owe. Free tax filing for 2013   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Free tax filing for 2013 Nonresident alien. Free tax filing for 2013    If you are a nonresident alien and earn wages subject to U. Free tax filing for 2013 S. Free tax filing for 2013 income tax withholding, your 2013 U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Free tax filing for 2013   If you do not earn wages subject to U. Free tax filing for 2013 S. Free tax filing for 2013 income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Free tax filing for 2013 See Publication 519 for more filing information. Free tax filing for 2013 Filing for a decedent. Free tax filing for 2013   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Free tax filing for 2013 See Publication 559. Free tax filing for 2013 Extensions of Time To File You may be able to get an extension of time to file your return. Free tax filing for 2013 There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Free tax filing for 2013 Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Free tax filing for 2013 Example. Free tax filing for 2013 If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Free tax filing for 2013 If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Free tax filing for 2013 You may also be charged penalties, discussed later. Free tax filing for 2013 How to get the automatic extension. Free tax filing for 2013   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Free tax filing for 2013 E-file options. Free tax filing for 2013   There are two ways you can use e-file to get an extension of time to file. Free tax filing for 2013 Complete Form 4868, Application for Automatic Extension of Time To File U. Free tax filing for 2013 S. Free tax filing for 2013 Individual Income Tax Return, to use as a worksheet. Free tax filing for 2013 If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free tax filing for 2013 If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Free tax filing for 2013 E-file using your personal computer or a tax professional. Free tax filing for 2013    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free tax filing for 2013 You will need to provide certain information from your tax return for 2012. Free tax filing for 2013 If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Free tax filing for 2013 E-file and pay by credit or debit card or by direct transfer from your bank account. Free tax filing for 2013   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Free tax filing for 2013 You can do this by phone or over the Internet. Free tax filing for 2013 You do not file Form 4868. Free tax filing for 2013 See Pay online , under How To Pay, later in this chapter. Free tax filing for 2013 Filing a paper Form 4868. Free tax filing for 2013   You can get an extension of time to file by filing a paper Form 4868. Free tax filing for 2013 Mail it to the address shown in the form instructions. Free tax filing for 2013   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Free tax filing for 2013 ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Free tax filing for 2013 When to file. Free tax filing for 2013   You must request the automatic extension by the due date for your return. Free tax filing for 2013 You can file your return any time before the 6-month extension period ends. Free tax filing for 2013 When you file your return. Free tax filing for 2013   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Free tax filing for 2013 If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Free tax filing for 2013 Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Free tax filing for 2013 Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Free tax filing for 2013 However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Free tax filing for 2013 If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Free tax filing for 2013 See Individuals Serving in Combat Zone , later, for special rules that apply to you. Free tax filing for 2013 Married taxpayers. Free tax filing for 2013   If you file a joint return, only one spouse has to qualify for this automatic extension. Free tax filing for 2013 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Free tax filing for 2013 How to get the extension. Free tax filing for 2013   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Free tax filing for 2013 (See the situations listed under (2), earlier. Free tax filing for 2013 ) Extensions beyond 2 months. Free tax filing for 2013   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Free tax filing for 2013 File Form 4868 and check the box on line 8. Free tax filing for 2013 No further extension. Free tax filing for 2013   An extension of more than 6 months will generally not be granted. Free tax filing for 2013 However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Free tax filing for 2013 For more information, see When To File and Pay in Publication 54. Free tax filing for 2013 Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Free tax filing for 2013 This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Free tax filing for 2013 Combat zone. Free tax filing for 2013   For purposes of the automatic extension, the term “combat zone” includes the following areas. Free tax filing for 2013 The Arabian peninsula area, effective January 17, 1991. Free tax filing for 2013 The Kosovo area, effective March 24, 1999. Free tax filing for 2013 Afghanistan area, effective September 19, 2001. Free tax filing for 2013   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Free tax filing for 2013 The publication also has information about other tax benefits available to military personnel serving in a combat zone. Free tax filing for 2013 Extension period. Free tax filing for 2013   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Free tax filing for 2013   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Free tax filing for 2013 For example, you have 3½ months (January 1 – April 15) to file your tax return. Free tax filing for 2013 Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Free tax filing for 2013 See Extension of Deadlines in Publication 3 for more information. Free tax filing for 2013   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Free tax filing for 2013 How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Free tax filing for 2013 It also explains how to complete certain sections of the form. Free tax filing for 2013 You may find Table 1-6 helpful when you prepare your paper return. Free tax filing for 2013 Table 1-6. Free tax filing for 2013 Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Free tax filing for 2013 2 — Get the forms, schedules, and publications you need. Free tax filing for 2013 3 — Fill in your return. Free tax filing for 2013 4 — Check your return to make sure it is correct. Free tax filing for 2013 5 — Sign and date your return. Free tax filing for 2013 6 — Attach all required forms and schedules. Free tax filing for 2013 Electronic returns. Free tax filing for 2013   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Free tax filing for 2013 Substitute tax forms. Free tax filing for 2013   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Free tax filing for 2013 Form W-2. Free tax filing for 2013   If you were an employee, you should receive Form W-2 from your employer. Free tax filing for 2013 You will need the information from this form to prepare your return. Free tax filing for 2013 See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Free tax filing for 2013   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free tax filing for 2013 If it is mailed, you should allow adequate time to receive it before contacting your employer. Free tax filing for 2013 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Free tax filing for 2013 When you request IRS help, be prepared to provide the following information. Free tax filing for 2013 Your name, address (including ZIP code), and phone number. Free tax filing for 2013 Your SSN. Free tax filing for 2013 Your dates of employment. Free tax filing for 2013 Your employer's name, address (including ZIP code), and phone number. Free tax filing for 2013 Form 1099. Free tax filing for 2013   If you received certain types of income, you may receive a Form 1099. Free tax filing for 2013 For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Free tax filing for 2013 If it is mailed, you should allow adequate time to receive it before contacting the payer. Free tax filing for 2013 If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Free tax filing for 2013 When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Free tax filing for 2013 A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Free tax filing for 2013 You must account for your income and expenses in a way that clearly shows your taxable income. Free tax filing for 2013 The way you do this is called an accounting method. Free tax filing for 2013 This section explains which accounting periods and methods you can use. Free tax filing for 2013 Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Free tax filing for 2013 If you do not use a calendar year, your accounting period is a fiscal year. Free tax filing for 2013 A regular fiscal year is a 12-month period that ends on the last day of any month except December. Free tax filing for 2013 A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Free tax filing for 2013 You choose your accounting period (tax year) when you file your first income tax return. Free tax filing for 2013 It cannot be longer than 12 months. Free tax filing for 2013 More information. Free tax filing for 2013   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Free tax filing for 2013 Accounting Methods Your accounting method is the way you account for your income and expenses. Free tax filing for 2013 Most taxpayers use either the cash method or an accrual method. Free tax filing for 2013 You choose a method when you file your first income tax return. Free tax filing for 2013 If you want to change your accounting method after that, you generally must get IRS approval. Free tax filing for 2013 Cash method. Free tax filing for 2013   If you use this method, report all items of income in the year in which you actually or constructively receive them. Free tax filing for 2013 Generally, you deduct all expenses in the year you actually pay them. Free tax filing for 2013 This is the method most individual taxpayers use. Free tax filing for 2013 Constructive receipt. Free tax filing for 2013   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Free tax filing for 2013 You do not need to have physical possession of it. Free tax filing for 2013 For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Free tax filing for 2013 Garnisheed wages. Free tax filing for 2013   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Free tax filing for 2013 You must include these wages in income for the year you would have received them. Free tax filing for 2013 Debts paid for you. Free tax filing for 2013   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Free tax filing for 2013 See Canceled Debts in chapter 12 for more information. Free tax filing for 2013 Payment to third party. Free tax filing for 2013   If a third party is paid income from property you own, you have constructively received the income. Free tax filing for 2013 It is the same as if you had actually received the income and paid it to the third party. Free tax filing for 2013 Payment to an agent. Free tax filing for 2013   Income an agent receives for you is income you constructively received in the year the agent receives it. Free tax filing for 2013 If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Free tax filing for 2013 Check received or available. Free tax filing for 2013   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Free tax filing for 2013 A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Free tax filing for 2013 It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Free tax filing for 2013 It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Free tax filing for 2013 No constructive receipt. Free tax filing for 2013   There may be facts to show that you did not constructively receive income. Free tax filing for 2013 Example. Free tax filing for 2013 Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Free tax filing for 2013 Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Free tax filing for 2013 Accrual method. Free tax filing for 2013   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Free tax filing for 2013 You generally deduct your expenses when you incur them, rather than when you pay them. Free tax filing for 2013 Income paid in advance. Free tax filing for 2013   An advance payment of income is generally included in gross income in the year you receive it. Free tax filing for 2013 Your method of accounting does not matter as long as the income is available to you. Free tax filing for 2013 An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Free tax filing for 2013   A limited deferral until the next tax year may be allowed for certain advance payments. Free tax filing for 2013 See Publication 538 for specific information. Free tax filing for 2013 Additional information. Free tax filing for 2013   For more information on accounting methods, including how to change your accounting method, see Publication 538. Free tax filing for 2013 Social Security Number (SSN) You must enter your SSN on your return. Free tax filing for 2013 If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Free tax filing for 2013 If you are filing a joint return, include the SSNs in the same order as the names. Free tax filing for 2013 Use this same order in submitting other forms and documents to the IRS. Free tax filing for 2013 Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Free tax filing for 2013 If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Free tax filing for 2013 If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Free tax filing for 2013 If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Free tax filing for 2013 Name change. Free tax filing for 2013   If you changed your name because of marriage, divorce, etc. Free tax filing for 2013 , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Free tax filing for 2013 This prevents delays in processing your return and issuing refunds. Free tax filing for 2013 It also safeguards your future social security benefits. Free tax filing for 2013 Dependent's SSN. Free tax filing for 2013   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Free tax filing for 2013 This requirement applies to all dependents (not just your children) claimed on your tax return. Free tax filing for 2013 Exception. Free tax filing for 2013    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Free tax filing for 2013 The document must show that the child was born alive. Free tax filing for 2013 No SSN. Free tax filing for 2013   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Free tax filing for 2013 It usually takes about 2 weeks to get an SSN. Free tax filing for 2013 If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Free tax filing for 2013   If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Free tax filing for 2013 If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Free tax filing for 2013   Form SS-5 is available at any SSA office, on the Internet at www. Free tax filing for 2013 socialsecurity. Free tax filing for 2013 gov, or by calling 1-800-772-1213. Free tax filing for 2013 If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Free tax filing for 2013   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Free tax filing for 2013   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Free tax filing for 2013 Adoption taxpayer identification number (ATIN). Free tax filing for 2013   If you are in the process of adopting a child who is a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Free tax filing for 2013    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free tax filing for 2013 S. Free tax filing for 2013 Adoptions, with the IRS to get an ATIN if all of the following are true. Free tax filing for 2013 You have a child living with you who was placed in your home for legal adoption. Free tax filing for 2013 You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Free tax filing for 2013 You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Free tax filing for 2013 You are eligible to claim the child as a dependent on your tax return. Free tax filing for 2013 After the adoption is final, you must apply for an SSN for the child. Free tax filing for 2013 You cannot continue using the ATIN. Free tax filing for 2013   See Form W-7A for more information. Free tax filing for 2013 Nonresident alien spouse. Free tax filing for 2013   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Free tax filing for 2013 If your spouse is not eligible for an SSN, see the following discussion on ITINs. Free tax filing for 2013 Individual taxpayer identification number (ITIN). Free tax filing for 2013   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Free tax filing for 2013 This also applies to an alien spouse or dependent. Free tax filing for 2013 To apply for an ITIN, file Form W-7 with the IRS. Free tax filing for 2013 It usually takes about 6 to 10 weeks to get an ITIN. Free tax filing for 2013 Enter the ITIN on your tax return wherever an SSN is requested. Free tax filing for 2013    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Free tax filing for 2013 See the Form W-7 instructions for how and where to file. Free tax filing for 2013 You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Free tax filing for 2013 ITIN for tax use only. Free tax filing for 2013   An ITIN is for tax use only. Free tax filing for 2013 It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Free tax filing for 2013 S. Free tax filing for 2013 law. Free tax filing for 2013 Penalty for not providing social security number. Free tax filing for 2013   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Free tax filing for 2013 See the discussion on Penalties , later, for more information. Free tax filing for 2013 SSN on correspondence. Free tax filing for 2013   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Free tax filing for 2013 Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Free tax filing for 2013 Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Free tax filing for 2013 If you want $3 to go to this fund, check the box. Free tax filing for 2013 If you are filing a joint return, your spouse can also have $3 go to the fund. Free tax filing for 2013 If you check a box, your tax or refund will not change. Free tax filing for 2013 Computations The following information may be useful in making the return easier to complete. Free tax filing for 2013 Rounding off dollars. Free tax filing for 2013   You can round off cents to whole dollars on your return and schedules. Free tax filing for 2013 If you do round to whole dollars, you must round all amounts. Free tax filing for 2013 To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Free tax filing for 2013 For example, $1. Free tax filing for 2013 39 becomes $1 and $2. Free tax filing for 2013 50 becomes $3. Free tax filing for 2013   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Free tax filing for 2013 Example. Free tax filing for 2013 You receive two Forms W-2: one showing wages of $5,000. Free tax filing for 2013 55 and one showing wages of $18,500. Free tax filing for 2013 73. Free tax filing for 2013 On Form 1040, line 7, you would enter $23,501 ($5,000. Free tax filing for 2013 55 + $18,500. Free tax filing for 2013 73 = $23,501. Free tax filing for 2013 28), not $23,502 ($5,001 + $18,501). Free tax filing for 2013 Equal amounts. Free tax filing for 2013   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Free tax filing for 2013 Example. Free tax filing for 2013 Line 1 is $500. Free tax filing for 2013 Line 3 is $500. Free tax filing for 2013 Line 5 asks you to enter the smaller of line 1 or 3. Free tax filing for 2013 Enter $500 on line 5. Free tax filing for 2013 Negative amounts. Free tax filing for 2013   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Free tax filing for 2013 To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Free tax filing for 2013 Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Free tax filing for 2013 You may be able to file a paperless return using IRS e-file. Free tax filing for 2013 There's nothing to attach or mail, not even your Forms W-2. Free tax filing for 2013 See Does My Return Have To Be on Paper, earlier. Free tax filing for 2013 Form W-2. Free tax filing for 2013   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Free tax filing for 2013 You should have a Form W-2 from each employer. Free tax filing for 2013 If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Free tax filing for 2013 Attach it to the front page of your paper return, not to any attachments. Free tax filing for 2013 For more information, see Form W-2 in chapter 4. Free tax filing for 2013   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for 2013 , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Free tax filing for 2013 Form 1040EZ. Free tax filing for 2013   There are no additional schedules to file with Form 1040EZ. Free tax filing for 2013 Form 1040A. Free tax filing for 2013   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Free tax filing for 2013 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Free tax filing for 2013 Do not attach items unless required to do so. Free tax filing for 2013 Form 1040. Free tax filing for 2013   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Free tax filing for 2013 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Free tax filing for 2013 Do not attach items unless required to do so. Free tax filing for 2013 Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Free tax filing for 2013 If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th