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Free tax filing for college students 36. Free tax filing for college students   Crédito por Ingreso del Trabajo (EIC) Table of Contents Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Free tax filing for college students Requisitos para TodosRequisito 1. Free tax filing for college students Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Free tax filing for college students Tiene que tener un número de Seguro Social válido Requisito 3. Free tax filing for college students Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Free tax filing for college students Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Free tax filing for college students No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Free tax filing for college students Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Free tax filing for college students Tiene que Haber Recibido Ingresos del Trabajo Parte B. Free tax filing for college students Requisitos si Tiene un Hijo CalificadoRequisito 8. Free tax filing for college students Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Free tax filing for college students Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Free tax filing for college students Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Free tax filing for college students Requisitos si no Tiene un Hijo CalificadoRequisito 11. Free tax filing for college students Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Free tax filing for college students No Puede Ser el Dependiente de Otra Persona Requisito 13. Free tax filing for college students Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Free tax filing for college students Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Free tax filing for college students Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Free tax filing for college students Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Free tax filing for college students Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Free tax filing for college students Carla Robles (Formulario 1040EZ) Qué Hay de Nuevo La cantidad del ingreso del trabajo es mayor. Free tax filing for college students  La cantidad máxima de ingresos que puede recibir y aún obtener el crédito ha aumentado. Free tax filing for college students Es posible que pueda tomar el EIC si: Tiene tres o más hijos calificados y ganó menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y ganó menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y usted ganó menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene hijo calificado y usted ganó menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Free tax filing for college students Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponde en la lista anterior. Free tax filing for college students Para más información, vea Requisitos 1 y 15 , más adelante. Free tax filing for college students La cantidad de ingreso de inversiones es mayor. Free tax filing for college students   La cantidad máxima de ingresos de inversión que puede tener y aún obtener el crédito ha aumentado a $3,300. Free tax filing for college students Vea el Requisito 6 . Free tax filing for college students Recordatorios Aumento del crédito por ingreso del trabajo en ciertas declaraciones conjuntas. Free tax filing for college students  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga la misma cantidad de ingresos pero con un estado civil diferente para efectos de la declaración. Free tax filing for college students Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo tiene columnas distintas para las personas casadas que presenten una declaración conjunta y para los demás. Free tax filing for college students Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo, use la columna correspondiente a su estado civil y número de hijos. Free tax filing for college students Ayuda por Internet. Free tax filing for college students  Puede utilizar el EITC Assistant (Asistente EITC) en el sitio web  www. Free tax filing for college students irs. Free tax filing for college students gov/espanol para saber si tiene derecho al crédito. Free tax filing for college students El Asistente EITC está disponible en español además de inglés. Free tax filing for college students En caso de que el IRS cuestione el crédito por ingreso del trabajo. Free tax filing for college students  El IRS puede pedirle que facilite documentos para comprobar que tiene derecho a reclamar el crédito por ingreso del trabajo. Free tax filing for college students Le indicaremos cuáles documentos debe enviarnos. Free tax filing for college students Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Free tax filing for college students El proceso para determinar si tiene derecho al crédito demorará su reembolso. Free tax filing for college students Introduction El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para ciertas personas que trabajen y que hayan recibido ingresos del trabajo de menos de $51,567. Free tax filing for college students En la mayoría de los casos, un crédito tributario le brinda la posibilidad de ahorrar dinero porque reduce la cantidad de impuestos a pagar. Free tax filing for college students El crédito por ingreso del trabajo puede también proporcionarle un reembolso. Free tax filing for college students ¿Cómo se obtiene el crédito por ingreso del trabajo?   Para reclamar el crédito por ingreso del trabajo, tiene que: Satisfacer determinados requisitos, y Presentar una declaración de impuestos, aun si: No adeuda impuestos, No ganó suficiente dinero para tener que presentar una declaración o No se le retuvieron impuestos sobre el ingreso de su paga. Free tax filing for college students Al llenar la declaración de impuestos, puede calcular el crédito por ingreso del trabajo utilizando la hoja de trabajo en las Instrucciones del Formulario 1040, Formulario 1040A o Formulario 1040EZ. Free tax filing for college students Si lo prefiere, puede permitir que el IRS le calcule el crédito. Free tax filing for college students ¿Cómo le ayudará este capítulo?   Este capítulo explica lo siguiente: Los requisitos que se tienen que cumplir para tener derecho al crédito por ingreso del trabajo. Free tax filing for college students Cómo calcular el crédito por ingreso del trabajo. Free tax filing for college students Useful Items - You may want to see: Publicación 596(SP) Crédito por Ingreso del Trabajo Formulario (e Instrucciones) Anexo EIC Earned Income Credit (Qualifying Child Information) (Crédito por ingreso del trabajo (información sobre hijo calificado)), en inglés 8862(SP) Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado ¿Reúne los Requisitos para el Crédito? Para tener derecho al crédito por ingreso del trabajo, primero tiene que cumplir todos los requisitos explicados en Parte A. Free tax filing for college students Requisitos para Todos . Free tax filing for college students Luego tiene que cumplir los requisitos en Parte B. Free tax filing for college students Requisitos si Tiene un Hijo Calificado o Parte C. Free tax filing for college students Requisitos si no Tiene un Hijo Calificado . Free tax filing for college students Hay un último requisito que se tiene que cumplir en Parte D. Free tax filing for college students Cómo Calcular y Reclamar el Crédito por Ingreso del Trabajo . Free tax filing for college students Tiene derecho al crédito si cumple todos los requisitos en cada parte que le corresponda. Free tax filing for college students Si tiene un hijo calificado, le corresponden los requisitos en las Partes A, B y D. Free tax filing for college students Si no tiene un hijo calificado, le corresponden los requisitos de las Partes A, C y D. Free tax filing for college students Tabla 36-1, Síntesis del Crédito por Ingreso del Trabajo. Free tax filing for college students   Utilice la Tabla 36-1 como guía para las Partes A, B, C y D. Free tax filing for college students En esta tabla se resumen todos los requisitos de cada parte. Free tax filing for college students ¿Tiene un hijo calificado?   Tiene un hijo calificado sólo si dicho hijo cumple las cuatro condiciones descritas en el Requisito 8 y detalladas en la Figura 36-1. Free tax filing for college students Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Si se le denegó o redujo el crédito por ingreso del trabajo correspondiente a cualquier año posterior a 1996 por algún motivo que no sea el de un error matemático o humano, tiene que adjuntar un Formulario 8862(SP) (o Formulario 8862, en inglés) completado a su siguiente declaración de impuestos para reclamar el crédito por ingreso del trabajo. Free tax filing for college students Además, tiene que cumplir todos los requisitos descritos en este capítulo para tener derecho al crédito por ingreso del trabajo. Free tax filing for college students No obstante, no adjunte el Formulario 8862(SP) a su siguiente declaración de impuestos si se le denegó o se redujo el crédito por ingreso del trabajo por causa de un error matemático o humano. Free tax filing for college students Por ejemplo, si le salen mal los cálculos, el IRS los puede corregir. Free tax filing for college students Si usted no provee un número de Seguro Social correcto, el IRS puede denegar el crédito por ingreso del trabajo. Free tax filing for college students Estos errores se denominan errores matemáticos o humanos. Free tax filing for college students Si se le denegó el crédito por ingreso del trabajo en cualquier año posterior a 1996 y se determinó que su error fue debido a incumplimiento intencional o negligente de los requisitos para reclamar el crédito por ingreso del trabajo, no podrá reclamar el mismo durante los 2 años siguientes. Free tax filing for college students Si su error fue debido a fraude, no podrá reclamar el crédito por ingreso del trabajo durante los 10 años siguientes. Free tax filing for college students Información adicional. Free tax filing for college students   Consulte el capítulo 5 de la Publicación 596SP para información más detallada sobre el período de denegación y el Formulario 8862(SP). Free tax filing for college students Parte A. Free tax filing for college students Requisitos para Todos Esta parte del capítulo trata de los Requisitos 1 al 7, inclusive. Free tax filing for college students Tiene que cumplir los siete requisitos para tener derecho al crédito por ingreso del trabajo. Free tax filing for college students Si no cumple los siete requisitos, no podrá reclamar el crédito y no necesita leer el resto de este capítulo. Free tax filing for college students Si reúne los siete requisitos explicados en esta sección, lea la Parte B o Parte C (la que corresponda) para conocer los requisitos adicionales que tiene que reunir. Free tax filing for college students Requisito 1. Free tax filing for college students Tiene que Tener Ingresos Brutos Ajustados Inferiores a: $46,227 ($51,567 si es casado que presenta una declaración conjunta) si tiene tres o más hijos calificados, $43,038 ($48,378 si es casado que presenta una declaración conjunta) si tiene dos hijos calificados, $37,870 ($43,210 si es casado que presenta una declaración conjunta) si tiene un hijo calificado o $14,340 ($19,680 si es casado que presenta una declaración conjunta) si no tiene hijo calificado. Free tax filing for college students Ingresos brutos ajustados (AGI, por sus siglas en inglés). Free tax filing for college students    Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A o la línea 4 del Formulario 1040EZ. Free tax filing for college students Si tiene ingresos brutos ajustados iguales o mayores al límite aplicable indicado anteriormente, no puede reclamar el crédito por ingreso del trabajo. Free tax filing for college students Ejemplo. Free tax filing for college students Tiene ingresos brutos ajustados de $38,550, es soltero y tiene un hijo calificado. Free tax filing for college students No puede reclamar el crédito por ingreso del trabajo porque sus ingresos brutos ajustados no son inferiores a $37,870. Free tax filing for college students Sin embargo, si su estado civil para efectos de la declaración es casado que presenta una declaración conjunta, tal vez pueda reclamar el crédito por ingreso del trabajo porque tiene ingresos brutos ajustados inferiores a $43,210. Free tax filing for college students Bienes gananciales. Free tax filing for college students   Si está casado, pero tiene derecho a presentar la declaración como cabeza de familia de acuerdo con determinados requisitos especiales correspondientes a contribuyentes que no viven juntos (vea el Requisito 3 ), y vive en un estado con leyes de bienes gananciales, los ingresos brutos ajustados incluyen aquella parte de los salarios, tanto de usted como de su cónyuge, que está obligado a declarar como ingresos brutos. Free tax filing for college students Esto es distinto a los requisitos de bienes gananciales que corresponden al Requisito 7 . Free tax filing for college students Requisito 2. Free tax filing for college students Tiene que tener un número de Seguro Social válido Para reclamar el crédito por ingreso del trabajo, usted (y su cónyuge, si presentan una declaración conjunta) tiene que tener un número de Seguro Social válido expedido por la Administración del Seguro Social (SSA, por sus siglas en inglés). Free tax filing for college students Todo hijo calificado indicado en el Anexo EIC tiene que tener también un número de Seguro Social válido. Free tax filing for college students Vea el Requisito 8 si tiene un hijo calificado. Free tax filing for college students Si su tarjeta de Seguro Social (o la de su cónyuge, si presentan una declaración conjunta) tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su número de Seguro Social fue expedido para que usted (o su cónyuge) pudiera obtener un beneficio procedente de fondos del gobierno federal, no puede obtener el crédito por ingreso del trabajo. Free tax filing for college students Un ejemplo de un beneficio procedente de fondos del gobierno federal es el seguro Medicaid. Free tax filing for college students Si tiene una tarjeta con las palabras impresas “Not valid for employment” (No es válida para trabajar) y su condición migratoria ha cambiado de modo que ahora usted es ciudadano o residente permanente de los Estados Unidos, comuníquese con la SSA para obtener una nueva tarjeta de Seguro Social que no tenga impresas las palabras que indican que no es válida para trabajar. Free tax filing for college students Ciudadano de los Estados Unidos. Free tax filing for college students   Si era ciudadano de los Estados Unidos cuando recibió su número de Seguro Social, tiene un número de Seguro Social válido. Free tax filing for college students Tarjeta válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización o del Departamento de Seguridad Nacional. Free tax filing for college students   Si su tarjeta de Seguro Social tiene impresas las palabras “Valid for work only with INS authorization” (Válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización) o con las palabras “Valid for work only with DHS authorization” (Válida para trabajar sólo con la autorización del Departamento de Seguridad Nacional), tiene una tarjeta de Seguro Social válida, pero sólo si la autorización es válida todavía. Free tax filing for college students Número de Seguro Social no incluido o incorrecto. Free tax filing for college students   Si el número de Seguro Social de usted o de su cónyuge no se incluye en la declaración de impuestos o es incorrecto, es posible que no le concedan el crédito por ingreso del trabajo. Free tax filing for college students Otro número de identificación de contribuyente. Free tax filing for college students   No podrá tomar el crédito por ingreso del trabajo si, en lugar de un número de Seguro Social, usted (o su cónyuge, si presentan una declaración conjunta) tiene un número de identificación de contribuyente individual (ITIN, por sus siglas en inglés). Free tax filing for college students El IRS expide los números de identificación personal de contribuyente a personas no ciudadanas de los Estados Unidos que no puedan obtener un número de Seguro Social. Free tax filing for college students Persona sin número de Seguro Social. Free tax filing for college students   Si no tiene un número de Seguro Social válido, escriba “No” al lado de la línea 64a del Formulario 1040, de la línea 38a del Formulario 1040A o de la línea 8a del Formulario 1040EZ. Free tax filing for college students No puede reclamar el crédito por ingreso del trabajo. Free tax filing for college students Cómo obtener un número de Seguro Social. Free tax filing for college students   Si usted (o su cónyuge, si presentan una declaración conjunta) no tiene un número de Seguro Social, puede solicitarlo presentando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español (o el Formulario SS-5, Application for a Social Security Card, en inglés), a la Administración del Seguro Social. Free tax filing for college students Puede conseguir el Formulario SS-5-SP (o SS-5) en el sitio www. Free tax filing for college students socialsecurity. Free tax filing for college students gov/espanol, de la oficina más cercana de la SSA, o llamando a la SSA al 1-800-772-1213. Free tax filing for college students Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax filing for college students   Si se acerca el plazo para la presentación de la declaración de impuestos y aún no cuenta con un número de Seguro Social, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Free tax filing for college students Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. Free tax filing for college students S. Free tax filing for college students Individual Income Tax Return, en inglés). Free tax filing for college students Para más información, vea el capítulo 1. Free tax filing for college students Presentar la declaración de impuestos dentro del plazo sin reclamar el crédito por ingreso del trabajo. Free tax filing for college students Después de haber recibido el número de Seguro Social, presente una declaración enmendada usando el Formulario 1040X, Amended U. Free tax filing for college students S. Free tax filing for college students Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar el crédito por ingreso del trabajo. Free tax filing for college students Adjunte el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, debidamente completado si tiene un hijo calificado. Free tax filing for college students Tabla 36-1. Free tax filing for college students Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Free tax filing for college students Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que corresponda. Free tax filing for college students Tercero, tiene que cumplir el requisito de esta columna. Free tax filing for college students Parte A. Free tax filing for college students  Requisitos para Todos Parte B. Free tax filing for college students  Requisitos si Tiene un Hijo Calificado Parte C. Free tax filing for college students  Requisitos si No Tiene un Hijo Calificado Parte D. Free tax filing for college students  Cómo Calcular y Reclamar el Crédito por Ingreso del Trabajo 1. Free tax filing for college students Tiene que tener ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a: •$46,227 ($51,567 si es casado que presenta una declaración conjunta) si tiene tres o más hijos calificados,  •$43,038 ($48,378 si es casado que presenta una declaración conjunta) si tiene dos hijos calificados,  •$37,870 ($43,210 si es casado que presenta una declaración conjunta) si tiene un hijo calificado, o   •$14,340 ($19,680 si es casado que presenta una declaración conjunta) si no tiene un hijo calificado. Free tax filing for college students 2. Free tax filing for college students Tiene que tener un número de Seguro Social válido. Free tax filing for college students  3. Free tax filing for college students Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. Free tax filing for college students  4. Free tax filing for college students Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Free tax filing for college students  5. Free tax filing for college students No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con ingresos ganados en el extranjero). Free tax filing for college students  6. Free tax filing for college students Tiene que tener ingresos de inversiones de $3,300 o menos. Free tax filing for college students  7. Free tax filing for college students Tiene que haber recibido ingreso del trabajo. Free tax filing for college students 8. Free tax filing for college students Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de la declaración conjunta. Free tax filing for college students  9. Free tax filing for college students Sólo una persona puede basarse en su hijo calificado para fines de reclamar el crédito por ingreso del trabajo. Free tax filing for college students  10. Free tax filing for college students Usted no puede ser el hijo calificado de otra persona. Free tax filing for college students 11. Free tax filing for college students Tiene que tener por lo menos 25 años de edad, pero menos de 65. Free tax filing for college students  12. Free tax filing for college students Usted no puede ser el dependiente de otra persona. Free tax filing for college students  13. Free tax filing for college students No puede ser el hijo calificado de otra persona. Free tax filing for college students  14. Free tax filing for college students Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Free tax filing for college students 15. 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Free tax filing for college students Si su cónyuge no vivió con usted. Free tax filing for college students   Si está casado y su cónyuge no vivió en su hogar en ningún momento durante los últimos 6 meses del año, tal vez pueda presentar la declaración como cabeza de familia en lugar de casado que presenta la declaración por separado. Free tax filing for college students En tal caso, quizás pueda reclamar el crédito por ingreso del trabajo. Free tax filing for college students Para obtener más información sobre la presentación de la declaración como cabeza de familia, vea el capítulo 2. Free tax filing for college students Requisito 4. 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Free tax filing for college students Si usted (o su cónyuge, si está casado) era extranjero no residente durante cualquier parte del año y su estado civil para efectos de la declaración no es casado que presenta una declaración conjunta, escriba “No” en la línea de puntos al lado de la línea 64a del Formulario 1040 o en el espacio a la izquierda de la línea 38a del Formulario 1040A. Free tax filing for college students Si necesita más información sobre esta opción, obtenga la Publicación 519, U. Free tax filing for college students S. Free tax filing for college students Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés. Free tax filing for college students Requisito 5. Free tax filing for college students No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ No puede reclamar el crédito por ingreso del trabajo si presenta el Formulario 2555, Foreign Earned Income (Ingresos procedentes del extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos procedentes del extranjero), ambos en inglés. Free tax filing for college students Estos formularios se presentan para excluir del ingreso bruto los ingresos recibidos del extranjero o para deducir o excluir una cantidad por concepto de vivienda en el extranjero. Free tax filing for college students Los territorios de los Estados Unidos no se consideran países extranjeros. Free tax filing for college students Vea la Publicación 54, Tax Guide for U. Free tax filing for college students S. Free tax filing for college students Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los Estados Unidos que viven en el extranjero), en inglés, para más información. Free tax filing for college students Requisito 6. Free tax filing for college students Tiene que Tener Ingresos de Inversiones de $3,300 o Menos No puede reclamar el crédito por ingreso del trabajo a menos que sus ingresos procedentes de inversiones sean $3,300 o menos. Free tax filing for college students Si sus ingresos de inversiones son más de $3,300, no puede reclamar el crédito por ingreso del trabajo. Free tax filing for college students En la mayoría de los casos, los ingresos procedentes de inversiones son la suma de las siguientes cantidades: Intereses sujetos a impuestos (línea 8a del Formulario 1040 ó 1040A). Free tax filing for college students Intereses exentos de impuestos (línea 8b del Formulario 1040 ó 1040A). Free tax filing for college students Ingresos de dividendos (línea 9a del Formulario 1040 ó 1040A). Free tax filing for college students Ingresos netos de ganancias de capital (línea 13 del Formulario 1040, si son mayores a cero, o línea 10 del Formulario 1040A). Free tax filing for college students Si presenta el Formulario 1040EZ, sus ingresos de inversiones son la suma de la cantidad de la línea 2 y la cantidad de los intereses exentos de impuestos que haya anotado a la derecha de las palabras “Form 1040EZ” (Formulario 1040EZ) que aparecen en la línea 2. Free tax filing for college students No obstante, vea el Requisito 6 en el capítulo 1 de la Publicación 596SP si: Presenta el Anexo E (Formulario 1040), el Formulario 4797 o el Formulario 8814, o Declara en la línea 21 del Formulario 1040 ingresos provenientes del alquiler de bienes muebles. Free tax filing for college students Requisito 7. Free tax filing for college students Tiene que Haber Recibido Ingresos del Trabajo Este crédito se llama crédito “por ingreso del trabajo” porque, para tener derecho al mismo, usted tiene que trabajar y haber recibido ingresos del trabajo. Free tax filing for college students Si está casado y presenta una declaración conjunta, cumple este requisito si por lo menos uno de los cónyuges trabaja y recibe ingresos del trabajo. Free tax filing for college students Si usted es un empleado, los ingresos del trabajo incluyen todo ingreso tributable que reciba de su empleador. Free tax filing for college students Si trabaja por cuenta propia o es empleado estatutario, calcule su ingreso del trabajo en la EIC Worksheet B (Hoja de Trabajo B del crédito por ingreso del trabajo) que se encuentra en las Instrucciones del Formulario 1040, en inglés. Free tax filing for college students Ingreso del Trabajo El ingreso del trabajo incluye todas las siguientes clases de ingresos: Salarios, sueldos, propinas y otra remuneración tributable del empleado. Free tax filing for college students La remuneración del empleado es ingreso del trabajo sólo si está sujeta a impuestos. Free tax filing for college students La remuneración no tributable de empleados, como ciertos beneficios por cuidado de dependientes y beneficios por adopción, no es ingreso del trabajo. Free tax filing for college students Pero hay una excepción para la paga no tributable por combate, la cual puede optar por incluir en el ingreso del trabajo, tal como se explica más adelante. Free tax filing for college students Ingresos netos del trabajo por cuenta propia. Free tax filing for college students Ingresos brutos recibidos como empleado estatutario. Free tax filing for college students Salarios, sueldos y propinas. Free tax filing for college students   Se le informa de los salarios, sueldos y propinas que reciba por su trabajo en el recuadro 1 del Formulario W-2. Free tax filing for college students Debe declararlos en la línea 1 del Formulario 1040EZ o la línea 7 de los Formularios 1040A y 1040. Free tax filing for college students Elección sobre la paga no tributable por combate. Free tax filing for college students   Puede optar por incluir su paga no tributable por combate en el ingreso del trabajo para fines del crédito por ingreso del trabajo. Free tax filing for college students La elección de incluir la paga no tributable por combate en el ingreso del trabajo puede aumentar o disminuir su crédito por ingreso del trabajo. Free tax filing for college students Calcule el crédito con y sin su paga no tributable por combate antes de hacer la elección. Free tax filing for college students   Si elige hacerlo, tendrá que incluir en el ingreso del trabajo toda paga no tributable por combate que haya recibido. Free tax filing for college students 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 college students Es decir, si uno hace la elección, el otro puede hacerla, pero no tiene que hacerla. Free tax filing for college students   La cantidad de la paga no tributable por combate debe aparecer en el recuadro 12 de su Formulario W-2, con el código “Q”. Free tax filing for college students Personas que trabajan por cuenta propia y empleados estatutarios. Free tax filing for college students   Si trabaja por cuenta propia o recibió ingresos como empleado estatutario, tiene que referirse a las Instrucciones del Formulario 1040 para saber si reúne los requisitos para obtener el crédito por ingreso del trabajo. Free tax filing for college students Formularios 4361 ó 4029 Aprobados Esta sección es para las personas que tengan uno de los siguientes formularios aprobados: Formulario 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Solicitud de exención del pago de impuestos sobre el trabajo por cuenta propia para ministros, miembros de órdenes religiosas y practicantes de la Ciencia Cristiana), en inglés, o Formulario 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits (Solicitud de exención del pago de los impuestos del Seguro Social y del Medicare y renuncia a beneficios), en inglés. Free tax filing for college students Cada formulario aprobado exime ciertos ingresos del pago de los impuestos al Seguro Social. Free tax filing for college students Cada formulario se explica con respecto a lo que se considera o no ingreso del trabajo para fines del crédito por ingreso del trabajo. Free tax filing for college students Formulario 4361. Free tax filing for college students   Sea que tenga o no un Formulario 4361 aprobado, las cantidades que reciba por celebrar oficios religiosos como empleado se consideran ingresos del trabajo. Free tax filing for college students Esto abarca salarios, sueldos, propinas y otra remuneración tributable recibida como empleado. Free tax filing for college students Una asignación para la vivienda no tributable o el valor del alquiler no tributable de una vivienda no se considera ingresos del trabajo. Free tax filing for college students Además, las cantidades que haya recibido por celebrar sus oficios como ministro, pero no como empleado, no se consideran ingresos del trabajo. Free tax filing for college students Ejemplos de esto son los honorarios por oficiar matrimonios y por pronunciar discursos. Free tax filing for college students Formulario 4029. Free tax filing for college students   Sea que tenga o no un Formulario 4029 aprobado, todos los salarios, sueldos, propinas y toda otra remuneración tributable recibida como empleado se consideran ingresos del trabajo. Free tax filing for college students Sin embargo, las cantidades que haya recibido por trabajar por cuenta propia no se consideran ingresos del trabajo. Free tax filing for college students Además, al calcular el ingreso del trabajo, no reste las pérdidas que aparezcan en los Anexos C, C-EZ o F de los salarios anotados en la línea 7 del Formulario 1040. Free tax filing for college students Beneficios por Incapacidad Si se jubiló por incapacidad, los beneficios tributables que reciba del plan de jubilación por incapacidad de su empleador se consideran ingresos del trabajo hasta que cumpla la edad mínima de jubilación. Free tax filing for college students La edad mínima de jubilación, por lo general, es la edad a partir de la cual habría podido recibir una pensión o anualidad si no hubiese estado incapacitado. Free tax filing for college students Tiene que declarar los pagos por incapacidad tributables en la línea 7 del Formulario 1040 o Formulario 1040A hasta alcanzar la edad mínima de jubilación. Free tax filing for college students A partir del día siguiente al día en que cumpla la edad mínima de jubilación, los pagos que reciba son tributables por concepto de pensión y no se consideran ingresos del trabajo. Free tax filing for college students Anote los pagos tributables de una pensión en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Free tax filing for college students Pagos del seguro por incapacidad. Free tax filing for college students   Los pagos que haya recibido de una póliza de seguro por incapacidad, cuyas primas haya pagado, no son ingresos del trabajo. Free tax filing for college students No importa si ha cumplido o no la edad mínima de jubilación. Free tax filing for college students Si esta póliza está a su disposición a través de su empleador, la cantidad podría aparecer en el recuadro 12 del Formulario W-2 con el código “J”. Free tax filing for college students Ingresos que No Son Ingresos del Trabajo Algunos ejemplos de conceptos que no son ingresos del trabajo son intereses y dividendos, pensiones y anualidades, beneficios del Seguro Social y de la jubilación ferroviaria (incluyendo beneficios por incapacidad), pensión para el cónyuge divorciado y para hijos menores, beneficios de bienestar social, beneficios de compensación del seguro obrero, beneficios por desempleo (seguro por desempleo), pagos no tributables por el cuidado de hijos de crianza, y beneficios pagados a veteranos, incluyendo pagos de rehabilitación hechos por el Department of Veterans Affairs (Departamento de asuntos de veteranos o VA, por sus siglas en inglés). Free tax filing for college students No incluya ninguno de dichos conceptos en sus ingresos del trabajo. Free tax filing for college students Ingresos recibidos como recluso en una institución penal. Free tax filing for college students   Las cantidades recibidas por el trabajo realizado mientras estaba recluido en una institución penal no se consideran ingresos del trabajo al calcular el crédito por ingreso del trabajo. Free tax filing for college students Esto abarca las cantidades recibidas a través del programa de libertad para trabajar o mientras esté en una casa de detención o rehabilitación penal temporal (halfway house). Free tax filing for college students Pagos del bienestar social a cambio de actividades laborales. Free tax filing for college students   Los pagos no tributables del bienestar social a cambio de actividades laborales no son ingresos del trabajo para fines del crédito por ingreso del trabajo. Free tax filing for college students Estos son pagos en efectivo que ciertas personas reciben de una dependencia estatal o local que administra programas de ayuda pública financiados bajo el programa federal de Temporary Assistance for Needy Families (Asistencia temporal para familias necesitadas o TANF, por sus siglas en inglés) a cambio de ciertas actividades laborales como (1) actividades para obtener experiencia laboral (incluyendo remodelación o reparación de viviendas públicas) si no hay suficientes plazas de empleos disponibles en el sector privado o (2) actividades del programa de servicios comunitarios. Free tax filing for college students Bienes gananciales. Free tax filing for college students   Si está casado, pero tiene derecho a presentar la declaración como cabeza de familia de acuerdo con determinados requisitos especiales correspondientes a contribuyentes casados que no viven juntos (vea el Requisito 3 ) y vive en un estado con leyes de bienes gananciales, su ingreso del trabajo no incluye ninguna cantidad ganada por su cónyuge que se considere propiedad de usted conforme a esas leyes. Free tax filing for college students Esa cantidad no se considera ingreso del trabajo para propósitos del crédito, aunque tenga que incluirla en sus ingresos brutos en la declaración de impuestos. Free tax filing for college students Su ingreso del trabajo incluye toda la cantidad que ganó, aun cuando parte de ella se considere que pertenece a su cónyuge de acuerdo con las leyes de bienes gananciales del estado en el que vive usted. Free tax filing for college students Pareja o sociedad doméstica en los estados de Nevada, Washington y California. Free tax filing for college students   Si usted es parte de una pareja o sociedad doméstica registrada en los estados de Nevada, Washington o California, los mismos requisitos aplican. Free tax filing for college students Su ingreso del trabajo para propósitos del EIC no incluye ninguna cantidad ganada por su pareja. Free tax filing for college students Su ingreso del trabajo incluye la cantidad completa que usted ganó. Free tax filing for college students Para más detalles, vea la Publicación 555, Community Property (Comunidad de bienes), en inglés. Free tax filing for college students Pagos del programa del fondo de conservación (CRP, por sus siglas en inglés). Free tax filing for college students   Si estaba recibiendo prestaciones del Seguro Social por jubilación o incapacidad durante el período en el que recibió pagos CRP, dichos pagos no se consideran ingresos derivados del trabajo para fines del crédito EIC. Free tax filing for college students Paga militar no tributable. Free tax filing for college students   La paga no tributable para miembros de las Fuerzas Armadas no se considera ingreso del trabajo para fines del crédito por ingreso del trabajo. Free tax filing for college students Algunos ejemplos de la paga militar no tributable son la paga por combate, la asignación básica para vivienda (BAH, por sus siglas en inglés) y la asignación básica para sustento (BAS, por sus siglas en inglés). Free tax filing for college students Vea la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés, para más información. Free tax filing for college students    Paga de combate. Free tax filing for college students Puede optar por incluir su paga no tributable por combate en los ingresos del trabajo para fines del crédito tributario por ingreso del trabajo. Free tax filing for college students Vea anteriormente Elección sobre la paga no tributable por combate . Free tax filing for college students Parte B. Free tax filing for college students Requisitos si Tiene un Hijo Calificado Si ha cumplido todos los requisitos de la Parte A , lea la Parte B para saber si tiene un hijo calificado. Free tax filing for college students La Parte B trata de los Requisitos 8 al 10. Free tax filing for college students Tiene que cumplir cada uno de estos tres requisitos, además de los de las Partes A y D , para tener derecho al crédito por ingreso del trabajo con un hijo calificado. Free tax filing for college students Tiene que presentar el Formulario 1040 o el Formulario 1040A para reclamar el crédito por ingreso del trabajo basándose en un hijo calificado. Free tax filing for college students No puede presentar el Formulario 1040EZ. Free tax filing for college students Además, tiene que llenar el Anexo EIC y adjuntarlo a su declaración de impuestos. Free tax filing for college students Si cumple todos los requisitos de la Parte A y de esta parte, lea la Parte D para saber qué hacer a continuación. Free tax filing for college students Si no cumple el Requisito 8 , no tiene un hijo calificado. Free tax filing for college students Lea la Parte C para saber si puede obtener el crédito por ingreso del trabajo sin un hijo calificado. Free tax filing for college students Requisito 8. Free tax filing for college students Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Su hijo es un hijo calificado si cumple cuatro requisitos. Free tax filing for college students Éstos son: Parentesco, Edad, Residencia y Declaración conjunta. Free tax filing for college students Estos cuatro requisitos se ilustran en la Figura 36-1. Free tax filing for college students Los siguientes párrafos explican estos requisitos en más detalle. Free tax filing for college students Requisito de Parentesco Para ser hijo calificado, el hijo tiene que ser su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), o Hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualquiera de ellos (por ejemplo, su sobrina o sobrino). Free tax filing for college students Las siguientes definiciones aclaran el requisito de parentesco. Free tax filing for college students Hijo adoptivo. Free tax filing for college students   Un hijo adoptivo siempre se considera su propio hijo. Free tax filing for college students El término “hijo adoptivo” incluye a un hijo que ha sido puesto legalmente bajo su custodia para ser legalmente adoptado. Free tax filing for college students Hijo de crianza. Free tax filing for college students   Para propósitos del crédito por ingreso del trabajo, una persona es su hijo de crianza si ha sido puesto bajo su custodia por una agencia de adopciones autorizada o por sentencia, decreto u otra orden de un tribunal con jurisdicción competente. Free tax filing for college students Una agencia de adopciones autorizada incluye una agencia gubernamental estatal o local. Free tax filing for college students También incluye una organización exenta de impuestos con licencia del estado. Free tax filing for college students Incluye, además, un gobierno tribal estadounidense o una organización autorizada por un gobierno tribal para colocar niños indios estadounidenses. Free tax filing for college students Ejemplo. Free tax filing for college students Diana, quien tiene 12 años, fue puesta bajo su custodia hace 2 años por una agencia autorizada para colocar niños en hogares de crianza. Free tax filing for college students Diana es su hija de crianza. Free tax filing for college students Requisito de Edad Su hijo tiene que: Tener menos de 19 años de edad al finalizar el año 2013 y ser menor que usted (o su cónyuge, si es casado que presenta una declaración conjunta), Tener menos de 24 años de edad al finalizar el año 2013 y ser estudiante y ser menor que usted (o su cónyuge, si es casado que presenta una declaración conjunta), o Estar total y permanentemente incapacitado durante algún momento en el año 2013, independientemente de su edad. Free tax filing for college students Los ejemplos y las definiciones que se encuentran a continuación aclaran el requisito de edad. Free tax filing for college students Ejemplo 1–hijo que no es menor de 19 años. Free tax filing for college students Su hijo cumplió 19 años de edad el 10 de diciembre. Free tax filing for college students A menos que estuviera total y permanentemente incapacitado o fuera estudiante, no es un hijo calificado porque al finalizar el año no tenía menos de 19 años de edad. Free tax filing for college students Ejemplo 2–hijo que no es menor que usted o su cónyuge. Free tax filing for college students Su hermano de 23 años de edad, quien es soltero y estudiante a tiempo completo, vive con usted y su cónyuge. Free tax filing for college students No está discapacitado. Free tax filing for college students Tanto usted como su cónyuge tienen 21 años y presentan una declaración conjunta. Free tax filing for college students Su hermano no es su hijo calificado porque no es menor que usted o su cónyuge. Free tax filing for college students Ejemplo 3–hijo menor que su cónyuge pero no menor que usted. Free tax filing for college students Los hechos son los mismos que en el Ejemplo 2, salvo que su cónyuge tiene 25 años de edad. Free tax filing for college students Ya que su hermano es menor que su cónyuge, es su hijo calificado, aunque no es menor que usted. Free tax filing for college students Definición del término estudiante. Free tax filing for college students   Para reunir los requisitos y considerarse estudiante, su hijo tiene que ser, durante una parte de cada uno de cualesquier 5 meses calendarios del año calendario: Estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un plan de estudios y un estudiantado regular en la escuela, o Estudiante que toma un curso de adiestramiento agrícola a tiempo completo ofrecido por una escuela descrita en el apartado (1) anterior o por un organismo del gobierno estatal, local o de un condado. Free tax filing for college students Los 5 meses calendarios no tienen que ser consecutivos. Free tax filing for college students   Se entiende por estudiante a tiempo completo el estudiante matriculado por el número de horas o cursos que la escuela considere como asistencia a tiempo completo. Free tax filing for college students Definición del término escuela. Free tax filing for college students   Una escuela puede ser primaria, secundaria, superior, colegio universitario, universidad, escuela técnica, escuela de oficios o mecánica. Free tax filing for college students Sin embargo, los cursos de capacitación en el empleo, escuelas por correspondencia y las escuelas que ofrecen cursos sólo por Internet no se consideran escuelas para los fines del crédito por ingreso del trabajo. Free tax filing for college students Estudiantes de escuela superior vocacional. Free tax filing for college students   Los estudiantes que trabajen en empleos cooperativos de adiestramiento en la industria privada como parte del currículo normal de una escuela para capacitación práctica y en el aula se consideran estudiantes a tiempo completo. Free tax filing for college students Total y permanentemente incapacitado. Free tax filing for college students   Se considera que su hijo es total y permanentemente incapacitado si ambas condiciones siguientes le corresponden: El hijo no puede dedicarse a ninguna actividad retribuida de mayor importancia a causa de una condición física o mental. Free tax filing for college students Un médico determina que dicha condición ha durado, o podría durar, de forma ininterrumpida por un mínimo de un año o podría terminar en la muerte del hijo. Free tax filing for college students Requisito de Residencia Su hijo tiene que haber vivido con usted en los Estados Unidos durante más de la mitad del año 2013. Free tax filing for college students Las siguientes definiciones aclaran el requisito de residencia. Free tax filing for college students Estados Unidos. Free tax filing for college students   Esto significa los 50 estados y el Distrito de Columbia. Free tax filing for college students No se incluyen Puerto Rico ni las posesiones de los Estados Unidos, como Guam. Free tax filing for college students Please click here for the text description of the image. Free tax filing for college students Hijo calificado Albergues para personas sin hogar. Free tax filing for college students   Su hogar puede encontrarse en cualquier lugar donde viva habitualmente. Free tax filing for college students No necesita vivir en un hogar tradicional. Free tax filing for college students Por ejemplo, si su hijo vivió con usted durante más de la mitad del año en uno o más albergues para personas sin hogar, su hijo cumple el requisito de residencia. Free tax filing for college students Personal militar destacado fuera de los Estados Unidos. Free tax filing for college students    Para propósitos del crédito por ingreso del trabajo, al personal militar de los Estados Unidos destacado fuera de los Estados Unidos en servicio activo prolongado se le considera como si hubiera vivido en los Estados Unidos durante ese período de servicio. Free tax filing for college students Servicio activo prolongado. Free tax filing for college students    “Servicio activo prolongado” significa que se le ha llamado u ordenado a que preste servicio militar por un período indefinido o por un período de más de 90 días. Free tax filing for college students Una vez que comience a cumplir su servicio activo prolongado, se considera que ha estado en servicio activo prolongado aunque no preste servicio por un período de más de 90 días. Free tax filing for college students Nacimiento o fallecimiento de un hijo. Free tax filing for college students   Un hijo que haya nacido o fallecido en 2013 se trata como si hubiera vivido con usted durante más de la mitad del año 2013 si el domicilio de usted fue el del hijo durante más de la mitad del tiempo que estuviese vivo durante dicho año. Free tax filing for college students Ausencias temporales. Free tax filing for college students   El tiempo que usted o su hijo esté temporalmente ausente del hogar, debido a una circunstancia especial, se cuenta como tiempo en el que su hijo vivió con usted. Free tax filing for college students Algunos ejemplos de circunstancias especiales incluyen: enfermedad, asistencia a una escuela, negocios, vacaciones, servicio militar y detención en una institución penal para jóvenes. Free tax filing for college students Hijos secuestrados. Free tax filing for college students    Se considera que un hijo secuestrado ha vivido con usted durante más de la mitad del año si el hijo vivió con usted durante más de la mitad de la parte del año transcurrida antes de la fecha en que ocurrió el secuestro. Free tax filing for college students Las autoridades legales correspondientes tienen que suponer que el hijo ha sido secuestrado por alguien que no sea miembro de la familia de usted o de la del hijo. Free tax filing for college students Esta consideración corresponde a todos los años hasta el año en el cual se le devuelva a su hijo. Free tax filing for college students No obstante, el último año que puede considerarse como tal será el que ocurra primero entre: El año en el cual se hace una determinación que de hecho el hijo está muerto o El año durante el cual el hijo hubiera cumplido 18 años. Free tax filing for college students   Si el hijo calificado fue secuestrado y cumple los requisitos anteriores, escriba “KC” , en vez de un número, en la línea 6 del Anexo EIC (Formulario 1040). Free tax filing for college students Requisito de la Declaración Conjunta Para cumplir este requisito, el hijo no puede presentar una declaración conjunta correspondiente al año actual. Free tax filing for college students Excepción. Free tax filing for college students   Una excepción al requisito de la declaración conjunta corresponde si su hijo y el cónyuge de éste presentan una declaración conjunta sólo para reclamar un reembolso de impuestos retenidos en la fuente o del pago de impuestos estimados. Free tax filing for college students Ejemplo 1–el hijo presenta una declaración conjunta. Free tax filing for college students Pagó los gastos de manutención de su hija de 18 años de edad, la cual vivió con usted durante todo el año mientras su esposo estaba prestando servicio en las Fuerzas Armadas. Free tax filing for college students Él ganó ingreso de $25,000 ese año. Free tax filing for college students La pareja presenta una declaración conjunta. Free tax filing for college students Debido a que su hija presentó una declaración conjunta, no es su hijo calificado. Free tax filing for college students Ejemplo 2–el hijo presenta una declaración conjunta sólo para recibir un reembolso del impuesto retenido. Free tax filing for college students Su hijo de 18 años de edad y la esposa de éste, de 17 años, recibieron $800 en ingresos de trabajos a tiempo parcial y ningún otro ingreso. Free tax filing for college students Ellos no tienen hijos. Free tax filing for college students Ninguno de los dos está obligado a presentar una declaración de impuestos. Free tax filing for college students Impuestos adicionales fueron retenidos de su paga, así que presentaron una declaración conjunta sólo para recibir un reembolso de los impuestos retenidos. Free tax filing for college students En este caso, corresponde la excepción al requisito de la declaración conjunta. Free tax filing for college students Por lo tanto, su hijo podría ser su hijo calificado si se cumplen los demás requisitos. Free tax filing for college students Ejemplo 3–el hijo presenta una declaración conjunta para reclamar el crédito "Oportunidad para Estadounidenses". Free tax filing for college students Los datos son los mismos que en el Ejemplo 2 excepto que no se retuvo impuestos de los pagos de su hijo. Free tax filing for college students Ni él ni su esposa están obligados a presentar una declaración de impuestos pero presentan una declaración conjunta para reclamar el crédito “Oportunidad para Estadounidenses” de $124 y recibir un reembolso de dicha cantidad. Free tax filing for college students El hecho de que presenten la declaración para reclamar el crédito “Oportunidad para Estadounidenses” significa que no la presentan únicamente para reclamar un reembolso del impuesto retenido o el impuesto estimado ya pagado. Free tax filing for college students La excepción al requisito de la declaración conjunta no es aplicable, así que, su hijo no es su hijo calificado. Free tax filing for college students Hijo casado. Free tax filing for college students   Aun si su hijo no presenta una declaración conjunta, si dicho hijo estaba casado al finalizar el año, no puede ser su hijo calificado a menos que se dé alguna de estas dos situaciones: Puede declarar al hijo como dependiente o La razón por la cual usted no puede declarar una exención por su hijo es porque cedió ese derecho al padre o madre de su hijo conforme al Requisito especial para padres divorciados o separados (o que viven separados) , el cual se explica más adelante. Free tax filing for college students Número de Seguro Social. Free tax filing for college students   El hijo calificado tiene que tener un número de Seguro Social válido, a menos que naciera y falleciera en 2013 y usted adjunte a su declaración de impuestos una copia del acta de nacimiento o del certificado de defunción de dicho hijo, o expedientes de un hospital en los que conste que el hijo nació vivo. Free tax filing for college students Usted no puede reclamar el crédito por ingreso del trabajo basado en un hijo calificado si: El número de Seguro Social de su hijo calificado no aparece en la declaración de impuestos o es incorrecto, La tarjeta de Seguro Social de su hijo calificado indica que no es válida para empleo (“Not valid for employment”) y fue expedida para obtener beneficios procedentes de fondos del gobierno federal o En lugar de un número de Seguro Social su hijo calificado tiene: Un número de identificación de contribuyente individual (ITIN, por sus siglas en inglés), el cual se le expide a una persona que no es ciudadana de los Estados Unidos porque no puede obtener un número de Seguro Social, o Un número de identificación de adopción de contribuyente (ATIN, por sus siglas en inglés), expedido a los padres adoptivos que no pueden obtener un número de Seguro Social para el niño que van a adoptar hasta que la adopción sea final. Free tax filing for college students   Si tiene más de un hijo calificado y solamente uno de éstos tiene un número de Seguro Social válido, puede reclamar el crédito por ingreso del trabajo basado en ese hijo solamente. Free tax filing for college students Para obtener más información sobre el número de Seguro Social, vea el Requisito 2 . Free tax filing for college students Requisito 9. Free tax filing for college students Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted En ocasiones, un hijo cumple los requisitos para ser el hijo calificado de más de una persona. Free tax filing for college students Sin embargo, sólo una de esas personas puede realmente tratar al hijo como hijo calificado. Free tax filing for college students Esa persona es la única que puede usar dicho hijo como hijo calificado para recibir todos los siguientes beneficios tributarios (siempre y cuando dicha persona tenga derecho a cada beneficio): La exención por el hijo. Free tax filing for college students El crédito tributario por hijos. Free tax filing for college students El estado civil de cabeza de familia para efectos de la declaración. Free tax filing for college students El crédito por gastos de cuidado de hijos y dependientes. Free tax filing for college students La exclusión por beneficios del cuidado de dependientes. Free tax filing for college students El crédito por ingreso del trabajo (EIC, por sus siglas en inglés). Free tax filing for college students La otra persona no puede tomar ninguno de estos beneficios basándose en este hijo calificado. Free tax filing for college students Es decir, usted y la otra persona no pueden ponerse de acuerdo para dividir dichos beneficios tributarios entre sí. Free tax filing for college students La otra persona no puede tomar ninguno de estos beneficios tributarios a menos que tenga otro hijo calificado. Free tax filing for college students Las reglas de desempate que se explican a continuación precisan quién, si alguien, puede reclamar el crédito por ingreso del trabajo cuando más de una persona tiene el mismo hijo calificado. Free tax filing for college students Sin embargo, la regla de desempate no corresponde si la otra persona es su cónyuge y ustedes presentan una declaración conjunta. Free tax filing for college students Reglas de desempate. Free tax filing for college students   Para determinar cuál persona puede tratar al hijo como hijo calificado para reclamar los seis beneficios tributarios mencionados anteriormente, corresponden las reglas de desempate siguientes: Si sólo una de las personas es el padre o la madre del hijo, entonces el hijo se considera el hijo calificado de uno de los padres. Free tax filing for college students Si los padres presentan una declaración conjunta juntos y pueden reclamar el hijo como hijo calificado, el hijo es tratado como el hijo calificado de los padres. Free tax filing for college students Si los padres no presentan una declaración conjunta pero ambos padres reclaman al hijo como hijo calificado, el IRS considerará que el hijo es el hijo calificado del padre con quien vivió más tiempo durante el año. Free tax filing for college students Si el hijo vivió con cada padre la misma cantidad de tiempo, el IRS considerará que el hijo es el hijo calificado del padre cuyos ingresos brutos ajustados sean mayores durante el año. Free tax filing for college students Si ninguno de los padres puede reclamar al hijo como hijo calificado, se considera que el hijo es el hijo calificado de la persona cuyos ingresos brutos ajustados sean mayores durante el año. Free tax filing for college students Si uno de los padres puede reclamar al hijo como hijo calificado pero ninguno de los dos lo hace, se considera que el hijo es el hijo calificado de la persona cuyos ingresos brutos ajustados sean mayores durante el año, pero únicamente si los ingresos brutos ajustados de dicha persona son mayores que los ingresos brutos ajustados más altos de cualesquiera de los padres del hijo que pueda reclamarlo. Free tax filing for college students Si los padres del hijo presentan una declaración conjunta el uno con el otro, se puede aplicar esta regla considerando la totalidad de los ingresos brutos ajustados de los padres como si se hubiera dividido entre los dos en partes iguales. Free tax filing for college students Vea el Ejemplo 8 , más adelante. Free tax filing for college students   Conforme a estas reglas de desempate, usted y la otra persona podrían escoger cuál de los dos reclama al hijo como hijo calificado. Free tax filing for college students Vea Ejemplo 1 al 13 , más adelante. Free tax filing for college students   Si no puede reclamar el crédito por ingreso del trabajo porque, conforme a las reglas de desempate, su hijo calificado se considera el hijo calificado de otra persona en 2013, es posible que pueda tomar el crédito por ingreso del trabajo usando otro hijo calificado diferente. Free tax filing for college students Sin embargo, no puede tomar el crédito por ingreso del trabajo basándose en las reglas de la Parte C para personas que no tengan hijo calificado. Free tax filing for college students Si la otra persona no puede reclamar el crédito por ingreso del trabajo. Free tax filing for college students   Si usted y otra persona tienen el mismo hijo calificado pero la otra persona no puede reclamar el crédito por ingreso del trabajo porque no reúne los requisitos para hacerlo o su ingreso del trabajo o ingreso bruto ajustado (AGI, por sus siglas en inglés) es demasiado alto, usted quizás pueda tratar al hijo como hijo calificado. Free tax filing for college students Vea el Ejemplo 6 y el Ejemplo 7 , más adelante. Free tax filing for college students Sin embargo, no puede tratar al hijo como hijo calificado con el fin de reclamar el crédito por ingreso del trabajo si la otra persona usa dicho hijo para reclamar cualquiera de los otros seis beneficios tributarios mencionados anteriormente. Free tax filing for college students Ejemplos. Free tax filing for college students Los siguientes ejemplos podrían ayudarle a determinar si puede o no reclamar el crédito por ingreso del trabajo en el caso de que usted y otra persona tengan el mismo hijo calificado. Free tax filing for college students Ejemplo 1. Free tax filing for college students Usted y su hijo de 2 años de edad, Jaime, vivieron con la madre de usted todo el año. Free tax filing for college students Usted tiene 25 años de edad, no está casado y sus ingresos brutos ajustados son $9,000. Free tax filing for college students Su único ingreso fue $9,000 de un trabajo a tiempo parcial. Free tax filing for college students El único ingreso de su madre fue $20,000 de su trabajo y sus ingresos brutos ajustados son $20,000. Free tax filing for college students El padre de Jaime no vivió con usted ni con su hijo (Jaime). Free tax filing for college students No corresponde la regla especial para padres divorciados o separados (o padres que viven separados), la cual se explica más adelante. Free tax filing for college students Jaime es el hijo calificado tanto de usted como de su madre porque cumple los requisitos de parentesco, edad, residencia y de la declaración conjunta, tanto para usted como para su madre. Free tax filing for college students Sin embargo, sólo uno de ustedes puede tratarlo como hijo calificado para reclamar el crédito por ingreso del trabajo (y cualquiera de los demás beneficios tributarios enumerados anteriormente, a los que dicha persona tenga derecho). Free tax filing for college students No es el hijo calificado de ninguna otra persona, incluido su padre. Free tax filing for college students Si no reclama a Jaime como hijo calificado para el crédito por ingreso del trabajo o cualesquiera de los demás beneficios tributarios indicados anteriormente, su madre puede tratarlo como hijo calificado para reclamar el crédito por ingreso del trabajo (y cualquiera de los demás beneficios tributarios al que tenga derecho). Free tax filing for college students Ejemplo 2. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , excepto que sus ingresos brutos ajustados son $25,000. Free tax filing for college students Ya que los ingresos brutos ajustados de su madre no son mayores que los suyos, ella no puede reclamar a Jaime como hijo calificado. Free tax filing for college students Sólo usted puede reclamarlo. Free tax filing for college students Ejemplo 3. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , excepto que tanto usted como su madre reclaman a Jaime como hijo calificado. Free tax filing for college students En este caso, sólo usted, como padre o madre del hijo, será la única persona a quien se le permitirá reclamar a Jaime como hijo calificado para propósitos del crédito por ingreso del trabajo y los demás beneficios tributarios indicados anteriormente a los que tenga derecho. Free tax filing for college students El IRS le denegará a su madre la opción al crédito por ingreso del trabajo y a los demás beneficios tributarios enumerados, a menos que ella tenga otro hijo calificado. Free tax filing for college students Ejemplo 4. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , pero usted también tiene otros dos hijos menores que viven con usted y su madre que son hijos calificados tanto para usted como para su madre. Free tax filing for college students Sólo uno de ustedes puede reclamar a cada hijo. Free tax filing for college students Sin embargo, si los ingresos brutos ajustados de su madre son mayores que los suyos, puede permitir que su madre reclame a uno o más de los hijos. Free tax filing for college students Por ejemplo, si usted reclama a uno de los hijos, su madre puede reclamar a los otros dos. Free tax filing for college students Ejemplo 5. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , pero usted tiene sólo 18 años de edad. Free tax filing for college students Esto significa que usted es el hijo calificado de su madre. Free tax filing for college students Según el Requisito 10 , explicado a continuación, no puede reclamar el crédito por ingreso del trabajo ni reclamar a Jaime como hijo calificado. Free tax filing for college students Sólo su madre podría tratar a Jaime como hijo calificado para reclamar el crédito por ingreso del trabajo. Free tax filing for college students Si su madre cumple los demás requisitos para reclamar el crédito por ingreso del trabajo y usted no reclama a Jaime como hijo calificado para ningún otro beneficio tributario indicado anteriormente, su madre puede tratar a usted y Jaime como hijos calificados para fines del crédito por ingreso del trabajo. Free tax filing for college students Ejemplo 6. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , excepto que su madre tuvo ingresos de $50,000 de su trabajo. Free tax filing for college students Como el ingreso del trabajo de su madre es demasiado alto para reclamar el crédito por ingreso del trabajo, sólo usted puede reclamar el crédito usando a su hijo. Free tax filing for college students Ejemplo 7. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , excepto que ganó $50,000 de su trabajo y sus ingresos brutos ajustados son $50,500. Free tax filing for college students No puede reclamar el crédito por ingreso del trabajo porque sus ingresos derivados del trabajo son demasiado altos. Free tax filing for college students Su madre tampoco puede reclamar el crédito por ingreso del trabajo porque sus ingresos brutos ajustados no son mayores que los suyos. Free tax filing for college students Ejemplo 8. Free tax filing for college students Los datos son los mismos que en el Ejemplo 1 , excepto que usted y el padre de Jaime están casados el uno con el otro, viven con Jaime y la madre de usted y tienen ingresos brutos ajustados de $30,000 indicados en una declaración conjunta. Free tax filing for college students Si usted y su esposo no reclaman a Jaime como hijo calificado para fines del crédito por ingreso del trabajo o de cualesquiera de los beneficios tributarios mencionados anteriormente, la madre de usted lo puede reclamar. Free tax filing for college students Aunque los ingresos brutos ajustados indicados en su declaración conjunta, $30,000, son mayores que los ingresos brutos ajustados de su madre, $20,000, en este caso se puede considerar que la mitad de los ingresos brutos ajustados conjuntos le corresponde a usted y que la otra mitad le corresponde a su esposo. Free tax filing for college students Es decir, se considera que los ingresos brutos ajustados de cada padre pueden ser $15,000. Free tax filing for college students Ejemplo 9. Free tax filing for college students Usted, su esposo y su hijo de 10 años de edad, José, convivieron en el mismo hogar hasta el 1 de agosto de 2013, fecha en la que su esposo se marchó de la casa. Free tax filing for college students José vivió con usted durante los meses de agosto y septiembre. Free tax filing for college students Durante el resto del año, José vivió con su esposo, el padre de José. Free tax filing for college students José es el hijo calificado tanto para usted como para su esposo porque vivió con cada uno de ustedes por más de la mitad del año y porque ambos cumplen los requisitos de parentesco, edad y de la declaración conjunta. Free tax filing for college students Como usted y su esposo aún no se habían divorciado, separado legalmente o separado de acuerdo con una orden escrita de manutención por separación judicial al finalizar el año, el requisito especial para padres divorciados o separados (o padres que viven separados) no corresponde en este caso. Free tax filing for college students Usted y su esposo presentarán una declaración por separado. Free tax filing for college students Su esposo acuerda dejar que usted trate a José como hijo calificado. Free tax filing for college students Esto quiere decir que, si su marido no reclama a José como hijo calificado para ninguno de los beneficios tributarios mencionados anteriormente, usted puede reclamarlo como hijo calificado para fines de cualesquiera de los demás beneficios tributarios indicados anteriormente al que tenga derecho. Free tax filing for college students Sin embargo, su estado civil para efectos de la declaración es casado que presenta una declaración por separado, por lo que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. Free tax filing for college students Vea el Requisito 3 . Free tax filing for college students Ejemplo 10. Free tax filing for college students Los datos son los mismos que en el Ejemplo 9 , excepto que tanto usted como su esposo reclaman a José como hijo calificado. Free tax filing for college students En este caso, sólo su esposo tiene el derecho de tratar a José como hijo calificado. Free tax filing for college students Esto es así porque, durante 2013, el hijo vivió con él durante más tiempo de lo que vivió con usted. Free tax filing for college students Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). Free tax filing for college students Sin embargo, el estado civil para efectos de la declaración de su esposo es casado que presenta la declaración por separado y su esposo no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. Free tax filing for college students Vea el Requisito 3 . Free tax filing for college students Ejemplo 11. Free tax filing for college students Usted, su hijo de 5 años de edad y el padre del hijo vivieron juntos durante todo el año. Free tax filing for college students Usted y el padre de su hijo no están casados. Free tax filing for college students Su hijo es hijo calificado tanto para usted como para el padre porque cumple los requisitos de parentesco, edad, residencia y de la declaración conjunta tanto para usted como para él. Free tax filing for college students Sus ingresos derivados del trabajo y sus ingresos brutos ajustados son $12,000 y el padre de su hijo tiene ingresos derivados del trabajo e ingresos brutos ajustados de $14,000. Free tax filing for college students Ninguno de ustedes tuvo otro ingreso. Free tax filing for college students El padre de su hijo se pone de acuerdo con usted para que usted trate a su hijo como hijo calificado. Free tax filing for college students Esto quiere decir que, si el padre de su hijo no lo reclama como hijo calificado para el crédito por ingreso del trabajo ni para ningún otro beneficio tributario indicado anteriormente, usted puede reclamarlo como hijo calificado para el crédito por ingreso del trabajo y cualesquiera de los demás beneficios tributarios indicados anteriormente al que tenga derecho. Free tax filing for college students Ejemplo 12. Free tax filing for college students Los datos son los mismos que en el Ejemplo 11 , excepto que tanto usted como el padre de su hijo reclaman al hijo como hijo calificado. Free tax filing for college students En este caso, sólo el padre tiene derecho a tratar a su hijo como hijo calificado. Free tax filing for college students Esto se debe a que el ingreso bruto ajustado del padre, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. Free tax filing for college students Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). Free tax filing for college students Ejemplo 13. Free tax filing for college students Usted y su sobrina de 7 años de edad, la hija de su hermana, vivieron con la madre de usted durante todo el año. Free tax filing for college students Usted tiene 25 años de edad y sus ingresos brutos ajustados son $9,300. Free tax filing for college students Sus únicos ingresos fueron producto de un trabajo a tiempo parcial. Free tax filing for college students Los ingresos brutos ajustados de su madre son $15,000. Free tax filing for college students Los únicos ingresos de su madre fueron producto de su trabajo. Free tax filing for college students Los padres de su sobrina presentan una declaración conjunta, tienen ingresos brutos ajustados de menos de $9,000 y no viven con usted ni con su propia hija. Free tax filing for college students Su sobrina se considera hija calificada de usted y de su madre porque cumple los requisitos de parentesco, edad, residencia y de la declaración conjunta tanto para usted como para su madre. Free tax filing for college students No obstante, sólo su madre puede tratarla como hija calificada. Free tax filing for college students Esto es así porque los ingresos brutos ajustados de su madre, $15,000, son mayores que los suyos, $9,300. Free tax filing for college students Requisito especial para padres divorciados o separados (o que viven separados). Free tax filing for college students   Se considerará que el hijo de un padre sin custodia es su hijo calificado (para propósitos de reclamar una exención y el crédito tributario por hijos, pero no para el crédito por ingreso del trabajo) si se dan todas las siguientes situaciones: Los padres: Están divorciados o legalmente separados por medio de un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo escrito de separación, o Vivieron aparte todo el tiempo durante los últimos 6 meses del año 2013, independientemente de si están o estuvieron casados. Free tax filing for college students El hijo recibió de sus padres más de la mitad de la manutención total para el año. Free tax filing for college students Uno o ambos padres tienen la custodia del hijo durante más de la mitad del año 2013. Free tax filing for college students Una de las siguientes aseveraciones es cierta: El padre con custodia firma un Formulario 8332 o un documento considerablemente similar concediendo que él o ella no reclamará al hijo como dependiente para el año y el padre que no tiene custodia adjunta este formulario o documento a su declaración de impuestos. Free tax filing for college students Si el fallo de divorcio o de manutención por separación judicial entró en vigencia después de 1984 y antes de 2009, es posible que el padre sin custodia pueda adjuntar las páginas correspondientes del fallo de divorcio o de manutención por separación judicial en lugar del Formulario 8332. Free tax filing for college students Un fallo de divorcio o de manutención por separación judicial o un acuerdo de separación por escrito anterior a 1985 aplicable al año 2013 establece que el padre que no tiene custodia puede reclamar al hijo como dependiente y el padre sin custodia provee por lo menos $600 para la manutención del hijo durante 2013. Free tax filing for college students   Para más información, vea el capítulo 3. Free tax filing for college students Vea también Aplicación del Requisito 9 en el caso de padres divorciados o separados (o que viven separados) , que se encuentra a continuación. Free tax filing for college students Aplicación del Requisito 9 en el caso de padres divorciados (o separados o que viven separados). Free tax filing for college students   Si el hijo se trata como hijo calificado para el padre o la madre sin custodia según el requisito especial para hijos de padres divorciados
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The Free Tax Filing For College Students

Free tax filing for college students 1. Free tax filing for college students   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 college students 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 college students   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 college students See Publication 501 for more information. Free tax filing for college students Additional Medicare Tax. Free tax filing for college students  Beginning in 2013, a 0. Free tax filing for college students 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 college students For more information, see the Instructions for Form 1040, line 60, and Form 8959. Free tax filing for college students Net Investment Income Tax. Free tax filing for college students  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free tax filing for college students NIIT is a 3. Free tax filing for college students 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 college students For more information, see the Instructions for Form 1040, line 60, and Form 8960. Free tax filing for college students Refundable credit for prior year minimum tax. Free tax filing for college students  The refundable portion of the credit for prior year minimum tax is no longer available. Free tax filing for college students Who must file. Free tax filing for college students  Generally, the amount of income you can receive before you must file a return has been increased. Free tax filing for college students See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Free tax filing for college students Reminders File online. Free tax filing for college students  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Free tax filing for college students Create your own personal identification number (PIN) and file a completely paperless tax return. Free tax filing for college students For more information, see Does My Return Have To Be on Paper , later. Free tax filing for college students Change of address. Free tax filing for college students  If you change your address, you should notify the IRS. Free tax filing for college students You can use Form 8822 to notify the IRS of the change. Free tax filing for college students See Change of Address , later, under What Happens After I File. Free tax filing for college students Enter your social security number. Free tax filing for college students  You must enter your social security number (SSN) in the spaces provided on your tax return. Free tax filing for college students If you file a joint return, enter the SSNs in the same order as the names. Free tax filing for college students Direct deposit of refund. Free tax filing for college students  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 college students See Direct Deposit under Refunds, later. Free tax filing for college students 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 college students Pay online or by phone. Free tax filing for college students  If you owe additional tax, you may be able to pay online or by phone. Free tax filing for college students See How To Pay , later. Free tax filing for college students Installment agreement. Free tax filing for college students  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Free tax filing for college students See Installment Agreement , later, under Amount You Owe. Free tax filing for college students You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Free tax filing for college students Automatic 6-month extension. Free tax filing for college students  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 college students S. Free tax filing for college students Individual Income Tax Return. Free tax filing for college students See Automatic Extension , later. Free tax filing for college students Service in combat zone. Free tax filing for college students  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 college students See Individuals Serving in Combat Zone , later, under When Do I Have To File. Free tax filing for college students Adoption taxpayer identification number. Free tax filing for college students  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 college students For more information, see Social Security Number (SSN) , later. Free tax filing for college students Taxpayer identification number for aliens. Free tax filing for college students  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 college students For more information, see Social Security Number (SSN) , later. Free tax filing for college students Frivolous tax submissions. Free tax filing for college students  The IRS has published a list of positions that are identified as frivolous. Free tax filing for college students The penalty for filing a frivolous tax return is $5,000. Free tax filing for college students Also, the $5,000 penalty will apply to other specified frivolous submissions. Free tax filing for college students For more information, see Civil Penalties , later. Free tax filing for college students Introduction This chapter discusses the following topics. Free tax filing for college students Whether you have to file a return. Free tax filing for college students Which form to use. Free tax filing for college students How to file electronically. Free tax filing for college students When, how, and where to file your return. Free tax filing for college students What happens if you pay too little or too much tax. Free tax filing for college students What records you should keep and how long you should keep them. Free tax filing for college students How you can change a return you have already filed. Free tax filing for college students 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 college students Individuals in general. Free tax filing for college students (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Free tax filing for college students S. Free tax filing for college students citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Free tax filing for college students S. Free tax filing for college students possessions. Free tax filing for college students ) Dependents. Free tax filing for college students Certain children under age 19 or full-time students. Free tax filing for college students Self-employed persons. Free tax filing for college students Aliens. Free tax filing for college students The filing requirements for each category are explained in this chapter. Free tax filing for college students The filing requirements apply even if you do not owe tax. Free tax filing for college students Even if you do not have to file a return, it may be to your advantage to do so. Free tax filing for college students See Who Should File, later. Free tax filing for college students 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 college students 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 college students Individuals—In General If you are a U. Free tax filing for college students S. Free tax filing for college students 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 college students To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Free tax filing for college students Even if no table shows that you must file, you may need to file to get money back. Free tax filing for college students (See Who Should File , later. Free tax filing for college students ) Gross income. Free tax filing for college students   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 college students 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 college students 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 college students 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 college students   Common types of income are discussed in Part Two of this publication. Free tax filing for college students Community income. Free tax filing for college students   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 college students 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 college students See Publication 555, Community Property, for more information. Free tax filing for college students Nevada, Washington, and California domestic partners. Free tax filing for college students   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 college students See Publication 555. Free tax filing for college students Self-employed individuals. Free tax filing for college students   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 college students See Self-Employed Persons , later, for more information about your filing requirements. Free tax filing for college students    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 college students Filing status. Free tax filing for college students   Your filing status depends on whether you are single or married and on your family situation. Free tax filing for college students Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Free tax filing for college students See chapter 2 for an explanation of each filing status. Free tax filing for college students Age. Free tax filing for college students   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 college students See Table 1-1. Free tax filing for college students You are considered 65 on the day before your 65th birthday. Free tax filing for college students For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free tax filing for college students Table 1-1. Free tax filing for college students 2013 Filing Requirements for Most Taxpayers IF your filing status is. Free tax filing for college students . Free tax filing for college students . Free tax filing for college students AND at the end of 2013 you  were. Free tax filing for college students . Free tax filing for college students . Free tax filing for college students * THEN file a return if  your gross income  was at least. Free tax filing for college students . Free tax filing for college students . Free tax filing for college students ** 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 college students ** 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 college students 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 college students 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 college students Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free tax filing for college students Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free tax filing for college students 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 college students *** 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 college students 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 college students You are the surviving spouse, executor, administrator, or legal representative. Free tax filing for college students The decedent met the filing requirements at the date of death. Free tax filing for college students For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students 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 college students For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free tax filing for college students S. Free tax filing for college students Citizens and Resident Aliens Abroad. Free tax filing for college students It is available online and at most U. Free tax filing for college students S. Free tax filing for college students embassies and consulates. Free tax filing for college students See How To Get Tax Help in the back of this publication. Free tax filing for college students Residents of Puerto Rico If you are a U. Free tax filing for college students S. Free tax filing for college students citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free tax filing for college students S. Free tax filing for college students income tax return for any year in which you meet the income requirements. Free tax filing for college students This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free tax filing for college students If you are a bona fide resident of Puerto Rico for the entire year, your U. Free tax filing for college students S. Free tax filing for college students gross income does not include income from sources within Puerto Rico. Free tax filing for college students 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 college students S. Free tax filing for college students agency. Free tax filing for college students If you receive income from Puerto Rican sources that is not subject to U. Free tax filing for college students S. Free tax filing for college students tax, you must reduce your standard deduction. Free tax filing for college students As a result, the amount of income you must have before you are required to file a U. Free tax filing for college students S. Free tax filing for college students income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Free tax filing for college students For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free tax filing for college students S. Free tax filing for college students Possessions. Free tax filing for college students Individuals With Income From U. Free tax filing for college students S. Free tax filing for college students Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands, special rules may apply when determining whether you must file a U. Free tax filing for college students S. Free tax filing for college students federal income tax return. Free tax filing for college students In addition, you may have to file a return with the individual island government. Free tax filing for college students See Publication 570 for more information. Free tax filing for college students 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 college students You also must file if your situation is described in Table 1-3. Free tax filing for college students Responsibility of parent. Free tax filing for college students   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 college students 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 college students 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 college students ” Child's earnings. Free tax filing for college students   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 college students 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 college students But if the child does not pay the tax due on this income, the parent is liable for the tax. Free tax filing for college students 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 college students If this election is made, the child does not have to file a return. Free tax filing for college students See Parent's Election To Report Child's Interest and Dividends in chapter 31. Free tax filing for college students 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 college students 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 college students 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 college students 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 college students 28 or more. Free tax filing for college students (See Table 1-3. Free tax filing for college students ) Use Schedule SE (Form 1040) to figure your self-employment tax. Free tax filing for college students Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Free tax filing for college students For more information about this tax, see Publication 334, Tax Guide for Small Business. Free tax filing for college students Employees of foreign governments or international organizations. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students 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 college students Ministers. Free tax filing for college students   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 college students 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 college students For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax filing for college students Table 1-2. Free tax filing for college students 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Free tax filing for college students 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 college students (See Table 1-3 for other situations when you must file. Free tax filing for college students ) In this table, earned income includes salaries, wages, tips, and professional fees. Free tax filing for college students It also includes taxable scholarship and fellowship grants. Free tax filing for college students (See Scholarships and fellowships in chapter 12. Free tax filing for college students ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Free tax filing for college students 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 college students Gross income is the total of your earned and unearned income. Free tax filing for college students   Single dependents—Were you either age 65 or older or blind? □ No. Free tax filing for college students You must file a return if any of the following apply. Free tax filing for college students     • Your unearned income was more than $1,000. Free tax filing for college students     • Your earned income was more than $6,100. Free tax filing for college students     • 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 college students □ Yes. Free tax filing for college students You must file a return if any of the following apply. Free tax filing for college students     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free tax filing for college students     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free tax filing for college students     • 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 college students Married dependents—Were you either age 65 or older or blind? □ No. Free tax filing for college students You must file a return if any of the following apply. Free tax filing for college students     • Your unearned income was more than $1,000. Free tax filing for college students     • Your earned income was more than $6,100. Free tax filing for college students     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free tax filing for college students     • 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 college students □ Yes. Free tax filing for college students You must file a return if any of the following apply. Free tax filing for college students     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free tax filing for college students     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free tax filing for college students     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free tax filing for college students     • 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 college students 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 college students The rules used to determine your alien status are discussed in Publication 519, U. Free tax filing for college students S. Free tax filing for college students Tax Guide for Aliens. Free tax filing for college students Resident alien. Free tax filing for college students   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 college students S. Free tax filing for college students citizens. Free tax filing for college students Use the forms discussed in this publication. Free tax filing for college students Nonresident alien. Free tax filing for college students   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 college students S. Free tax filing for college students citizens and resident aliens. Free tax filing for college students See Publication 519 to find out if U. Free tax filing for college students S. Free tax filing for college students income tax laws apply to you and which forms you should file. Free tax filing for college students Dual-status taxpayer. Free tax filing for college students   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 college students Different rules apply for each part of the year. Free tax filing for college students For information on dual-status taxpayers, see Publication 519. Free tax filing for college students Table 1-3. Free tax filing for college students 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 college students 1. Free tax filing for college students   You owe any special taxes, including any of the following. Free tax filing for college students   a. Free tax filing for college students Alternative minimum tax. Free tax filing for college students   b. Free tax filing for college students Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free tax filing for college students But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free tax filing for college students   c. Free tax filing for college students Household employment taxes. Free tax filing for college students But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Free tax filing for college students   d. Free tax filing for college students 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 college students   e. Free tax filing for college students Recapture of first-time homebuyer credit. Free tax filing for college students   f. Free tax filing for college students 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 college students   g. Free tax filing for college students Recapture taxes. Free tax filing for college students 2. Free tax filing for college students   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Free tax filing for college students 3. Free tax filing for college students   You had net earnings from self-employment of at least $400. Free tax filing for college students 4. Free tax filing for college students   You had wages of $108. Free tax filing for college students 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 college students 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 college students You had federal income tax withheld or made estimated tax payments. Free tax filing for college students You qualify for the earned income credit. Free tax filing for college students See chapter 36 for more information. Free tax filing for college students You qualify for the additional child tax credit. Free tax filing for college students See chapter 34 for more information. Free tax filing for college students You qualify for the health coverage tax credit. Free tax filing for college students See chapter 37 for more information. Free tax filing for college students You qualify for the American opportunity credit. Free tax filing for college students See chapter 35 for more information. Free tax filing for college students You qualify for the credit for federal tax on fuels. Free tax filing for college students See chapter 37 for more information. Free tax filing for college students 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 college students (But also see Does My Return Have To Be on Paper , later. Free tax filing for college students ) See the discussion under Form 1040 for when you must use that form. Free tax filing for college students Form 1040EZ Form 1040EZ is the simplest form to use. Free tax filing for college students You can use Form 1040EZ if all of the following apply. Free tax filing for college students    Your filing status is single or married filing jointly. Free tax filing for college students If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Free tax filing for college students 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 college students If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free tax filing for college students You do not claim any dependents. Free tax filing for college students Your taxable income is less than $100,000. Free tax filing for college students 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 college students You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Free tax filing for college students You do not claim any credits other than the earned income credit. Free tax filing for college students You do not owe any household employment taxes on wages you paid to a household employee. Free tax filing for college students If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Free tax filing for college students You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Free tax filing for college students   You must meet all of these requirements to use Form 1040EZ. Free tax filing for college students If you do not, you must use Form 1040A or Form 1040. Free tax filing for college students Figuring tax. Free tax filing for college students   On Form 1040EZ, you can use only the tax table to figure your income tax. Free tax filing for college students You cannot use Form 1040EZ to report any other tax. Free tax filing for college students Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Free tax filing for college students You can use Form 1040A if all of the following apply. Free tax filing for college students    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 college students 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 college students You must use Form 1040. Free tax filing for college students Your taxable income is less than $100,000. Free tax filing for college students Your adjustments to income are for only the following items. Free tax filing for college students Educator expenses. Free tax filing for college students IRA deduction. Free tax filing for college students Student loan interest deduction. Free tax filing for college students Tuition and fees. Free tax filing for college students You do not itemize your deductions. Free tax filing for college students You claim only the following tax credits. Free tax filing for college students The credit for child and dependent care expenses. Free tax filing for college students (See chapter 32. Free tax filing for college students ) The credit for the elderly or the disabled. Free tax filing for college students (See chapter 33. Free tax filing for college students ) The education credits. Free tax filing for college students (See chapter 35. Free tax filing for college students ) The retirement savings contribution credit. Free tax filing for college students (See chapter 37. Free tax filing for college students ) The child tax credit. Free tax filing for college students (See chapter 34. Free tax filing for college students ) The earned income credit. Free tax filing for college students (See chapter 36. Free tax filing for college students ) The additional child tax credit. Free tax filing for college students (See chapter 34. Free tax filing for college students ) 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 college students (See Publication 525, Taxable and Nontaxable Income. Free tax filing for college students )   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 college students   You must meet all these requirements to use Form 1040A. Free tax filing for college students If you do not, you must use Form 1040. Free tax filing for college students Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Free tax filing for college students You can use Form 1040 to report all types of income, deductions, and credits. Free tax filing for college students 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 college students You must use Form 1040 if any of the following apply. Free tax filing for college students    Your taxable income is $100,000 or more. Free tax filing for college students You itemize your deductions on Schedule A. Free tax filing for college students 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 college students You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Free tax filing for college students 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 college students 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 college students (See chapter 6. Free tax filing for college students ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Free tax filing for college students You claim any credits other than the credits listed earlier under Form 1040A. Free tax filing for college students You owe the excise tax on insider stock compensation from an expatriated corporation. Free tax filing for college students Your Form W-2 shows an amount in box 12 with a code Z. Free tax filing for college students You had a qualified health savings account funding distribution from your IRA. Free tax filing for college students You are an employee and your employer did not withhold social security and Medicare tax. Free tax filing for college students 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 college students You are a debtor in a bankruptcy case filed after October 16, 2005. Free tax filing for college students You must repay the first-time homebuyer credit. Free tax filing for college students You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Free tax filing for college students 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 college students If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Free tax filing for college students See your tax return instructions for details. Free tax filing for college students If you do not qualify for Free File, then you should check out IRS. Free tax filing for college students gov for low-cost e-file options or Free File Fillable Forms. Free tax filing for college students IRS e-file Table 1-4 lists the benefits of IRS e-file. Free tax filing for college students IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Free tax filing for college students As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Free tax filing for college students 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 college students Using e-file does not affect your chances of an IRS examination of your return. Free tax filing for college students Free File Fillable Forms. Free tax filing for college students   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Free tax filing for college students 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 college students gov, and Apply only to a federal tax return. Free tax filing for college students Electronic return signatures. Free tax filing for college students   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Free tax filing for college students If you are filing online, you must use a Self-Select PIN. Free tax filing for college students If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Free tax filing for college students Self-Select PIN. Free tax filing for college students   The Self-Select PIN method allows you to create your own PIN. Free tax filing for college students 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 college students   A PIN is any combination of five digits you choose except five zeros. Free tax filing for college students If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Free tax filing for college students   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 college students Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Free tax filing for college students 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 college students 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 college students Visit us at IRS. Free tax filing for college students 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 college students (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 college students The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Free tax filing for college students ) You will also be prompted to enter your date of birth. Free tax filing for college students Table 1-4. Free tax filing for college students 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 college students • Free File is available in English and Spanish. Free tax filing for college students • Free File is available online 24 hours a day, 7 days a week. Free tax filing for college students • Get your refund faster by e-filing using Direct Deposit. Free tax filing for college students • Sign electronically with a secure self-selected PIN and file a completely paperless return. Free tax filing for college students • Receive an acknowledgement that your return was received and accepted. Free tax filing for college students • 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 college students You can also file a return early and pay the amount you owe by the due date of your return. Free tax filing for college students • Save time by preparing and e-filing federal and state returns together. Free tax filing for college students • IRS computers quickly and automatically check for errors or other missing information. Free tax filing for college students • 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 college students 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 college students If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Free tax filing for college students This can be found at IRS. Free tax filing for college students gov. Free tax filing for college students Click on Request an Electronic Filing PIN. Free tax filing for college students Or you can call 1-866-704-7388. Free tax filing for college students Practitioner PIN. Free tax filing for college students   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Free tax filing for college students The practitioner can provide you with details. Free tax filing for college students Form 8453. Free tax filing for college students   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 college students For details, see Form 8453. Free tax filing for college students For more details, visit www. Free tax filing for college students irs. Free tax filing for college students gov/efile and click on “ Individuals. Free tax filing for college students ” Identity Protection PIN. Free tax filing for college students   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 college students If the IRS has not given you this type of number, leave these spaces blank. Free tax filing for college students For more information, see the Instructions for Form 1040A or Form 1040. Free tax filing for college students Power of attorney. Free tax filing for college students   If an agent is signing your return for you, a power of attorney (POA) must be filed. Free tax filing for college students Attach the POA to Form 8453 and file it using that form's instructions. Free tax filing for college students See Signatures , later, for more information on POAs. Free tax filing for college students State returns. Free tax filing for college students   In most states, you can file an electronic state return simultaneously with your federal return. Free tax filing for college students For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Free tax filing for college students irs. Free tax filing for college students gov/efile. Free tax filing for college students Refunds. Free tax filing for college students   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 college students With e-file, your refund will be issued faster than if you filed on paper. Free tax filing for college students   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 college students See Offset against debts under Refunds, later. Free tax filing for college students Refund inquiries. Free tax filing for college students   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Free tax filing for college students See Refund Information , later. Free tax filing for college students Amount you owe. Free tax filing for college students   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Free tax filing for college students See How To Pay , later, for information on how to pay the amount you owe. Free tax filing for college students 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 college students A computer with Internet access and tax preparation software are all you need. Free tax filing for college students 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 college students 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 college students For information, visit www. Free tax filing for college students irs. Free tax filing for college students gov/efile. Free tax filing for college students Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Free tax filing for college students Others offer it for a fee. Free tax filing for college students Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Free tax filing for college students Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Free tax filing for college students 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 college students 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 college students To find a site near you, call 1-800-906-9887. Free tax filing for college students Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free tax filing for college students aarp. Free tax filing for college students org/taxaide or call 1-888-227-7669. Free tax filing for college students For more information on these programs, go to IRS. Free tax filing for college students gov and enter keyword “VITA” in the search box. Free tax filing for college students Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Free tax filing for college students 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 college students Note. Free tax filing for college students Tax professionals may charge a fee for IRS e-file. Free tax filing for college students Fees can vary depending on the professional and the specific services rendered. Free tax filing for college students 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 college students 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 college students Table 1-5. Free tax filing for college students When To File Your 2013 Return For U. Free tax filing for college students S. Free tax filing for college students citizens and residents who file returns on a calendar year. Free tax filing for college students   For Most Taxpayers For Certain Taxpayers Outside the U. Free tax filing for college students S. Free tax filing for college students 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 college students When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free tax filing for college students —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free tax filing for college students Filing paper returns on time. Free tax filing for college students   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 college students If you send your return by registered mail, the date of the registration is the postmark date. Free tax filing for college students The registration is evidence that the return was delivered. Free tax filing for college students 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 college students The postmarked certified mail receipt is evidence that the return was delivered. Free tax filing for college students Private delivery services. Free tax filing for college students   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 college students The private delivery service can tell you how to get written proof of this date. Free tax filing for college students   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free tax filing for college students gov and enter “private delivery service” in the search box. Free tax filing for college students   The following are designated private delivery services. Free tax filing for college students DHL Express (DHL): Same Day Service. Free tax filing for college students Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free tax filing for college students 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 college students M. Free tax filing for college students , UPS Worldwide Express Plus, and UPS Worldwide Express. Free tax filing for college students Filing electronic returns on time. Free tax filing for college students   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 college students 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 college students   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 college students The date and time in your time zone controls whether your electronically filed return is timely. Free tax filing for college students Filing late. Free tax filing for college students   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 college students For more information, see Penalties , later. Free tax filing for college students Also see Interest under Amount You Owe. Free tax filing for college students   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 college students Nonresident alien. Free tax filing for college students    If you are a nonresident alien and earn wages subject to U. Free tax filing for college students S. Free tax filing for college students income tax withholding, your 2013 U. Free tax filing for college students S. Free tax filing for college students 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 college students   If you do not earn wages subject to U. Free tax filing for college students S. Free tax filing for college students 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 college students See Publication 519 for more filing information. Free tax filing for college students Filing for a decedent. Free tax filing for college students   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 college students See Publication 559. Free tax filing for college students Extensions of Time To File You may be able to get an extension of time to file your return. Free tax filing for college students 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 college students 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 college students Example. Free tax filing for college students If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Free tax filing for college students If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Free tax filing for college students You may also be charged penalties, discussed later. Free tax filing for college students How to get the automatic extension. Free tax filing for college students   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Free tax filing for college students E-file options. Free tax filing for college students   There are two ways you can use e-file to get an extension of time to file. Free tax filing for college students Complete Form 4868, Application for Automatic Extension of Time To File U. Free tax filing for college students S. Free tax filing for college students Individual Income Tax Return, to use as a worksheet. Free tax filing for college students 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 college students If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Free tax filing for college students E-file using your personal computer or a tax professional. Free tax filing for college students    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free tax filing for college students You will need to provide certain information from your tax return for 2012. Free tax filing for college students 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 college students E-file and pay by credit or debit card or by direct transfer from your bank account. Free tax filing for college students   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 college students You can do this by phone or over the Internet. Free tax filing for college students You do not file Form 4868. Free tax filing for college students See Pay online , under How To Pay, later in this chapter. Free tax filing for college students Filing a paper Form 4868. Free tax filing for college students   You can get an extension of time to file by filing a paper Form 4868. Free tax filing for college students Mail it to the address shown in the form instructions. Free tax filing for college students   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 college students ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Free tax filing for college students When to file. Free tax filing for college students   You must request the automatic extension by the due date for your return. Free tax filing for college students You can file your return any time before the 6-month extension period ends. Free tax filing for college students When you file your return. Free tax filing for college students   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Free tax filing for college students 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 college students Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Free tax filing for college students 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 college students S. Free tax filing for college students 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 college students 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 college students 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 college students See Individuals Serving in Combat Zone , later, for special rules that apply to you. Free tax filing for college students Married taxpayers. Free tax filing for college students   If you file a joint return, only one spouse has to qualify for this automatic extension. Free tax filing for college students If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Free tax filing for college students How to get the extension. Free tax filing for college students   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 college students (See the situations listed under (2), earlier. Free tax filing for college students ) Extensions beyond 2 months. Free tax filing for college students   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 college students File Form 4868 and check the box on line 8. Free tax filing for college students No further extension. Free tax filing for college students   An extension of more than 6 months will generally not be granted. Free tax filing for college students However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Free tax filing for college students For more information, see When To File and Pay in Publication 54. Free tax filing for college students 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 college students 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 college students Combat zone. Free tax filing for college students   For purposes of the automatic extension, the term “combat zone” includes the following areas. Free tax filing for college students The Arabian peninsula area, effective January 17, 1991. Free tax filing for college students The Kosovo area, effective March 24, 1999. Free tax filing for college students Afghanistan area, effective September 19, 2001. Free tax filing for college students   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Free tax filing for college students The publication also has information about other tax benefits available to military personnel serving in a combat zone. Free tax filing for college students Extension period. Free tax filing for college students   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 college students   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 college students For example, you have 3½ months (January 1 – April 15) to file your tax return. Free tax filing for college students 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 college students See Extension of Deadlines in Publication 3 for more information. Free tax filing for college students   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 college students 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 college students It also explains how to complete certain sections of the form. Free tax filing for college students You may find Table 1-6 helpful when you prepare your paper return. Free tax filing for college students Table 1-6. Free tax filing for college students Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Free tax filing for college students 2 — Get the forms, schedules, and publications you need. Free tax filing for college students 3 — Fill in your return. Free tax filing for college students 4 — Check your return to make sure it is correct. Free tax filing for college students 5 — Sign and date your return. Free tax filing for college students 6 — Attach all required forms and schedules. Free tax filing for college students Electronic returns. Free tax filing for college students   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 college students Substitute tax forms. Free tax filing for college students   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 college students Form W-2. Free tax filing for college students   If you were an employee, you should receive Form W-2 from your employer. Free tax filing for college students You will need the information from this form to prepare your return. Free tax filing for college students See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Free tax filing for college students   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free tax filing for college students If it is mailed, you should allow adequate time to receive it before contacting your employer. Free tax filing for college students 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 college students When you request IRS help, be prepared to provide the following information. Free tax filing for college students Your name, address (including ZIP code), and phone number. Free tax filing for college students Your SSN. Free tax filing for college students Your dates of employment. Free tax filing for college students Your employer's name, address (including ZIP code), and phone number. Free tax filing for college students Form 1099. Free tax filing for college students   If you received certain types of income, you may receive a Form 1099. Free tax filing for college students 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 college students If it is mailed, you should allow adequate time to receive it before contacting the payer. Free tax filing for college students 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 college students 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 college students A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Free tax filing for college students You must account for your income and expenses in a way that clearly shows your taxable income. Free tax filing for college students The way you do this is called an accounting method. Free tax filing for college students This section explains which accounting periods and methods you can use. Free tax filing for college students Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Free tax filing for college students If you do not use a calendar year, your accounting period is a fiscal year. Free tax filing for college students A regular fiscal year is a 12-month period that ends on the last day of any month except December. Free tax filing for college students 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 college students You choose your accounting period (tax year) when you file your first income tax return. Free tax filing for college students It cannot be longer than 12 months. Free tax filing for college students More information. Free tax filing for college students   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Free tax filing for college students Accounting Methods Your accounting method is the way you account for your income and expenses. Free tax filing for college students Most taxpayers use either the cash method or an accrual method. Free tax filing for college students You choose a method when you file your first income tax return. Free tax filing for college students If you want to change your accounting method after that, you generally must get IRS approval. Free tax filing for college students Cash method. Free tax filing for college students   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 college students Generally, you deduct all expenses in the year you actually pay them. Free tax filing for college students This is the method most individual taxpayers use. Free tax filing for college students Constructive receipt. Free tax filing for college students   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 college students You do not need to have physical possession of it. Free tax filing for college students 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 college students Garnisheed wages. Free tax filing for college students   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 college students You must include these wages in income for the year you would have received them. Free tax filing for college students Debts paid for you. Free tax filing for college students   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 college students See Canceled Debts in chapter 12 for more information. Free tax filing for college students Payment to third party. Free tax filing for college students   If a third party is paid income from property you own, you have constructively received the income. Free tax filing for college students It is the same as if you had actually received the income and paid it to the third party. Free tax filing for college students Payment to an agent. Free tax filing for college students   Income an agent receives for you is income you constructively received in the year the agent receives it. Free tax filing for college students 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 college students Check received or available. Free tax filing for college students   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 college students A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Free tax filing for college students 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 college students 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 college students No constructive receipt. Free tax filing for college students   There may be facts to show that you did not constructively receive income. Free tax filing for college students Example. Free tax filing for college students 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 college students Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Free tax filing for college students Accrual method. Free tax filing for college students   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Free tax filing for college students You generally deduct your expenses when you incur them, rather than when you pay them. Free tax filing for college students Income paid in advance. Free tax filing for college students   An advance payment of income is generally included in gross income in the year you receive it. Free tax filing for college students Your method of accounting does not matter as long as the income is available to you. Free tax filing for college students An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Free tax filing for college students   A limited deferral until the next tax year may be allowed for certain advance payments. Free tax filing for college students See Publication 538 for specific information. Free tax filing for college students Additional information. Free tax filing for college students   For more information on accounting methods, including how to change your accounting method, see Publication 538. Free tax filing for college students Social Security Number (SSN) You must enter your SSN on your return. Free tax filing for college students If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Free tax filing for college students If you are filing a joint return, include the SSNs in the same order as the names. Free tax filing for college students Use this same order in submitting other forms and documents to the IRS. Free tax filing for college students 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 college students 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 college students 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 college students If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Free tax filing for college students Name change. Free tax filing for college students   If you changed your name because of marriage, divorce, etc. Free tax filing for college students , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Free tax filing for college students This prevents delays in processing your return and issuing refunds. Free tax filing for college students It also safeguards your future social security benefits. Free tax filing for college students Dependent's SSN. Free tax filing for college students   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Free tax filing for college students This requirement applies to all dependents (not just your children) claimed on your tax return. Free tax filing for college students Exception. Free tax filing for college students    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 college students The document must show that the child was born alive. Free tax filing for college students No SSN. Free tax filing for college students   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 college students It usually takes about 2 weeks to get an SSN. Free tax filing for college students If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students 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 college students 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 college students   Form SS-5 is available at any SSA office, on the Internet at www. Free tax filing for college students socialsecurity. Free tax filing for college students gov, or by calling 1-800-772-1213. Free tax filing for college students 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 college students   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 college students   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 college students Adoption taxpayer identification number (ATIN). Free tax filing for college students   If you are in the process of adopting a child who is a U. Free tax filing for college students S. Free tax filing for college students 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 college students    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free tax filing for college students S. Free tax filing for college students Adoptions, with the IRS to get an ATIN if all of the following are true. Free tax filing for college students You have a child living with you who was placed in your home for legal adoption. Free tax filing for college students 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 college students You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Free tax filing for college students You are eligible to claim the child as a dependent on your tax return. Free tax filing for college students After the adoption is final, you must apply for an SSN for the child. Free tax filing for college students You cannot continue using the ATIN. Free tax filing for college students   See Form W-7A for more information. Free tax filing for college students Nonresident alien spouse. Free tax filing for college students   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 college students If your spouse is not eligible for an SSN, see the following discussion on ITINs. Free tax filing for college students Individual taxpayer identification number (ITIN). Free tax filing for college students   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 college students This also applies to an alien spouse or dependent. Free tax filing for college students To apply for an ITIN, file Form W-7 with the IRS. Free tax filing for college students It usually takes about 6 to 10 weeks to get an ITIN. Free tax filing for college students Enter the ITIN on your tax return wherever an SSN is requested. Free tax filing for college students    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 college students See the Form W-7 instructions for how and where to file. Free tax filing for college students 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 college students ITIN for tax use only. Free tax filing for college students   An ITIN is for tax use only. Free tax filing for college students 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 college students S. Free tax filing for college students law. Free tax filing for college students Penalty for not providing social security number. Free tax filing for college students   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 college students See the discussion on Penalties , later, for more information. Free tax filing for college students SSN on correspondence. Free tax filing for college students   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 college students Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Free tax filing for college students Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Free tax filing for college students If you want $3 to go to this fund, check the box. Free tax filing for college students If you are filing a joint return, your spouse can also have $3 go to the fund. Free tax filing for college students If you check a box, your tax or refund will not change. Free tax filing for college students Computations The following information may be useful in making the return easier to complete. Free tax filing for college students Rounding off dollars. Free tax filing for college students   You can round off cents to whole dollars on your return and schedules. Free tax filing for college students If you do round to whole dollars, you must round all amounts. Free tax filing for college students To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Free tax filing for college students For example, $1. Free tax filing for college students 39 becomes $1 and $2. Free tax filing for college students 50 becomes $3. Free tax filing for college students   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 college students Example. Free tax filing for college students You receive two Forms W-2: one showing wages of $5,000. Free tax filing for college students 55 and one showing wages of $18,500. Free tax filing for college students 73. Free tax filing for college students On Form 1040, line 7, you would enter $23,501 ($5,000. Free tax filing for college students 55 + $18,500. Free tax filing for college students 73 = $23,501. Free tax filing for college students 28), not $23,502 ($5,001 + $18,501). Free tax filing for college students Equal amounts. Free tax filing for college students   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Free tax filing for college students Example. Free tax filing for college students Line 1 is $500. Free tax filing for college students Line 3 is $500. Free tax filing for college students Line 5 asks you to enter the smaller of line 1 or 3. Free tax filing for college students Enter $500 on line 5. Free tax filing for college students Negative amounts. Free tax filing for college students   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 college students To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Free tax filing for college students 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 college students You may be able to file a paperless return using IRS e-file. Free tax filing for college students There's nothing to attach or mail, not even your Forms W-2. Free tax filing for college students See Does My Return Have To Be on Paper, earlier. Free tax filing for college students Form W-2. Free tax filing for college students   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 college students You should have a Form W-2 from each employer. Free tax filing for college students 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 college students Attach it to the front page of your paper return, not to any attachments. Free tax filing for college students For more information, see Form W-2 in chapter 4. Free tax filing for college students   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for college students , 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 college students Form 1040EZ. Free tax filing for college students   There are no additional schedules to file with Form 1040EZ. Free tax filing for college students Form 1040A. Free tax filing for college students   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 college students 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 college students Do not attach items unless required to do so. Free tax filing for college students Form 1040. Free tax filing for college students   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 college students 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 college students Do not attach items unless required to do so. Free tax filing for college students 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 college students 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