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H&r Block 2011 Tax Return

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H&r Block 2011 Tax Return

H&r block 2011 tax return Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. H&r block 2011 tax return Tax questions. H&r block 2011 tax return Useful Items - You may want to see: What's New SE tax rate. H&r block 2011 tax return  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. H&r block 2011 tax return 4%. H&r block 2011 tax return The Medicare (HI) portion of the SE tax remains 2. H&r block 2011 tax return 9%. H&r block 2011 tax return As a result, the SE tax rate returns to 15. H&r block 2011 tax return 3%. H&r block 2011 tax return For more information, see the Instructions for Schedule SE (Form 1040). H&r block 2011 tax return Earnings subject to social security. H&r block 2011 tax return  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. H&r block 2011 tax return For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. H&r block 2011 tax return Additional Medicare Tax. H&r block 2011 tax return  Beginning in 2013, a 0. H&r block 2011 tax return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. H&r block 2011 tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. H&r block 2011 tax return Modified AGI limit for traditional IRA contributions increased. H&r block 2011 tax return  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. H&r block 2011 tax return If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. H&r block 2011 tax return Modified AGI limit for Roth IRA contributions increased. H&r block 2011 tax return  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. H&r block 2011 tax return Earned income credit (EIC). H&r block 2011 tax return  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. H&r block 2011 tax return You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. H&r block 2011 tax return Reminders Future developments. H&r block 2011 tax return . H&r block 2011 tax return   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/pub517. H&r block 2011 tax return Photographs of missing children. H&r block 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. H&r block 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block 2011 tax return Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. H&r block 2011 tax return Social security and Medicare taxes are collected under one of two systems. H&r block 2011 tax return Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. H&r block 2011 tax return Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. H&r block 2011 tax return No earnings are subject to both systems. H&r block 2011 tax return Table 1. H&r block 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. H&r block 2011 tax return Do not rely on this table alone. H&r block 2011 tax return Also read the discussion for the class in the following pages. H&r block 2011 tax return Class Covered under FICA? Covered under SECA? Minister NO. H&r block 2011 tax return Your ministerial earnings are exempt. H&r block 2011 tax return YES, if you do not have an approved exemption from the IRS. H&r block 2011 tax return   NO, if you have an approved exemption. H&r block 2011 tax return Member of a religious order who has not taken a vow of poverty NO. H&r block 2011 tax return Your ministerial earnings are exempt. H&r block 2011 tax return YES, if you do not have an approved exemption from the IRS. H&r block 2011 tax return   NO, if you have an approved exemption. H&r block 2011 tax return Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. H&r block 2011 tax return   NO, if neither of the above applies. H&r block 2011 tax return NO. H&r block 2011 tax return Your ministerial earnings are exempt. H&r block 2011 tax return Christian Science practitioner or reader NO. H&r block 2011 tax return Your ministerial earnings are exempt. H&r block 2011 tax return YES, if you do not have an approved exemption from the IRS. H&r block 2011 tax return   NO, if you have an approved exemption. H&r block 2011 tax return Religious worker (church employee) YES, if your employer did not elect to exclude you. H&r block 2011 tax return    NO, if your employer elected to exclude you. H&r block 2011 tax return YES, if your employer elected to exclude you from FICA. H&r block 2011 tax return   NO, if you are covered under FICA. H&r block 2011 tax return Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. H&r block 2011 tax return    NO, if you have an approved exemption. H&r block 2011 tax return YES, if you are self-employed and do not have an approved exemption from the IRS. H&r block 2011 tax return   NO, if you have an approved exemption. H&r block 2011 tax return * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. H&r block 2011 tax return In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. H&r block 2011 tax return 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. H&r block 2011 tax return Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. H&r block 2011 tax return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. H&r block 2011 tax return A self-employment loss is not considered for purposes of this tax. H&r block 2011 tax return RRTA compensation is separately compared to the threshold. H&r block 2011 tax return There is no employer match for Additional Medicare Tax. H&r block 2011 tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. H&r block 2011 tax return This publication contains information for the following classes of taxpayers. H&r block 2011 tax return Ministers. H&r block 2011 tax return Members of a religious order. H&r block 2011 tax return Christian Science practitioners and readers. H&r block 2011 tax return Religious workers (church employees). H&r block 2011 tax return Members of a recognized religious sect. H&r block 2011 tax return Note. H&r block 2011 tax return Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. H&r block 2011 tax return This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. H&r block 2011 tax return Which earnings are taxed under FICA and which under SECA. H&r block 2011 tax return See Table 1 above. H&r block 2011 tax return How a member of the clergy can apply for an exemption from self-employment tax. H&r block 2011 tax return How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. H&r block 2011 tax return How a member of the clergy or religious worker figures net earnings from self-employment. H&r block 2011 tax return This publication also covers certain income tax rules of interest to ministers and members of a religious order. H&r block 2011 tax return A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. H&r block 2011 tax return In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. H&r block 2011 tax return You will find these worksheets right after the Comprehensive Example . H&r block 2011 tax return Note. H&r block 2011 tax return In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. H&r block 2011 tax return Comments and suggestions. H&r block 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. H&r block 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block 2011 tax return   You can send your comments from www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/formspubs/. H&r block 2011 tax return Click on “More Information” and then on “Give us feedback”. H&r block 2011 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block 2011 tax return Ordering forms and publications. H&r block 2011 tax return   Visit www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block 2011 tax return Internal Revenue Service 1201 N. H&r block 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block 2011 tax return   If you have a tax question, check the information available on IRS. H&r block 2011 tax return gov or call 1-800-829-1040. H&r block 2011 tax return We cannot answer tax questions sent to either of the above addresses. H&r block 2011 tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. H&r block 2011 tax return S. H&r block 2011 tax return Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. H&r block 2011 tax return S. H&r block 2011 tax return Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. H&r block 2011 tax return   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. H&r block 2011 tax return Prev  Up  Next   Home   More Online Publications
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Affordable Care Act Tax Provisions

Check out the new Affordable Care Act Tax Provisions Home Page

Información en Español: Disposiciones de La Ley del Cuidado de Salud de Bajo Precio
 

Update

The open enrollment period to purchase health insurance coverage for 2014 through the Health Insurance Marketplace runs from Oct. 1, 2013, through March 31, 2014. If you are seeking information about how to obtain health care coverage or financial assistance to purchase health care coverage for you and your family, visit the Health and Human Services website, HealthCare.gov.

Effect of Sequestration on Small Business Health Care Tax Credit

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration. This means that refund payments processed on or after Oct.1, 2013, and on or before Sept. 30, 2014, to a Section 45R applicant will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the original or amended tax return was received by the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

Affected taxpayers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction and the amount.

IRC §7216, Disclosure or Use of Information by Tax Return Preparers

Final Treasury Regulations on rules and consent requirements relating to the disclosure or use of tax return information by tax return preparers became effective Dec. 28, 2012. For additional information about how these apply to services and education related to the Affordable Care Act, please see our questions and answers

Medical Loss Ratio (MLR)

Beginning in 2011, insurance companies are required to spend a specified percentage of premium dollars on medical care and quality improvement activities, meeting a medical loss ratio (MLR) standard. Insurance companies that are not meeting the MLR standard will be required to provide rebates to their consumers beginning in 2012. For information on the federal tax consequences to an insurance company that pays a MLR rebate and an individual policyholder who receives a MLR rebate, as well as information on the federal tax consequences to employees if a MLR rebate stems from a group health insurance policy, see our frequently asked questions.

Reporting Employer Provided Health Coverage in Form W-2

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2, Wage and Tax Statement, in Box 12, using Code DD. Many employers are eligible for transition relief for tax-year 2012 and beyond, until the IRS issues final guidance for this reporting requirement.

The amount reported does not affect tax liability, as the value of the employer excludible contribution to health coverage continues to be excludible from an employee's income, and it is not taxable. This reporting is for informational purposes only, to show employees the value of their health care benefits.

More information about the reporting can be found on Form W-2 Reporting of Employer-Sponsored Health Coverage.

Net Investment Income Tax

A new Net Investment Income Tax went into effect on Jan. 1, 2013. The 3.8 percent Net Investment Income Tax applies to individuals, estates and trusts that have certain investment income above certain threshold amounts. On Nov. 26, 2013, the IRS and the Treasury Department issued final regulations, which provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. In addition, on Nov. 26, 2013, the IRS and the Treasury Department issued proposed regulations on the computation of net investment income as it relates to certain specific types of property. Comments may be submitted electronically, by mail or hand delivered to the IRS. For additional information on the Net Investment Income Tax, see our questions and answers.

Additional Medicare Tax

A new Additional Medicare Tax went into effect on Jan. 1, 2013. The 0.9 percent Additional Medicare Tax applies to an individual’s wages, Railroad Retirement Tax Act compensation and self-employment income that exceeds a threshold amount based on the individual’s filing status. The threshold amounts are $250,000 for married taxpayers who file jointly, $125,000 for married taxpayers who file separately and $200,000 for all other taxpayers. An employer is responsible for withholding the Additional Medicare Tax from wages or compensation it pays to an employee in excess of $200,000 in a calendar year. On Nov. 26, 2013, the IRS and the Department of the Treasury issued final regulations which provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, including the requirement to withhold Additional Medicare Tax on certain wages and compensation, the requirement to report Additional Medicare Tax, and the employer process for adjusting underpayments and overpayments of Additional Medicare Tax. In addition, the regulations provide guidance on the employer and individual processes for filing a claim for refund for an overpayment of Additional Medicare Tax. For additional information on the Additional Medicare Tax, see our questions and answers.

Minimum Value

On April 26, 2012, the Department of the Treasury and IRS issued Notice 2012-31, which provides information and requested public comment on an approach to determining whether an eligible employer-sponsored health plan provides minimum value. Additionally, on April 30, 2013, the Treasury Department and the IRS issued proposed regulations relating to minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit. Starting in 2014, whether such a plan provides minimum value will be relevant to eligibility for the premium tax credit and application of the employer shared responsibility payment.

Information Reporting on Health Coverage by Employers

On March 5, 2014, the Department of the Treasury and IRS issued final regulations on employer health insurance coverage information reporting. The information reporting relates to health insurance coverage that is offered by certain employers, referred to as applicable large employers, and reporting is to be provided by each member of an applicable large employer. Additionally, on July 9, 2013, the Department of the Treasury and the IRS issued Notice 2013-45, announcing transition relief for 2014 from this annual information reporting. Learn more about this reporting requirement by reading the fact sheet issued by the U.S. Department of the Treasury.

Information Reporting on Health Coverage by Insurers

On March 5, 2014, the Department of the Treasury and IRS issued final regulations on minimum essential coverage information reporting. The information reporting is to be provided by health insurance issuers, certain sponsors of self-insured plans, government agencies and certain other parties that provide health coverage. Additionally, on July 9, 2013, the Department of the Treasury and the IRS issued Notice 2013-45 announcing transition relief for 2014 from this annual information reporting. Learn more about this reporting requirement by reading the fact sheet issued by the U.S. Department of the Treasury.

Disclosure of Return Information

On Aug. 13, 2013, the Department of the Treasury and the IRS issued final regulations with rules for disclosure of return information to the Department of Health and Human Services that will be used to carry out eligibility determinations for advance payments of the premium tax credit, Medicaid and other health insurance affordability programs. For additional information on the final regulations, see our questions and answers.

Small Business Health Care Tax Credit

This credit helps small businesses and small tax-exempt organizations afford the cost of covering their employees and is specifically targeted for those with low- and moderate-income workers. The credit is designed to encourage small employers to offer health insurance coverage for the first time or maintain coverage they already have. In general, the credit is available to small employers that pay at least half the cost of single coverage for their employees. On Aug. 23, 2013, the Department of Treasury and the IRS issued proposed regulations, which include information on the transition of eligibility for the credit and requiring the purchase of insurance coverage through an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). Additionally, IRS Notice 2014-06 provides transition relief for employers in certain counties in Washington and Wisconsin with no SHOP coverage available. Learn more by browsing our page on the Small Business Health Care Tax Credit for Small Employers.

Application of the Affordable Care Act to Health Reimbursement Arrangements, Health Flexible Spending Arrangements and Certain Other Employer Healthcare Arrangements

The Affordable Care Act’s market reforms apply to group health plans. On Sept. 13, 2013, the IRS issued Notice 2013-54, which explains how the Affordable Care Act’s market reforms apply to certain types of group health plans, including health reimbursement arrangements (HRAs), health flexible spending arrangements (health FSAs) and certain other employer healthcare arrangements, including arrangements under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy. The notice also provides guidance on employee assistance programs or EAPs and on section 125(f)(3), which prohibits the use of pre-tax employee contributions to cafeteria plans to purchase coverage on an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). The notice applies for plan years beginning on and after Jan. 1, 2014, but taxpayers may apply the guidance provided in the notice for all prior periods.  

DOL has issued a notice in substantially identical form to Notice 2013-54, DOL Technical Release 2013-03, and HHS will shortly issue guidance to reflect that it concurs with Notice 2013-54. On Jan. 24, 2013, DOL and HHS issued FAQs that addressed the application of the Affordable Care Act to HRAs.

On Jan. 9, 2014, DOL and HHS issued FAQs that addressed, among other things, future rules relating to excepted benefits.

Health Flexible Spending Arrangements

Effective Jan. 1, 2011, the cost of an over-the-counter medicine or drug cannot be reimbursed from Flexible Spending Arrangements (FSAs) or health reimbursement arrangements unless a prescription is obtained. The change does not affect insulin, even if purchased without a prescription, or other health care expenses such as medical devices, eye glasses, contact lenses, co-pays and deductibles. This standard applies only to purchases made on or after Jan. 1, 2011. A similar rule went into effect on Jan. 1, 2011, for Health Savings Accounts (HSAs), and Archer Medical Savings Accounts (Archer MSAs). Employers and employees should take these changes into account as they make health benefit decisions. For more information, see news release IR-2010-95, Notice 2010-59, Revenue Ruling 2010-23 and our questions and answers. FSA and HRA participants can continue using debit cards to buy prescribed over-the-counter medicines, if requirements are met. For more information, see news release IR-2010-128 and Notice 2011-5. Additionally, Notice 2013-57 provides information about the definition of preventive care for purposes of high deductible health plans associated with HSAs. 

In addition, starting in 2013, there are new rules about the amount that can be contributed to an FSA. Notice 2012-40 provides information about these rules and flexibility for employers applying the new rules. On Oct. 31, 2013, the Department of the Treasury and IRS issued Notice 2013-71, which provides information on a new $500 carryover option for employer-sponsored healthcare flexible spending arrangements. Learn more by reading the news release issued by the U.S. Department of the Treasury.

Further, Notice 2013-54 provides guidance regarding the application of the Affordable Care Act’s market reforms to certain health FSAs.   

Medical Device Excise Tax

On Dec. 5, 2012, the IRS and the Department of the Treasury issued final regulations on the new 2.3-percent medical device excise tax (IRC §4191) that manufacturers and importers will pay on their sales of certain medical devices starting in 2013. On Dec. 5, 2012, the IRS and the Department of the Treasury also issued Notice 2012-77, which provides interim guidance on certain issues related to the medical device excise tax. Additional information is available on the Medical Device Excise Tax page and Medical Device Excise Tax FAQs on IRS.gov.

Changes to Itemized Deduction for Medical Expenses

Beginning Jan. 1, 2013, you can claim deductions for medical expenses not covered by your health insurance when they reach 10 percent of your adjusted gross income. This change affects your 2013 tax return that you will file in 2014. There is a temporary exemption from Jan. 1, 2013, to Dec. 31, 2016, for individuals age 65 and older and their spouses. For additional information, see our questions and answers.

Health Insurance Premium Tax Credit

Starting in 2014, individuals and families can take a new premium tax credit to help them afford health insurance coverage purchased through an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). The premium tax credit is refundable so taxpayers who have little or no income tax liability can still benefit. The credit also can be paid in advance to a taxpayer’s insurance company to help cover the cost of premiums. On May 18, 2012, the Department of the Treasury and the IRS issued final regulations, which provide guidance for individuals who enroll in qualified health plans through Marketplaces and claim the premium tax credit, and for Marketplaces that make qualified health plans available to individuals and employers. On Jan. 30, 2013, the Department of the Treasury and IRS released final regulations on the premium tax credit affordability test for related individuals. On April 30, 2013, the Department of the Treasury and the IRS issued proposed regulations relating to minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit. Additionally, Notice 2013-41, issued on June 26, 2013, provides information for determining whether or when individuals are considered eligible for coverage under certain Medicaid, Medicare, CHIP, TRICARE, student health or state high-risk pool programs. This determination will affect whether the individual is eligible for the premium tax credit. On June 28, 2013, the Department of the Treasury and IRS issued proposed regulations on the new reporting requirements for Marketplaces. Notice 2014-23 was issued on March 26, 2014, and allows certain victims of domestic abuse to claim the premium tax credit while filing a return using the Married Filing Separately filing status for the 2014 calendar year. For more information on the credit, see our premium tax credit page and our questions and answers.

Individual Shared Responsibility Provision

Starting in 2014, the Individual Shared Responsibility provision calls for each individual to either have minimum essential coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return. On Aug. 27, 2013, the Department of the Treasury and the IRS issued final regulations on the Individual Shared Responsibility provision. On Jan. 23, 2014, the Department of the Treasury and the IRS issued proposed regulations addressing several issues that were identified in the preamble to the final regulations. In particular, the proposed regulations provide that certain limited-benefit Medicaid and TRICARE coverage is not minimum essential coverage. The proposed regulations also address the treatment of health reimbursement arrangements and wellness program incentives for purposes of determining the exemption for individuals who cannot afford employer-sponsored coverage. Comments are due April 28, 2014, and may be submitted electronically, by mail or hand delivered to the IRS. Additionally, because individuals may not be aware that these limited-benefit government health programs are not minimum essential coverage at the time of enrollment, Notice 2014-10, issued on Jan. 23, 2014, provides transition relief from the shared responsibility payment for months in 2014 in which individuals have certain Medicaid coverage or limited-benefit coverage under chapter 55 of title 10, U.S.C. For additional information on the Individual Shared Responsibility provision, the final regulations and Notice 2013-42, see our ISRP page and questions and answers. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the U.S. Department of Health & Human Services. The open enrollment period to purchase health insurance coverage for 2014 through the Health Insurance Marketplace runs from Oct. 1, 2013, through March 31, 2014.

Health Coverage for Older Children

Health coverage for an employee's children under 27 years of age is now generally tax-free to the employee. This expanded health care tax benefit applies to various work place and retiree health plans. These changes immediately allow employers with cafeteria plans –– plans that allow employees to choose from a menu of tax-free benefit options and cash or taxable benefits –– to permit employees to begin making pre-tax contributions to pay for this expanded benefit. This also applies to self-employed individuals who qualify for the self-employed health insurance deduction on their federal income tax return. Learn more by reading our news release or this notice.

Excise Tax on Indoor Tanning Services

A 10-percent excise tax on indoor UV tanning services went into effect on July 1, 2010. Payments are made along with Form 720, Quarterly Federal Excise Tax Return. The tax doesn't apply to phototherapy services performed by a licensed medical professional on his or her premises. There's also an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee. For more information on the tax and how it is administered, see the Indoor Tanning Services Tax Center.

Adoption Credit

For tax years 2010 and 2011, the Affordable Care Act raised the maximum adoption credit per child and the credit was refundable. For more information related to the adoption credit for tax years 2010 and 2011, see our news release, tax tip, questions and answers, flyer, Notice 2010-66, Revenue Procedure 2010-31, Revenue Procedure 2010-35 and Revenue Procedure 2011-52.

For tax year 2012, the credit has reverted to being nonrefundable, with a maximum amount (dollar limitation) of $12,650 per child. If you adopted a child in 2012, see Tax Topic 607 for more information. 

Transitional Reinsurance Program

The ACA requires all health insurance issuers and self-insured group health plans to make contributions under the transitional Reinsurance Program to support payments to individual market issuers that cover high-cost individuals. For information on the tax treatment of contributions made under the Reinsurance Program, see our frequently asked questions.

Medicare Shared Savings Program

The Affordable Care Act establishes a Medicare shared savings program (MSSP) which encourages Accountable Care Organizations (ACOs) to facilitate cooperation among providers to improve the quality of care provided to Medicare beneficiaries and reduce unnecessary costs. More information can be found in Notice 2011-20, which solicited written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the MSSP through an ACO. This guidance also addresses the participation of tax-exempt organizations in non-MSSP activities through ACOs. Additional information on the MSSP is available on the Department of Health and Human Services website.

The Centers for Medicare and Medicaid Services has released final regulations describing the rules for the Shared Savings Program and accountable care organizations. Fact Sheet 2011-11 confirms that Notice 2011-20 continues to reflect IRS expectations regarding the Shared Savings Program and ACOs, and provides additional information for charitable organizations that may wish to participate.

Qualified Therapeutic Discovery Project Program

This program was designed to provide tax credits and grants to small firms that show significant potential to produce new and cost-saving therapies, support U.S. jobs and increase U.S. competitiveness. Applicants were required to have their research projects certified as eligible for the credit or grant. IRS guidance describes the application process.

Submission of certification applications began June 21, 2010, and applications had to be postmarked no later than July 21, 2010, to be considered for the program. Applications that were postmarked by July 21, 2010, were reviewed by both the Department of Health and Human Services (HHS) and the IRS. All applicants were notified by letter dated October 29, 2010, advising whether or not the application for certification was approved. For those applications that were approved, the letter also provided the amount of the grant to be awarded or the tax credit the applicant was eligible to take.

The IRS published the names of the applicants whose projects were approved as required by law. Listings of results are available by state.

Learn more by reading the IRS news release, the news release issued by the U.S. Department of the Treasury, the page on the HHS website and our questions and answers.

Group Health Plan Requirements

The Affordable Care Act establishes a number of new requirements for group health plans. Interim guidance on changes to the nondiscrimination requirements for group health plans can be found in Notice 2011-1, which provides that employers will not be subject to penalties until after additional guidance is issued. Additionally, TD 9575 and REG-140038-10, issued by DOL, HHS and IRS, provide information on the summary of benefits and coverage and the uniform glossary. Notice 2012-59 provides guidance to group health plans on the waiting periods they may apply before coverage starts. On March 19, 2013, HHS, DOL and IRS issued proposed regulations on the ninety-day waiting period limitation.. 

More information on group health plan requirements is available on the websites of the Departments of Health and Human Services and Labor and in additional guidance.

Further, Notice 2013-54 provides guidance regarding the application of the Affordable Care Act’s market reforms to certain types of group health plans, including health reimbursement arrangements (HRAs), health flexible spending arrangements (health FSAs) and certain other employer healthcare arrangements, including arrangements under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy. 

Annual Fee on Health Insurance Providers

The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.

For additional information visit our Affordable Care Act Provision 9010 - Health Insurance Providers Fee page

Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers

The Affordable Care Act requires the Department of Health and Human Services (HHS) to establish the Consumer Operated and Oriented Plan program (CO-OP program). It also provides for tax exemption for recipients of CO-OP program grants and loans that meet additional requirements under section 501(c)(29). IRS Notice 2011-23 outlined the requirements for tax exemption under section 501(c)(29) and solicited written comments regarding these requirements as well as the application process. Revenue Procedure 2012-11, issued in conjunction with temporary regulations and a notice of proposed rulemaking, sets out the procedures for issuing determination letters and rulings on the exempt status of organizations applying for recognition of exemption under 501(c)(29).

An overview of the CO-OP program is available on the HHS website.

Medicare Part D Coverage Gap “donut hole” Rebate

The Affordable Care Act provides a one-time $250 rebate in 2010 to assist Medicare Part D recipients who have reached their Medicare drug plan’s coverage gap. This payment is not taxable. This payment is not made by the IRS. More information can be found at www.medicare.gov.

Additional Requirements for Tax-Exempt Hospitals

The Affordable Care Act added new requirements for charitable hospitals (see Notice 2010-39 and Notice 2011-52). On June 26, 2012, the IRS published proposed regulations that provide information on the requirements for charitable hospitals relating to financial assistance and emergency medical care policies, charges for emergency or medically necessary care provided to individuals eligible for financial assistance, and billing and collections. On April 5, 2013, the IRS published proposed regulations on the requirement that charitable hospitals conduct community health needs assessments (CHNAs) and adopt implementation strategies at least once every three years. These proposed regulations also discuss the related excise tax and reporting requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. On August 15, 2013, the IRS published temporary regulations and proposed regulations providing information on which form to use when making an excise tax payment for failure to meet the CHNA requirements and the due date for filing the form. Notice 2014-2 confirms that hospital organizations can rely on proposed regulations under section 501(r) of the Internal Revenue Code published on June 26, 2012 and April 5, 2013, pending the publication of final regulations or other applicable guidance. Notice 2014-3 contains a proposed revenue procedure that provides correction and disclosure procedures under which certain failures to meet the requirements of section 501(r) will be excused.

Annual Fee on Branded Prescription Pharmaceutical Manufacturers and Importers

The Affordable Care Act created an annual fee payable beginning in 2011 by certain manufacturers and importers of brand name pharmaceuticals. On Aug. 15, 2011, the IRS issued temporary regulations and a notice of proposed rulemaking on the branded prescription drug fee. The temporary regulations describe the rules related to the fee, including how it is computed and how it is paid. On Aug. 5, 2013, the IRS issued Notice 2013-51, which provides additional guidance on the branded prescription drug fee for the 2014 fee year. For information on the fee for the 2012 fee year and for the 2013 fee year, see Notice 2011-92 and Notice 2012-74.

For additional information, visit our Affordable Care Act Provision 9008 Branded Prescription Drug Fee page.

Modification of Section 833 Treatment of Certain Health Organizations

The Affordable Care Act amended section 833 of the Code, which provides special rules for the taxation of Blue Cross and Blue Shield organizations and certain other organizations that provide health insurance. IRS Notice 2010-79 provides transitional relief and interim guidance on the computation of an organization’s taxpayer’s Medical Loss Ratio (MLR) for purposes of section 833, the consequences of nonapplication and changes in accounting method. Notice 2011-04 provides additional information and the procedures for qualifying organizations to obtain automatic consent to change its method of accounting for unearned premiums. Notice 2012-37 extends the transitional relief and interim guidance provided in Notice 2010-79 for another year to any taxable year beginning in 2012 and the first taxable year beginning after Dec. 31, 2012. 

On January 6, 2014, the IRS issued final regulations that describe how the MLR for purposes of section 833 is computed.

Limitation on Deduction for Compensation Paid by Certain Health Insurance Providers (amended section 162(m))

The Affordable Care Act amended section 162(m) of the Code to limit the compensation deduction available to certain health insurance providers. The amendment goes into effect for taxable years beginning after Dec. 31, 2012, but may affect deferred compensation attributable to services performed in a taxable year beginning after Dec. 31, 2009. On April 1, 2013, the Treasury Department and IRS issued proposed regulations on this provision. 

Employer Shared Responsibility Payment

The Affordable Care Act establishes that certain employers must offer health coverage to their full-time employees or a shared responsibility payment may apply. On Feb. 10, 2014, the Department of the Treasury and the IRS issued final regulations on the Employer Shared Responsibility provisions. For additional information on the Employer Shared Responsibility provisions and the proposed regulations, see our questions and answers. On July 9, 2013, the Department of the Treasury and the IRS announced transition relief from the Employer Shared Responsibility provisions for 2014. For more information, please see Notice 2013-45. For additional transition relief generally applicable to 2015, see the preamble to the final regulations.  

Patient-Centered Outcomes Research Institute Fee

The Affordable Care Act imposes the Patient-Centered Outcomes Research Institute (PCORI). Funded by the Patient-Centered Outcomes Research Trust Fund, the institute will assist patients, clinicians, purchasers and policy-makers in making informed health decisions by advancing clinical effectiveness research. The trust fund will be funded in part by fees paid by issuers of certain health insurance policies and sponsors of certain self-insured health plans.

The IRS and the Department of the Treasury have issued final regulations on this fee. Additional information on the fee is available on the PCORI page and in our questions and answers and chart summaryForm 720, Quarterly Federal Excise Tax Return, was revised to provide for the reporting and payment of the PCORI fee.

Retiree Drug Subsidies

Under § 139A of the Internal Revenue Code, certain special subsidy payments for retiree drug coverage made under the Social Security Act  are not included in the gross income of plan sponsors. Plan sponsors receive these retiree drug subsidy payments based on the allowable retiree costs for certain qualified retiree prescription drug plans. For taxable years beginning on or after Jan. 1, 2013, new statutory rules affect the ability of plan sponsors to deduct costs that are reimbursed through these subsidies. See our questions and answers for more information.

For More Information

For tips, fact sheets, questions and answers, videos and more, see our Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance page.

Related Items:

Page Last Reviewed or Updated: 26-Mar-2014

 

The H&r Block 2011 Tax Return

H&r block 2011 tax return Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. H&r block 2011 tax return Valor justo de mercado. H&r block 2011 tax return Excepción en el caso de propiedad inmueble de uso personal. H&r block 2011 tax return Más información. H&r block 2011 tax return Para pedir formularios y publicaciones. H&r block 2011 tax return Preguntas sobre los impuestos. H&r block 2011 tax return Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). H&r block 2011 tax return Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. H&r block 2011 tax return Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. H&r block 2011 tax return Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. H&r block 2011 tax return Llene los Anexos 1 al 20. H&r block 2011 tax return Lea las instrucciones del Formulario 4684, en inglés. H&r block 2011 tax return Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. H&r block 2011 tax return Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. H&r block 2011 tax return Utilice lo que se halla en la. H&r block 2011 tax return . H&r block 2011 tax return . H&r block 2011 tax return Y anótelo en el Formulario 4684. H&r block 2011 tax return . H&r block 2011 tax return . H&r block 2011 tax return Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. H&r block 2011 tax return Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. H&r block 2011 tax return Todo reembolso que usted reciba reducirá la cantidad de la pérdida. H&r block 2011 tax return Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. H&r block 2011 tax return Cantidad de la pérdida. H&r block 2011 tax return   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. H&r block 2011 tax return Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. H&r block 2011 tax return (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). H&r block 2011 tax return De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. H&r block 2011 tax return   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. H&r block 2011 tax return Costo u otra base. H&r block 2011 tax return   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. H&r block 2011 tax return Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. H&r block 2011 tax return Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. H&r block 2011 tax return Valor justo de mercado. H&r block 2011 tax return   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. H&r block 2011 tax return Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. H&r block 2011 tax return Cálculos separados. H&r block 2011 tax return   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. H&r block 2011 tax return Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. H&r block 2011 tax return Excepción en el caso de propiedad inmueble de uso personal. H&r block 2011 tax return   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. H&r block 2011 tax return Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. H&r block 2011 tax return La base ajustada de toda la propiedad. H&r block 2011 tax return Límites de la deducción. H&r block 2011 tax return   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. H&r block 2011 tax return Esto se hace en la sección A del Formulario 4684, en inglés. H&r block 2011 tax return Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). H&r block 2011 tax return Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). H&r block 2011 tax return Más información. H&r block 2011 tax return   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. H&r block 2011 tax return Cuándo su pérdida es deducible. H&r block 2011 tax return   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. H&r block 2011 tax return Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. H&r block 2011 tax return No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. H&r block 2011 tax return Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). H&r block 2011 tax return Comentarios y sugerencias. H&r block 2011 tax return   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. H&r block 2011 tax return   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. H&r block 2011 tax return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. H&r block 2011 tax return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. H&r block 2011 tax return   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. H&r block 2011 tax return gov. H&r block 2011 tax return Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. H&r block 2011 tax return Usted también nos puede enviar comentarios desde la página web en www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). H&r block 2011 tax return Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. H&r block 2011 tax return Para pedir formularios y publicaciones. H&r block 2011 tax return   Visite www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. H&r block 2011 tax return  Internal Revenue Service 1201 N. H&r block 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. H&r block 2011 tax return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. H&r block 2011 tax return gov/espanol o llame al 1-800-829-1040. H&r block 2011 tax return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. H&r block 2011 tax return Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. H&r block 2011 tax return Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. H&r block 2011 tax return   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. H&r block 2011 tax return El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. H&r block 2011 tax return En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. H&r block 2011 tax return Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. H&r block 2011 tax return gov o llame al 1-800-906-9887 o 1-800-829-1040. H&r block 2011 tax return   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). H&r block 2011 tax return Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. H&r block 2011 tax return aarp. H&r block 2011 tax return org/money/taxaide. H&r block 2011 tax return   Para más información sobre estos programas, visite IRS. H&r block 2011 tax return gov e ingrese la palabra clave “VITA” en la esquina superior derecha. H&r block 2011 tax return Internet. H&r block 2011 tax return Puede tener acceso al sitio web del IRS, www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. H&r block 2011 tax return Visite www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . H&r block 2011 tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. H&r block 2011 tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). H&r block 2011 tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. H&r block 2011 tax return Presentar la declaración por medio del sistema electrónico e-file. H&r block 2011 tax return Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. H&r block 2011 tax return Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. H&r block 2011 tax return Pedir productos del IRS a través de Internet. H&r block 2011 tax return Buscar información en Internet para aclarar sus preguntas acerca de impuestos. H&r block 2011 tax return Buscar publicaciones en Internet por tema o palabra clave. H&r block 2011 tax return Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. H&r block 2011 tax return Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. H&r block 2011 tax return Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/espanol. H&r block 2011 tax return Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/individuals. H&r block 2011 tax return Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. H&r block 2011 tax return Obtener información acerca de cómo abrir y administrar un pequeño negocio. H&r block 2011 tax return Teléfono. H&r block 2011 tax return Muchos servicios están disponibles por teléfono. H&r block 2011 tax return Cómo pedir formularios, instrucciones y publicaciones. H&r block 2011 tax return Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. H&r block 2011 tax return Deberá recibir lo que ha pedido dentro de 10 días. H&r block 2011 tax return Cómo hacer preguntas relacionadas con los impuestos. H&r block 2011 tax return Llame al IRS para hacer preguntas al 1-800-829-1040. H&r block 2011 tax return Cómo resolver problemas. H&r block 2011 tax return Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). H&r block 2011 tax return Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. H&r block 2011 tax return Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. H&r block 2011 tax return Para obtener el número telefónico, visite el sitio web www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). H&r block 2011 tax return Equipo TTY/TDD. H&r block 2011 tax return Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. H&r block 2011 tax return Temas TeleTax. H&r block 2011 tax return Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. H&r block 2011 tax return Información sobre los reembolsos. H&r block 2011 tax return Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. H&r block 2011 tax return Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. H&r block 2011 tax return La aplicación IRS2Go es una manera nueva para nosotros proveerle información. H&r block 2011 tax return Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. H&r block 2011 tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. H&r block 2011 tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). H&r block 2011 tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. H&r block 2011 tax return Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. H&r block 2011 tax return Otra información relacionada con los reembolsos. H&r block 2011 tax return Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. H&r block 2011 tax return Cómo evaluar la calidad de nuestros servicios telefónicos. H&r block 2011 tax return Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. H&r block 2011 tax return Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. H&r block 2011 tax return Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. H&r block 2011 tax return Visitas en persona. H&r block 2011 tax return Muchos productos y servicios están disponibles en varios lugares públicos. H&r block 2011 tax return Productos. H&r block 2011 tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. H&r block 2011 tax return Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. H&r block 2011 tax return Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. H&r block 2011 tax return Servicios. H&r block 2011 tax return Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. H&r block 2011 tax return Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. H&r block 2011 tax return Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. H&r block 2011 tax return No se necesita cita, simplemente venga a hacer su consulta. H&r block 2011 tax return Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. H&r block 2011 tax return Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. H&r block 2011 tax return Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. H&r block 2011 tax return Los demás asuntos se tramitan sin necesidad de hacer una cita. H&r block 2011 tax return Para obtener el número telefónico de la oficina local, visite el sitio web www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). H&r block 2011 tax return Correspondencia. H&r block 2011 tax return Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. H&r block 2011 tax return  Internal Revenue Service 1201 N. H&r block 2011 tax return Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. H&r block 2011 tax return   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. H&r block 2011 tax return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. H&r block 2011 tax return Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. H&r block 2011 tax return Tenga presente que lo peor que se puede hacer es no hacer nada. H&r block 2011 tax return   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. H&r block 2011 tax return Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. H&r block 2011 tax return Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. H&r block 2011 tax return   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. H&r block 2011 tax return A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. H&r block 2011 tax return Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. H&r block 2011 tax return Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. H&r block 2011 tax return ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. H&r block 2011 tax return Nuestro kit de herramientas tributarias, disponible en www. H&r block 2011 tax return taxpayeradvocate. H&r block 2011 tax return irs. H&r block 2011 tax return gov/Home/Spanish le puede ayudar a entender estos derechos. H&r block 2011 tax return   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/advocate. H&r block 2011 tax return Usted también podría llamarnos gratis al 1-877-777-4778. H&r block 2011 tax return   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. H&r block 2011 tax return Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/advocate. H&r block 2011 tax return Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). H&r block 2011 tax return   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. H&r block 2011 tax return Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. H&r block 2011 tax return Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. H&r block 2011 tax return Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. H&r block 2011 tax return Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/espanol/article/0,,id=219303,00. H&r block 2011 tax return html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. H&r block 2011 tax return Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. H&r block 2011 tax return Servicios Tributarios Gratuitos. H&r block 2011 tax return   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. H&r block 2011 tax return Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. H&r block 2011 tax return La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. H&r block 2011 tax return La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. H&r block 2011 tax return Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. H&r block 2011 tax return   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. H&r block 2011 tax return Discos DVD para productos tributarios. H&r block 2011 tax return Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. H&r block 2011 tax return Formularios, instrucciones y publicaciones de impuestos de años anteriores. H&r block 2011 tax return Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. H&r block 2011 tax return Preguntas sobre leyes tributarias hechas con frecuencia. H&r block 2011 tax return Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. H&r block 2011 tax return Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. H&r block 2011 tax return Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. H&r block 2011 tax return Internal Revenue Bulletins (Boletines del IRS). H&r block 2011 tax return Apoyo técnico telefónico gratuito y por correo electrónico. H&r block 2011 tax return El CD que se expide dos veces al año. H&r block 2011 tax return  — La primera entrega se envía a principios de enero del año 2012. H&r block 2011 tax return  — La última entrega se envía a principios de marzo del año 2012. H&r block 2011 tax return Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). H&r block 2011 tax return Prev  Up  Next   Home   More Online Publications