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How To File 2009 Taxes In 2013

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How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 5. How to file 2009 taxes in 2013   Salarios, Sueldos y Otros Ingresos Table of Contents Recordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. How to file 2009 taxes in 2013 Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones Recordatorio Ingresos de fuentes en el extranjero. How to file 2009 taxes in 2013   Si usted es ciudadano de los Estados Unidos o residente extranjero, tiene que declarar en la declaración de impuestos todo ingreso proveniente de fuentes fuera de los Estados Unidos (ingresos del extranjero) a menos que esté exento conforme a las leyes de los Estados Unidos. How to file 2009 taxes in 2013 Esto corresponde independientemente de si reside dentro o fuera de los Estados Unidos y si ha recibido o no el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e impuestos), en inglés, o el Formulario 1099, también en inglés, de un pagador extranjero. How to file 2009 taxes in 2013 Esto corresponde tanto a ingresos derivados del trabajo (como salarios y propinas) como a ingresos no derivados del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). How to file 2009 taxes in 2013 Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de sus ingresos del trabajo provenientes de fuentes extranjeras. How to file 2009 taxes in 2013 Para más información, vea la Publicación 54, Tax Guide for U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero), en inglés. How to file 2009 taxes in 2013 Introduction Este capítulo abarca la compensación recibida por servicios prestados como empleado, tales como sueldos, salarios y beneficios marginales. How to file 2009 taxes in 2013 Se incluyen los siguientes temas: Bonificaciones y premios. How to file 2009 taxes in 2013 Reglas especiales para ciertos empleados. How to file 2009 taxes in 2013 Beneficios por enfermedad y lesiones. How to file 2009 taxes in 2013 Este capítulo explica cuáles son los ingresos que se incluyen en los ingresos brutos del empleado y cuáles no se incluyen. How to file 2009 taxes in 2013 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, obsequios y automóvil), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés Remuneración del Empleado Esta sección abarca varios tipos de remuneración del empleado incluyendo beneficios marginales, aportaciones a planes de jubilación, opciones para la compra de acciones y propiedad restringida. How to file 2009 taxes in 2013 Formulario W-2. How to file 2009 taxes in 2013    Si es empleado, debe recibir un Formulario W-2 de su empleador que muestre la remuneración que recibió por sus servicios. How to file 2009 taxes in 2013 Incluya la cantidad de la remuneración en la línea 7 del Formulario 1040 o del Formulario 1040A o en la línea 1 del Formulario 1040EZ, aún si no recibe un Formulario W-2. How to file 2009 taxes in 2013   Si prestó servicios, en otra calidad que no sea la de contratista independiente, y su empleador no le retuvo del sueldo impuestos del Seguro Social y Medicare, tiene que presentar el Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos del Seguro Social y Medicare sobre el salario no retenidos), en inglés, junto con el Formulario 1040. How to file 2009 taxes in 2013 Dicha parte del salario tiene que anotarse en la línea 7 del Formulario 1040. How to file 2009 taxes in 2013 Vea el Formulario 8919 para más información. How to file 2009 taxes in 2013 Proveedores de cuidado de menores. How to file 2009 taxes in 2013    Si provee cuidado de menores, ya sea en el hogar del menor, en el hogar de usted o en algún otro sitio comercial, la remuneración que usted reciba tiene que ser incluida en sus ingresos. How to file 2009 taxes in 2013 Si no es un empleado, usted probablemente trabaje por cuenta propia y tiene que incluir los pagos por los servicios en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias o pérdidas de un negocio), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de un negocio), ambos en inglés. How to file 2009 taxes in 2013 Generalmente, no es empleado a menos que esté sujeto a la voluntad y control de la persona que lo emplea en cuanto a lo que tiene que hacer y cómo lo tiene que hacer. How to file 2009 taxes in 2013 Niñeras. How to file 2009 taxes in 2013   Si cuida a niños de parientes o vecinos, ya sea con regularidad o sólo ocasionalmente, las reglas para los proveedores del cuidado de menores le corresponden a usted. How to file 2009 taxes in 2013 Otras Clases de Remuneración Esta sección trata de diferentes clases de remuneración del empleado. How to file 2009 taxes in 2013 Comisiones pagadas por adelantado y otros ingresos. How to file 2009 taxes in 2013   Si recibe comisiones pagadas por adelantado u otras cantidades por servicios que prestará en el futuro y usted es contribuyente que usa el método contable a base de efectivo, tendrá que incluir estas cantidades en el ingreso del año en que las reciba. How to file 2009 taxes in 2013    Si reintegra comisiones no devengadas u otras cantidades en el mismo año en que las recibe, reste el reintegro de sus ingresos. How to file 2009 taxes in 2013 Si las reintegra en un año tributario posterior, puede deducir el reintegro como una deducción detallada en el Anexo A (Formulario 1040) o quizás pueda reclamar un crédito para ese año. How to file 2009 taxes in 2013 Vea Reintegros en el capítulo 12. How to file 2009 taxes in 2013 Asignaciones y reembolsos. How to file 2009 taxes in 2013    Si recibe asignaciones o reembolsos de su empleador para cubrir gastos de viaje, transporte u otros gastos relacionados con un negocio, vea la Publicación 463, en inglés. How to file 2009 taxes in 2013 Si se le reembolsan gastos de mudanza, vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to file 2009 taxes in 2013 Pago de sueldo atrasado como indemnización. How to file 2009 taxes in 2013    Incluya en sus ingresos las cantidades que se le otorguen en un convenio o sentencia para pagar sueldos atrasados. How to file 2009 taxes in 2013 Estas cantidades incluyen pagos hechos a usted por daños, primas de seguro de vida no pagadas y primas de seguro de salud no pagadas. How to file 2009 taxes in 2013 Su empleador debe informarle de las mismas en el Formulario W-2. How to file 2009 taxes in 2013 Bonificaciones y premios. How to file 2009 taxes in 2013   Las bonificaciones o premios que usted reciba por trabajo sobresaliente se incluyen en los ingresos y deben aparecer en su Formulario W-2. How to file 2009 taxes in 2013 Éstos incluyen premios como viajes de vacaciones por alcanzar objetivos de ventas. How to file 2009 taxes in 2013 Si el premio o recompensa que recibe es en mercancía o servicios, tiene que incluir en sus ingresos el valor justo de mercado de los mismos. How to file 2009 taxes in 2013 Sin embargo, si su empleador solamente promete pagarle una bonificación o premio en el futuro, no es tributable hasta que usted lo reciba o esté a su disposición. How to file 2009 taxes in 2013 Premio por logros del empleado. How to file 2009 taxes in 2013   Si recibe bienes muebles tangibles (que no sean efectivo, un certificado de regalo u otro artículo similar) como premio por años de servicio o por prácticas óptimas de seguridad, por lo general podrá excluir el valor de sus ingresos. How to file 2009 taxes in 2013 Sin embargo, la cantidad que puede excluir se limita a la cantidad del costo para su empleador y no puede ser más de $1,600 ($400 por premios que no sean premios de planes calificados) por todos los premios de esa índole que reciba durante el año. How to file 2009 taxes in 2013 Su empleador le puede decir si su premio pertenece a un plan calificado. How to file 2009 taxes in 2013 Su empleador tiene que entregarle el premio como parte de una ceremonia o presentación notable, bajo condiciones y circunstancias en las cuales no hay una probabilidad considerable de que el mismo sea una remuneración disimulada. How to file 2009 taxes in 2013   No obstante, la exclusión no corresponde a los siguientes premios: Un premio por años de servicio si usted lo recibió por menos de cinco años de servicio o si recibió otro premio por años de servicio durante el año o durante los cuatro años anteriores. How to file 2009 taxes in 2013 Un premio por prácticas óptimas de seguridad si es gerente, administrador, empleado oficinista u otro empleado profesional, o si más del 10% de los empleados que reúnen los requisitos recibieron premios anteriormente por prácticas óptimas de seguridad durante el año. How to file 2009 taxes in 2013 Ejemplo. How to file 2009 taxes in 2013 Benito Valverde recibió tres premios por logros como empleado durante el año: un premio de un plan no calificado que fue un reloj con un valor de $250 y dos premios de un plan calificado que constan de un aparato estereofónico con un valor de $1,000 y un juego de palos de golf con un valor de $500. How to file 2009 taxes in 2013 Suponiendo que, por lo demás, los requisitos para los premios de planes calificados se han cumplido, cada premio por sí solo estaría excluido de los ingresos. How to file 2009 taxes in 2013 Sin embargo, ya que el valor total de todos los premios es $1,750 y excede de $1,600, Benito tiene que incluir $150 ($1,750 – $1,600) en los ingresos. How to file 2009 taxes in 2013 Pagos de salarios diferenciales. How to file 2009 taxes in 2013   Los pagos de salarios diferenciales se definen como cualquier pago que le haya hecho un empleador y que corresponda a cualquier período de más de 30 días durante el cual preste servicio activo como miembro de los servicios uniformados. How to file 2009 taxes in 2013 Dichos pagos representan la totalidad, o una parte de, los salarios que hubiera recibido del empleador durante ese período. How to file 2009 taxes in 2013 Se considera que estos pagos son sueldos y están sujetos a la retención del ingreso federal sobre los ingresos. How to file 2009 taxes in 2013 Sin embargo, no están sujetos a los impuestos de la Ley de Contribución al Seguro Social (FICA, por sus siglas en inglés) ni a los impuestos de la Ley Federal de Contribución para el Desempleo (FUTA, por sus siglas en inglés). How to file 2009 taxes in 2013 Los pagos de salarios diferenciales se declaran como salarios en el Formulario W-2. How to file 2009 taxes in 2013 Asignaciones del gobierno por costo de vida. How to file 2009 taxes in 2013   La mayoría de los pagos que los empleados civiles del gobierno de los Estados Unidos reciben por trabajo en el extranjero es tributable. How to file 2009 taxes in 2013 Sin embargo, ciertas asignaciones por costo de vida son libres de impuestos. How to file 2009 taxes in 2013 La Publicación 516, U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Government Civilian Employees Stationed Abroad (Empleados civiles del gobierno de los Estados Unidos con puesto en el extranjero), en inglés, provee una explicación sobre el trato tributario de dichas asignaciones, pagos diferenciales y otra paga especial que usted recibe por trabajar en el extranjero. How to file 2009 taxes in 2013 Planes de compensación diferida no calificados. How to file 2009 taxes in 2013   Su empleador le informará del total de cantidades diferidas para el año conforme a un plan de compensación diferida no calificado. How to file 2009 taxes in 2013 Esta cantidad aparece en el recuadro 12 del Formulario W-2, con el código Y. How to file 2009 taxes in 2013 Esta cantidad no se incluye en los ingresos. How to file 2009 taxes in 2013   Sin embargo, si en algún momento del año tributario, el plan no cumple ciertos requisitos, o no se opera conforme a dichos requisitos, todas las cantidades diferidas conforme al plan para ese año tributario y todos los años tributarios anteriores se incluyen en los ingresos del año en curso. How to file 2009 taxes in 2013 Esta cantidad se incluye en el salario, el cual aparece en el recuadro 1 del Formulario W-2. How to file 2009 taxes in 2013 Dicha cantidad se anota también en el recuadro 12 del Formulario W-2, con el código Z. How to file 2009 taxes in 2013 Pagaré recibido por servicios. How to file 2009 taxes in 2013    Si su empleador le da un pagaré garantizado como pago por sus servicios, tendrá que incluir el valor justo de mercado (usualmente el valor de descuento) del pagaré en los ingresos del año en que lo recibió. How to file 2009 taxes in 2013 Luego, cuando reciba pagos sobre el pagaré, una proporción de cada pago es la recuperación del valor justo de mercado que usted previamente había incluido en los ingresos. How to file 2009 taxes in 2013 No vuelva a incluir esa parte en los ingresos. How to file 2009 taxes in 2013 Incluya el resto del pago en los ingresos del año en que recibió el pago. How to file 2009 taxes in 2013   Si su empleador le da un pagaré no garantizado y no negociable como pago por sus servicios, los pagos sobre el pagaré que se aplican al capital del mismo se consideran ingresos de remuneración cuando usted los recibe. How to file 2009 taxes in 2013 Indemnización por despido. How to file 2009 taxes in 2013   Los pagos recibidos por concepto de indemnización por despido y cancelación de contrato laboral tienen que ser incluidos en los ingresos. How to file 2009 taxes in 2013 Pago por vacaciones acumuladas. How to file 2009 taxes in 2013    Si es empleado federal y recibe un pago global en concepto de vacaciones acumuladas al jubilarse o renunciar, esta cantidad se incluye como salario en el Formulario W-2. How to file 2009 taxes in 2013   Si renuncia de una agencia federal y es empleado por otra, podría tener que devolver a la segunda agencia parte del pago global por vacaciones anuales acumuladas. How to file 2009 taxes in 2013 Puede reducir el salario bruto restando la cantidad que devolvió en el mismo año tributario en que la recibió. How to file 2009 taxes in 2013 Adjunte a la declaración de impuestos una copia del recibo o estado de cuentas que le dio la agencia a la cual le devolvió dicho pago para explicar la diferencia entre el salario en la declaración y el salario en los Formularios W-2. How to file 2009 taxes in 2013 Servicios de ayuda para obtener otro trabajo. How to file 2009 taxes in 2013   Si elige aceptar una cantidad reducida en concepto de indemnización por despido para recibir servicios de ayuda para encontrar otro trabajo (como capacitación para escribir su hoja de vida y hacer entrevistas), tendrá que incluir la cantidad no reducida de la indemnización en los ingresos. How to file 2009 taxes in 2013    No obstante, puede deducir el valor de estos servicios de ayuda para encontrar otro trabajo (hasta la diferencia entre la indemnización por despido incluida en los ingresos y la cantidad que en verdad recibió) como una deducción miscelánea (sujeta al límite del 2% del ingreso bruto ajustado o AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040). How to file 2009 taxes in 2013 Pagos por enfermedad. How to file 2009 taxes in 2013   Los pagos que reciba de su empleador mientras esté enfermo o lesionado son parte del sueldo o salario. How to file 2009 taxes in 2013 Además, tiene que incluir en los ingresos los beneficios por enfermedad que reciba de cualquiera de los siguientes pagadores: Un fondo de bienestar social. How to file 2009 taxes in 2013 Un fondo estatal para enfermedad o incapacidad. How to file 2009 taxes in 2013 Una asociación de empleadores o empleados. How to file 2009 taxes in 2013 Una compañía de seguros, si su empleador pagó el plan. How to file 2009 taxes in 2013 No obstante, si pagó las primas de una póliza de accidente o de seguro de salud, las prestaciones que reciba conforme a la póliza no están sujetas a impuestos. How to file 2009 taxes in 2013 Para más información, vea la Publicación 525, en inglés. How to file 2009 taxes in 2013 Impuestos del Seguro Social y Medicare pagados por el empleador. How to file 2009 taxes in 2013   Si usted y su empleador tienen un acuerdo conforme al cual su empleador paga su impuesto del Seguro Social y Medicare sin deducirlos de su salario bruto, tendrá que declarar la cantidad de impuestos que se pagó por usted como salario sujeto a impuestos en la declaración. How to file 2009 taxes in 2013 El pago también se considera salario para calcular los impuestos y beneficios del Seguro Social y Medicare. How to file 2009 taxes in 2013 No obstante, estos pagos no se consideran salario del Seguro Social y Medicare si usted es trabajador doméstico o trabajador agrícola. How to file 2009 taxes in 2013 Derechos de revalorización de acciones. How to file 2009 taxes in 2013   No incluya un derecho de revalorización de acciones que le haya provisto su empleador en los ingresos hasta que ejerza (haga uso de) ese derecho. How to file 2009 taxes in 2013 Cuando ejerza ese derecho, tiene derecho a un pago en efectivo equivalente al valor justo de mercado de las acciones de la sociedad anónima en la fecha en que ejerció su derecho menos el valor justo de mercado de las acciones en la fecha en que se le otorgó el derecho. How to file 2009 taxes in 2013 Incluya el pago en efectivo en los ingresos del año en que ejerza su derecho. How to file 2009 taxes in 2013 Beneficios Marginales Los beneficios marginales que reciba relacionados con el desempeño de sus servicios se incluyen en los ingresos como remuneración a menos que pague su valor justo de mercado o estén específicamente excluidos por ley. How to file 2009 taxes in 2013 Abstenerse de prestar servicios (por ejemplo, conforme a un convenio de no competencia) se considera desempeño de sus servicios para los propósitos de estas reglas. How to file 2009 taxes in 2013 Período contable. How to file 2009 taxes in 2013   Tiene que usar el mismo período contable que su empleador para declarar los beneficios marginales sujetos a impuestos que no sean en efectivo. How to file 2009 taxes in 2013 Su empleador tiene la opción de declarar los beneficios marginales sujetos a impuestos que no sean en efectivo usando cualquiera de las dos reglas siguientes: Regla general: los beneficios se declaran para un año natural (1 de enero – 31 de diciembre). How to file 2009 taxes in 2013 Regla especial del período contable: los beneficios provistos durante los 2 últimos meses del año natural (o de cualquier período más corto) son tratados como si hubiesen sido pagados durante el siguiente año natural. How to file 2009 taxes in 2013 Por ejemplo, cada año su empleador declara el valor de los beneficios provistos durante los últimos 2 meses del año anterior y los primeros 10 meses del año en curso. How to file 2009 taxes in 2013  Su empleador no tiene que usar el mismo período contable para cada beneficio marginal, pero tiene que usar el mismo período para todos los empleados que reciban un beneficio particular. How to file 2009 taxes in 2013   Si desea declarar una deducción por gastos de negocio como empleado (en el caso del uso de un auto, por ejemplo), tiene que usar el mismo período contable que use para declarar el beneficio. How to file 2009 taxes in 2013 Formulario W-2. How to file 2009 taxes in 2013   Su empleador tiene que incluir todos los beneficios marginales en la casilla 1 del Formulario W-2 como salarios, propinas y otra remuneración; y si corresponde, en las casillas 3 y 5 como salarios sujetos a los impuestos al Seguro Social y al Medicare. How to file 2009 taxes in 2013 Aunque no se requiere, su empleador podría incluir el valor total de los beneficios marginales en la casilla 14 (o en un estado por separado). How to file 2009 taxes in 2013 Sin embargo, si su empleador le proveyó a usted un vehículo e incluyó el 100% de su valor de alquiler anual en los ingresos de usted, dicho empleador tiene que declararle este valor a usted por separado en la casilla 14 (o en un estado por separado). How to file 2009 taxes in 2013 Plan de Accidente o de Salud Generalmente, el valor de la cobertura de un seguro de accidente o de salud provisto por su empleador no se incluye en los ingresos. How to file 2009 taxes in 2013 Los beneficios que reciba del plan pueden estar sujetos a impuestos, como se explica más adelante en la sección titulada Beneficios por Enfermedad y Lesiones . How to file 2009 taxes in 2013 Para más información sobre los asuntos tratados en esta sección, salvo la cobertura para cuidados a largo plazo, vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés. How to file 2009 taxes in 2013 Cobertura para cuidados a largo plazo. How to file 2009 taxes in 2013    Las aportaciones de su empleador para cubrir servicios de cuidados a largo plazo generalmente no se incluyen en los ingresos. How to file 2009 taxes in 2013 Sin embargo, las aportaciones hechas a una cuenta flexible de gastos médicos u otro plan similar (como un cafeteria plan (plan flexible de beneficios)) tienen que incluirse en los ingresos. How to file 2009 taxes in 2013 Esta cantidad se informa como salario en el recuadro 1 del Formulario W-2. How to file 2009 taxes in 2013   Las aportaciones a este tipo de plan se explican en la Publicación 502, Medical and Dental Expenses (Gastos médicos y dentales), en inglés. How to file 2009 taxes in 2013 Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). How to file 2009 taxes in 2013    Las aportaciones hechas por su empleador a una cuenta de ahorros médicos Archer por lo general no se incluyen en los ingresos. How to file 2009 taxes in 2013 El total se declara en el recuadro 12 del Formulario W-2 con el código R. How to file 2009 taxes in 2013 Tiene que declarar esta cantidad en el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos de seguros de cuidado a largo plazo), en inglés. How to file 2009 taxes in 2013 Adjunte el formulario a la declaración de impuestos. How to file 2009 taxes in 2013 Cuenta flexible de ahorros para gastos médicos (conocida como Health FSA, en inglés). How to file 2009 taxes in 2013   Si su empleador provee una cuenta flexible de ahorros para gastos médicos que reúna los requisitos como seguro de accidente o de salud, la cantidad de la reducción de su salario y los reembolsos de sus gastos por cuidados médicos generalmente no se incluyen en los ingresos. How to file 2009 taxes in 2013 Nota: Para los años de planes que comienzan después de 2012, las cuentas flexibles de ahorros están sujetas a un límite de $2,500 de aportaciones realizadas por medio de reducción en su salario. How to file 2009 taxes in 2013 Este límite de $2,500 está sujeto a ajuste por inflación para los años de planes que comienzan después de 2013. How to file 2009 taxes in 2013 Si desea más información, vea el Notice 2012-40 (Aviso 2012-40), que se encuentra en la página 1046 del Internal Revenue Bulletin 2012-26 (Boletín de Impuestos Internos 2012-26), disponible en inglés, en www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/irb/2012-26_IRB/ar09. How to file 2009 taxes in 2013 html. How to file 2009 taxes in 2013 Cuenta de reembolso de gastos médicos (HRA, por sus siglas en inglés). How to file 2009 taxes in 2013   Si su empleador provee una cuenta de reembolso de gastos médicos (HRA) que reúna los requisitos como un seguro de accidente o de salud, la cobertura y reembolsos de sus gastos por cuidados médicos por lo general no se incluyen en los ingresos. How to file 2009 taxes in 2013 Cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). How to file 2009 taxes in 2013   Si reúne los requisitos, usted y cualquier otra persona, incluyendo su empleador o un miembro de su familia, pueden hacer aportaciones a la cuenta HSA (de usted). How to file 2009 taxes in 2013 Las aportaciones, excepto las del empleador, se pueden deducir en la declaración independientemente de si detalla o no las deducciones. How to file 2009 taxes in 2013 Las aportaciones hechas por su empleador no se incluyen en los ingresos. How to file 2009 taxes in 2013 El dinero retirado de la cuenta HSA que se utilice para pagar gastos médicos calificados no se incluye en los ingresos. How to file 2009 taxes in 2013 Las distribuciones de la cuenta que no se utilicen para gastos médicos se incluyen en los ingresos. How to file 2009 taxes in 2013 Vea la Publicación 969, en inglés, para los requisitos correspondientes a una cuenta HSA. How to file 2009 taxes in 2013   Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio bona fide no corresponden a aportaciones hechas por un empleador. How to file 2009 taxes in 2013 Estas aportaciones se consideran distribuciones de dinero de la cuenta y no se incluyen en el ingreso bruto de dicho socio. How to file 2009 taxes in 2013 Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio por servicios prestados se tratan como pagos garantizados que se pueden incluir en el ingreso bruto del socio. How to file 2009 taxes in 2013 En ambos casos, el socio puede deducir las aportaciones hechas a su cuenta HSA. How to file 2009 taxes in 2013   Las aportaciones hechas por una sociedad anónima de tipo S a la cuenta HSA de un empleado-accionista del 2% por servicios prestados se tratan como pagos garantizados y se incluyen en el ingreso bruto del empleado-accionista. How to file 2009 taxes in 2013 El empleado-accionista puede deducir la aportación hecha a su cuenta HSA. How to file 2009 taxes in 2013 Distribución de fondos calificada a una cuenta de ahorros para gastos médicos (HSA). How to file 2009 taxes in 2013   Se puede realizar una sola distribución de un arreglo de ahorros para la jubilación (IRA) a una cuenta HSA y normalmente no se incluye ninguna parte de dicha distribución en los ingresos. How to file 2009 taxes in 2013 Consulte la Publicación 590 para ver los requisitos correspondientes a estas distribuciones de fondos calificadas a una cuenta HSA. How to file 2009 taxes in 2013 Falta de cumplimiento con los requisitos. How to file 2009 taxes in 2013   Si su cuenta de ahorros para gastos médicos (HSA) recibió distribuciones calificadas (para cuentas HSA) de una cuenta flexible para gastos médicos (Health FSA) o de un plan de reembolso de gastos médicos (HRA) (temas tratados anteriormente) o de una distribución de fondos calificada para una cuenta HSA, usted tiene que reunir los requisitos para fines de una cuenta HSA en el período desde el mes en el que se haya realizado la distribución calificada hasta el último día del duodécimo mes siguiente a dicho mes. How to file 2009 taxes in 2013 Si no reúne los requisitos durante este período y esto no se debe a fallecimiento o incapacidad, tiene que incluir la distribución en los ingresos del año tributario en el que deje de reunir los requisitos. How to file 2009 taxes in 2013 Dichos ingresos están sujetos a un impuesto adicional del 10%. How to file 2009 taxes in 2013 Ayuda para Adopción Es posible que pueda excluir de los ingresos cantidades pagadas o gastos incurridos por su empleador por gastos calificados de adopción relacionados con la adopción de un hijo que reúna los requisitos. How to file 2009 taxes in 2013 Vea las instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés, para más información. How to file 2009 taxes in 2013 Los beneficios por adopción los declara el empleador en el recuadro 12 del Formulario W-2 con el código T. How to file 2009 taxes in 2013 También se incluyen como remuneración del Seguro Social y Medicare en los recuadros 3 y 5. How to file 2009 taxes in 2013 Sin embargo, no se incluyen como salario en el recuadro 1. How to file 2009 taxes in 2013 Para determinar las cantidades sujetas a impuestos y las que no lo están, tiene que llenar la Parte III del Formulario 8839, en inglés. How to file 2009 taxes in 2013 Adjunte el formulario a su declaración de impuestos. How to file 2009 taxes in 2013 Beneficios De Minimis (Mínimos) Si su empleador le provee un producto o servicio y el costo del mismo es tan pequeño que no sería razonable para el empleador declararlo, el valor no se incluye en los ingresos. How to file 2009 taxes in 2013 Generalmente, el valor de los beneficios como descuentos en las cafeterías de la compañía, el costo de transporte por taxi para regresar a su casa cuando trabaje horas extra y comidas patrocinadas por la compañía no se incluyen en los ingresos. How to file 2009 taxes in 2013 Obsequios por fiestas. How to file 2009 taxes in 2013   Si su empleador le obsequia un pavo, jamón u otro artículo de valor nominal por Navidad u otras fiestas, no incluya el valor del obsequio en los ingresos. How to file 2009 taxes in 2013 Sin embargo, si su empleador le obsequia dinero en efectivo, un certificado de regalo o un artículo similar que usted fácilmente puede canjear por efectivo, incluya el valor de ese obsequio como salario o sueldo adicional sea cual sea la cantidad en cuestión. How to file 2009 taxes in 2013 Ayuda para Educación Puede excluir de sus ingresos hasta $5,250 en concepto de ayuda calificada para educación provista por el empleador. How to file 2009 taxes in 2013 Para más información, vea la Publicación 970, Tax Benefits for Education (Beneficios tributarios para estudios), en inglés. How to file 2009 taxes in 2013 Seguro de Vida Colectivo a Término Fijo Por lo general, el costo de hasta $50,000 de la cobertura de un seguro de vida colectivo a término fijo provisto por su empleador (o un empleador anterior) no se incluye en los ingresos. How to file 2009 taxes in 2013 Sin embargo, tiene que incluir en los ingresos el costo del seguro provisto por su empleador si es superior a $50,000 de cobertura menos toda cantidad que pague por la compra del seguro. How to file 2009 taxes in 2013 Para las excepciones, vea Costo exento de impuestos en su totalidad , y Costo sujeto a impuestos en su totalidad , más adelante. How to file 2009 taxes in 2013 Si su empleador provee más de $50,000 en cobertura, la cantidad incluida en los ingresos se declara como parte de su salario en el recuadro 1 del Formulario W-2. How to file 2009 taxes in 2013 También aparece por separado en el recuadro 12 con el código C. How to file 2009 taxes in 2013 Seguro de vida colectivo a término a fijo. How to file 2009 taxes in 2013   Este tipo de seguro proporciona protección mediante un seguro de vida a término fijo (un seguro que tiene vigencia por un período de tiempo fijo) que: Provee una indemnización general por fallecimiento del asegurado, Se ofrece a un grupo de empleados, Se ofrece conforme a una póliza a nombre del empleador, y Provee una cantidad de seguro para cada empleado basada en una fórmula que impide una selección individual. How to file 2009 taxes in 2013 Beneficios permanentes. How to file 2009 taxes in 2013   Si su póliza de seguro de vida colectivo a término fijo incluye beneficios permanentes, como el valor de su pago completo o el valor en efectivo de recuperación de la póliza, tiene que incluir en los ingresos, como salario, el costo de los beneficios permanentes menos la cantidad que pague por ellos. How to file 2009 taxes in 2013 Su empleador debe poder decirle la cantidad que tiene que incluir en los ingresos. How to file 2009 taxes in 2013 Beneficios por fallecimiento accidental. How to file 2009 taxes in 2013   El seguro que provee beneficios por fallecimiento accidental u otro tipo de beneficios por fallecimiento pero no provee beneficios por fallecimiento en general (seguro de viajes, por ejemplo) no es seguro de vida colectivo a término fijo. How to file 2009 taxes in 2013 Empleador anterior. How to file 2009 taxes in 2013   Si un empleador anterior proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo durante el año, la cantidad incluida en sus ingresos se declara como salario en el recuadro 1 del Formulario W-2. How to file 2009 taxes in 2013 También aparece por separado en el recuadro 12 con el código C. How to file 2009 taxes in 2013 El recuadro 12 también muestra, con los códigos M y N, la cantidad de impuestos sin cobrar del Seguro Social y Medicare sobre la cobertura en exceso. How to file 2009 taxes in 2013 Tiene que pagar estos impuestos con su declaración de impuestos. How to file 2009 taxes in 2013 Inclúyalos en el impuesto total en la línea 60 del Formulario 1040 y siga las instrucciones para la línea 60. How to file 2009 taxes in 2013 Para más información, vea las Instrucciones del Formulario 1040, en inglés. How to file 2009 taxes in 2013 Dos o más empleadores. How to file 2009 taxes in 2013   Su exclusión para la cobertura del seguro de vida colectivo a término fijo no puede sobrepasar el costo de $50,000 de cobertura provista por su empleador, independientemente de si el seguro es provisto por un solo empleador o por varios empleadores. How to file 2009 taxes in 2013 Si dos o más empleadores proveen cobertura de seguro que sume más de $50,000, las cantidades declaradas como salarios en los Formularios W-2 no serán correctas. How to file 2009 taxes in 2013 Tiene que calcular cuánto tiene que incluir en los ingresos. How to file 2009 taxes in 2013 A la cantidad que calcule, réstele la cantidad declarada con el código C en el recuadro 12 de los Formularios W-2, sume el resultado al salario declarado en el recuadro 1 y declare el total en su declaración de impuestos. How to file 2009 taxes in 2013 Cómo calcular el costo tributable. How to file 2009 taxes in 2013   Utilice la hoja de trabajo siguiente para calcular la cantidad a incluir en los ingresos. How to file 2009 taxes in 2013     Hoja de Trabajo 5-1. How to file 2009 taxes in 2013 Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos 1. How to file 2009 taxes in 2013 Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). How to file 2009 taxes in 2013 1. How to file 2009 taxes in 2013   2. How to file 2009 taxes in 2013 Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. How to file 2009 taxes in 2013 2. How to file 2009 taxes in 2013 50,000 3. How to file 2009 taxes in 2013 Reste la línea 2 de la línea 1. How to file 2009 taxes in 2013 3. How to file 2009 taxes in 2013   4. How to file 2009 taxes in 2013 Divida la línea 3 entre $1,000. How to file 2009 taxes in 2013 Incluya sólo un decimal. How to file 2009 taxes in 2013 4. How to file 2009 taxes in 2013   5. How to file 2009 taxes in 2013 Vaya a la Tabla 5-1. How to file 2009 taxes in 2013 Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. How to file 2009 taxes in 2013 5. How to file 2009 taxes in 2013   6. How to file 2009 taxes in 2013 Multiplique la línea 4 por la línea 5. How to file 2009 taxes in 2013 6. How to file 2009 taxes in 2013   7. How to file 2009 taxes in 2013 Anote el número de meses completos de cobertura a este costo. How to file 2009 taxes in 2013 7. How to file 2009 taxes in 2013   8. How to file 2009 taxes in 2013 Multiplique la línea 6 por la línea 7. How to file 2009 taxes in 2013 8. How to file 2009 taxes in 2013   9. How to file 2009 taxes in 2013 Anote las primas que pagó al mes. How to file 2009 taxes in 2013 9. How to file 2009 taxes in 2013       10. How to file 2009 taxes in 2013 Anote el número de meses que pagó las primas. How to file 2009 taxes in 2013 10. How to file 2009 taxes in 2013       11. How to file 2009 taxes in 2013 Multiplique la línea 9 por la línea 10. How to file 2009 taxes in 2013 11. How to file 2009 taxes in 2013   12. How to file 2009 taxes in 2013 Reste la línea 11 de la línea 8. How to file 2009 taxes in 2013 Incluya esta cantidad en sus ingresos como salario 12. How to file 2009 taxes in 2013   Tabla 5-1. How to file 2009 taxes in 2013 Costo de Cada $1,000 de Seguro de Vida Colectivo a Término Fijo por un Mes Edad Costo Menor de 25 años $ 0. How to file 2009 taxes in 2013 05 De 25 a 29 años 0. How to file 2009 taxes in 2013 06 De 30 a 34 años 0. How to file 2009 taxes in 2013 08 De 35 a 39 años 0. How to file 2009 taxes in 2013 09 De 40 a 44 años 0. How to file 2009 taxes in 2013 10 De 45 a 49 años 0. How to file 2009 taxes in 2013 15 De 50 a 54 años 0. How to file 2009 taxes in 2013 23 De 55 a 59 años 0. How to file 2009 taxes in 2013 43 De 60 a 64 años 0. How to file 2009 taxes in 2013 66 De 65 a 69 años 1. How to file 2009 taxes in 2013 27 De 70 años en adelante 2. How to file 2009 taxes in 2013 06 Ejemplo. How to file 2009 taxes in 2013 Usted tiene 51 años de edad y trabaja para los empleadores A y B. How to file 2009 taxes in 2013 Ambos empleadores le proveen cobertura de seguro de vida colectivo a término fijo para el año entero. How to file 2009 taxes in 2013 Su cobertura es $35,000 con el empleador A y $45,000 con el empleador B. How to file 2009 taxes in 2013 Usted paga las primas mensuales de $4. How to file 2009 taxes in 2013 15 conforme al plan colectivo del empleador B. How to file 2009 taxes in 2013 La cantidad a ser incluida en los ingresos se calcula según lo indicado en la Hoja de Trabajo 5-1. How to file 2009 taxes in 2013 Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo, a continuación. How to file 2009 taxes in 2013    Hoja de Trabajo 5-1. How to file 2009 taxes in 2013 Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo 1. How to file 2009 taxes in 2013 Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). How to file 2009 taxes in 2013 1. How to file 2009 taxes in 2013 80,000 2. How to file 2009 taxes in 2013 Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. How to file 2009 taxes in 2013 2. How to file 2009 taxes in 2013 50,000 3. How to file 2009 taxes in 2013 Reste la línea 2 de la línea 1. How to file 2009 taxes in 2013 3. How to file 2009 taxes in 2013 30,000 4. How to file 2009 taxes in 2013 Divida la línea 3 entre $1,000. How to file 2009 taxes in 2013 Incluya sólo un decimal. How to file 2009 taxes in 2013 4. How to file 2009 taxes in 2013 30. How to file 2009 taxes in 2013 0 5. How to file 2009 taxes in 2013 Vaya a la Tabla 5-1. How to file 2009 taxes in 2013 Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. How to file 2009 taxes in 2013 5. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 23 6. How to file 2009 taxes in 2013 Multiplique la línea 4 por la línea 5. How to file 2009 taxes in 2013 6. How to file 2009 taxes in 2013 6. How to file 2009 taxes in 2013 90 7. How to file 2009 taxes in 2013 Anote el número de meses completos de cobertura a este costo. How to file 2009 taxes in 2013 7. How to file 2009 taxes in 2013 12 8. How to file 2009 taxes in 2013 Multiplique la línea 6 por la línea 7. How to file 2009 taxes in 2013 8. How to file 2009 taxes in 2013 82. How to file 2009 taxes in 2013 80 9. How to file 2009 taxes in 2013 Anote las primas que pagó al mes. How to file 2009 taxes in 2013 9. How to file 2009 taxes in 2013 4. How to file 2009 taxes in 2013 15     10. How to file 2009 taxes in 2013 Anote el número de meses que pagó las primas. How to file 2009 taxes in 2013 10. How to file 2009 taxes in 2013 12     11. How to file 2009 taxes in 2013 Multiplique la línea 9 por la línea 10. How to file 2009 taxes in 2013 11. How to file 2009 taxes in 2013 49. How to file 2009 taxes in 2013 80 12. How to file 2009 taxes in 2013 Reste la línea 11 de la línea 8. How to file 2009 taxes in 2013 Incluya esta cantidad en sus ingresos como salario. How to file 2009 taxes in 2013 12. How to file 2009 taxes in 2013 33. How to file 2009 taxes in 2013 00 Costo exento de impuestos en su totalidad. How to file 2009 taxes in 2013   No se grava impuesto alguno sobre el costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: Está permanente y totalmente incapacitado y ha cesado su trabajo. How to file 2009 taxes in 2013 Su empleador es el beneficiario de la póliza por el período completo de vigencia del seguro durante el año tributario. How to file 2009 taxes in 2013 Una organización benéfica (definida en el capítulo 24), para la cual las aportaciones son deducibles, es la única beneficiaria de la póliza por el período completo de vigencia del seguro durante el año tributario. How to file 2009 taxes in 2013 (No tiene derecho a una deducción en concepto de donación caritativa por nombrar a una organización benéfica beneficiaria de su póliza). How to file 2009 taxes in 2013 El plan existía el 1 de enero de 1984 y Se jubiló antes del 2 de enero de 1984 y estaba cubierto por el plan cuando se jubiló o Llegó a los 55 años de edad antes del 2 enero de 1984 y estaba empleado por el empleador o su predecesor en 1983. How to file 2009 taxes in 2013 Costo sujeto a impuestos en su totalidad. How to file 2009 taxes in 2013   Se grava la totalidad del costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: El empleador provee el seguro por medio de un fideicomiso para empleados calificado, como un fideicomiso de pensiones o un plan de anualidades calificado. How to file 2009 taxes in 2013 Usted es un empleado clave y el plan de su empleador discrimina a favor de los empleados clave. How to file 2009 taxes in 2013 Servicios de Planificación para la Jubilación Si su empleador tiene un plan calificado de jubilación, los servicios de planificación calificados para la jubilación provistos a usted (y a su cónyuge) por el empleador no se incluyen en los ingresos. How to file 2009 taxes in 2013 Los servicios calificados incluyen asesoramiento sobre planificación para la jubilación, información sobre el plan de jubilación de su empleador e información sobre cómo podría encajar este plan dentro de su plan general individual de ingresos para la jubilación. How to file 2009 taxes in 2013 No puede excluir el valor de ningún servicio de preparación de impuestos, contabilidad, ni servicios de un abogado o corredor de bolsa provistos por su empleador. How to file 2009 taxes in 2013 Transporte Si su empleador le provee un beneficio marginal de transporte calificado, éste puede ser excluido de sus ingresos, hasta ciertos límites. How to file 2009 taxes in 2013 Un beneficio marginal de transporte calificado es: Transporte en vehículos de desplazamiento en carretera (como furgonetas) entre su hogar y el lugar de trabajo, Una tarjeta abonada de transporte colectivo, Estacionamiento que reúna los requisitos. How to file 2009 taxes in 2013 Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. How to file 2009 taxes in 2013 Los reembolsos en efectivo hechos por su empleador para dichos gastos conforme a un acuerdo bona fide para reembolsos también son excluibles. How to file 2009 taxes in 2013 Sin embargo, el reembolso en efectivo de una tarjeta abonada de transporte colectivo es excluible sólo si no tiene a su disposición un recibo o artículo similar que pueda ser canjeado únicamente por una tarjeta abonada de transporte colectivo. How to file 2009 taxes in 2013 Límite de exclusión. How to file 2009 taxes in 2013   La exclusión para el transporte al trabajo en vehículos de carretera y los beneficios marginales de tarjetas abonadas de transporte colectivo no puede ser mayor que $245 al mes. How to file 2009 taxes in 2013   La exclusión por el beneficio marginal de estacionamiento calificado no puede ser mayor de $245 al mes. How to file 2009 taxes in 2013   La exclusión para desplazarse en bicicleta hasta el lugar de trabajo y de vuelta a la casa, conforme a los requisitos y durante un año natural, se calcula multiplicando $20 por el número de meses, los cuales reúnen los requisitos, en los que dicho desplazamiento se haya realizado durante dicho año. How to file 2009 taxes in 2013   Si los beneficios tienen un valor superior a estos límites, la cantidad en exceso tiene que incluirse en los ingresos. How to file 2009 taxes in 2013 Usted no tiene derecho a estas exclusiones si los reembolsos se efectúan conforme a un acuerdo de reducción de remuneración. How to file 2009 taxes in 2013 Vehículo de transporte al trabajo en carretera. How to file 2009 taxes in 2013   Es un vehículo de uso en carretera con asientos para por lo menos seis adultos (sin incluir al chófer). How to file 2009 taxes in 2013 Se espera que por lo menos el 80% del millaje del vehículo sea por: Transporte de empleados de su casa al trabajo y viceversa y Viajes durante los cuales los empleados ocupan por lo menos la mitad de los asientos para adultos del vehículo (sin incluir al chófer). How to file 2009 taxes in 2013 Tarjeta abonada de transporte. How to file 2009 taxes in 2013   Es toda tarjeta, ficha, billete o vale que le dé a la persona el derecho de viajar en transporte colectivo (ya sea público o privado) gratis o con descuento o a viajar en un vehículo de transporte por carretera operado por una persona que se dedique al negocio de transportar personas a cambio de remuneración. How to file 2009 taxes in 2013 Estacionamiento que reúne los requisitos. How to file 2009 taxes in 2013   Es un estacionamiento provisto a un empleado en el sitio del local comercial del empleador, o cerca del mismo. How to file 2009 taxes in 2013 También incluye el estacionamiento en el lugar, o cerca del lugar, desde el cual el empleado viaja a su lugar de trabajo en transporte público, en un vehículo de transporte en carretera o en un vehículo sujeto a un convenio entre dueños de autos para turnarse en el transporte a sus lugares de trabajo. How to file 2009 taxes in 2013 No incluye el estacionamiento en el hogar del empleado o cerca del mismo. How to file 2009 taxes in 2013 Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. How to file 2009 taxes in 2013   Éste es un reembolso basado en el número de meses calificados de desplazamiento de ida y vuelta al trabajo en bicicleta durante el año. How to file 2009 taxes in 2013 Un mes calificado de desplazamiento de ida y vuelta al trabajo en bicicleta es cualquier mes en el que utilice la bicicleta de manera habitual para una parte sustancial del viaje de ida y vuelta al trabajo sin recibir los demás beneficios marginales de transporte calificados. How to file 2009 taxes in 2013 Puede recibir el reembolso por gastos en los que incurrió durante el año al comprar una bicicleta y por mejoras, reparaciones y almacenaje relacionados con la bicicleta. How to file 2009 taxes in 2013 Aportaciones a un Plan de Jubilación Las aportaciones hechas por su empleador a un plan calificado de jubilación para usted no se incluyen en los ingresos en el momento en que se hacen. How to file 2009 taxes in 2013 Su empleador le puede decir si su plan de jubilación reúne los requisitos. How to file 2009 taxes in 2013 Sin embargo, es posible que el costo de cobertura de un seguro de vida incluido en el plan tenga que incluirse. How to file 2009 taxes in 2013 Vea el tema titulado Seguro de Vida Colectivo a Término Fijo , anteriormente, bajo Beneficios Marginales. How to file 2009 taxes in 2013 Si su empleador hace pagos a un plan no calificado para usted, generalmente tiene que incluir las aportaciones en los ingresos como salario para el año tributario en que se hicieron las aportaciones. How to file 2009 taxes in 2013 Sin embargo, si los intereses que recibe del plan no se pueden traspasar o están sujetos a un riesgo considerable de ser decomisados (o sea, usted tiene buena probabilidad de perderlos) en el momento de la aportación, no tiene que incluir el valor de los intereses en los ingresos hasta que sean transferibles, o no estén sujetos a dicho riesgo de ser decomisados. How to file 2009 taxes in 2013 Para información sobre las distribuciones de planes de jubilación, vea la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), (o la Publicación 721, Tax Guide to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Civil Service Retirement Benefits (Guía tributaria de beneficios de jubilación federales de los Estados Unidos)), ambas en inglés, si usted es empleado o jubilado federal. How to file 2009 taxes in 2013 Aplazamientos electivos. How to file 2009 taxes in 2013   Si tiene derecho a ciertos tipos de planes de jubiliación, puede escoger apartar parte de su salario para que su empleador lo aporte a un fondo para la jubiliación, en vez de serle pagado a usted. How to file 2009 taxes in 2013 La cantidad que aparte (denominada aplazamiento electivo) se considera aportación del empleador a un plan calificado. How to file 2009 taxes in 2013 Un aplazamiento electivo, que no sea una aportación designada hecha a un arreglo Roth (tema que se aborda más adelante), no se incluye en el salario sujeto a impuestos sobre el ingreso en el momento en que se hace la aportación. How to file 2009 taxes in 2013 Sin embargo, sí se incluye en el salario sujeto a impuestos del Seguro Social y Medicare. How to file 2009 taxes in 2013   Los aplazamientos electivos incluyen aportaciones electivas hechas a los siguientes planes de jubilación: Acuerdos de pago en efectivo o diferidos (planes conforme a la sección 401(k)). How to file 2009 taxes in 2013 Thrift Savings Plan (Cuenta de ahorros para la jubilación) para empleados del gobierno federal. How to file 2009 taxes in 2013 Planes de pensiones simplificadas para empleados mediante la reducción de salarios (conocidos en inglés como salary reduction simplified employee pension plans (SARSEP)). How to file 2009 taxes in 2013 Planes de incentivos de ahorros para empleados en los que el empleador aporta cantidades iguales (conocidos en inglés como savings incentive match plans for employees (SIMPLE plans)). How to file 2009 taxes in 2013 Planes de anualidades con protección tributaria (planes conforme a la sección 403(b)). How to file 2009 taxes in 2013 Planes conforme a la sección 501(c)(18)(D). How to file 2009 taxes in 2013 Planes conforme a la sección 457. How to file 2009 taxes in 2013 Plan calificado de aportaciones automáticas. How to file 2009 taxes in 2013   A través de un plan calificado de aportaciones automáticas, su empleador puede considerar que usted ha optado por aportar parte de su salario a un plan conforme a la sección 401(k). How to file 2009 taxes in 2013 A usted se le debe enviar una notificación por escrito de los derechos y deberes que le corresponden conforme al plan calificado de aportaciones automáticas. How to file 2009 taxes in 2013 Dicha notificación tiene que explicar: Su derecho a optar por que no se efectúen aportaciones optativas o por que sí se efectúen, pero a un porcentaje distinto y Cómo se invertirán las aportaciones efectuadas si usted no toma una decisión en cuanto a la inversión de las mismas. How to file 2009 taxes in 2013   Después de recibir la notificación y antes de que se efectúe la primera aportación optativa, es obligatorio que tenga un período razonable para elegir una opción en cuanto a las aportaciones. How to file 2009 taxes in 2013 Límite global sobre aplazamientos. How to file 2009 taxes in 2013   En el año 2013, por lo general, no debió haber diferido más de un total de $17,500 en aportaciones a los planes enumerados anteriormente en los apartados (1) al (3) y (5). How to file 2009 taxes in 2013 El límite sobre aportaciones hechas a un plan SIMPLE es $12,000. How to file 2009 taxes in 2013 El límite sobre aportaciones hechas a planes conforme a la sección 501(c)(18)(D) es $7,000 o el 25% de su remuneración, la cantidad que sea menor. How to file 2009 taxes in 2013 El límite sobre aportaciones hechas a planes conforme a la sección 457 es su remuneración incluible o $17,500, la cantidad que sea menor. How to file 2009 taxes in 2013 Las cantidades diferidas bajo los límites específicos del plan son parte del límite global sobre aplazamientos. How to file 2009 taxes in 2013 Aportaciones designadas a un arreglo Roth. How to file 2009 taxes in 2013   Los empleadores con planes conforme a las secciones 401(k) y 403(b) pueden establecer programas calificados de aportaciones a un arreglo Roth para hacer que la totalidad o parte de sus aplazamientos electivos al plan se designen a aportaciones a un arreglo Roth después de impuestos. How to file 2009 taxes in 2013 Las aportaciones designadas a un arreglo Roth se consideran aplazamientos electivos, salvo que se incluyen en los ingresos. How to file 2009 taxes in 2013 Aplazamientos en exceso. How to file 2009 taxes in 2013   Su empleador o el administrador de su plan debería aplicar el límite anual correspondiente al calcular sus aportaciones al plan. How to file 2009 taxes in 2013 No obstante, usted es responsable de controlar o llevar la cuenta del total que aplace para asegurarse de que los aplazamientos no sean mayores al límite global. How to file 2009 taxes in 2013   Si aparta una cantidad mayor al límite, el exceso generalmente tiene que incluirse en los ingresos de ese año, a no ser que tenga un aplazamiento en exceso de una aportación designada a un arreglo Roth. How to file 2009 taxes in 2013 Vea la Publicación 525, en inglés, para una explicación sobre el tratamiento tributario de los aplazamientos en exceso. How to file 2009 taxes in 2013 Aportaciones de actualización. How to file 2009 taxes in 2013   Es posible que se le permita hacer aportaciones de actualización (aplazamientos electivos adicionales) si tiene 50 años de edad o más para el final del año tributario. How to file 2009 taxes in 2013 Opciones de Compra de Acciones Si recibe una opción no estatutaria para comprar o vender acciones u otros bienes como pago por sus servicios, normalmente tendrá ingresos cuando reciba la opción, cuando ejerza la opción (cuando la use para comprar o vender las acciones u otros bienes) o cuando venda o de otra manera enajene la opción. How to file 2009 taxes in 2013 Sin embargo, si su opción es una opción estatutaria de acciones, no tendrá ningún ingreso hasta que venda o intercambie sus acciones. How to file 2009 taxes in 2013 Su empleador le puede decir qué clase de opción tiene. How to file 2009 taxes in 2013 Para más información, vea la Publicación 525, en inglés. How to file 2009 taxes in 2013 Bienes Restringidos Por lo general, si recibe bienes a cambio de sus servicios, tiene que incluir el valor justo de mercado en los ingresos en el año en que reciba los bienes. How to file 2009 taxes in 2013 Sin embargo, si recibe acciones u otros bienes que tengan ciertas restricciones que afecten su valor, no incluya el valor de los bienes en los ingresos hasta que se hayan adquirido todos los derechos a los mismos. How to file 2009 taxes in 2013 Puede elegir incluir el valor de los bienes en los ingresos en el año en que le son traspasados a usted. How to file 2009 taxes in 2013 Para más información, vea Restricted Property (Bienes restringidos), en la Publicación 525, en inglés. How to file 2009 taxes in 2013 Dividendos recibidos de acciones restringidas. How to file 2009 taxes in 2013   Los dividendos que reciba de acciones restringidas se consideran remuneración y no ingresos de dividendos. How to file 2009 taxes in 2013 Su empleador debe incluir estos pagos en el Formulario W-2. How to file 2009 taxes in 2013 Acciones que usted elija incluir en los ingresos. How to file 2009 taxes in 2013   Los dividendos que reciba de acciones restringidas que usted eligió incluir en los ingresos en el año en que se traspasaron son tratados como cualquier otro dividendo. How to file 2009 taxes in 2013 Declárelos en la declaración de impuestos como dividendos. How to file 2009 taxes in 2013 Para una explicación sobre dividendos, vea el capítulo 8 . How to file 2009 taxes in 2013    Para más información sobre cómo tratar los dividendos declarados en el Formulario W-2 y el Formulario 1099-DIV, vea Dividends received on restricted stock (Dividendos recibidos de acciones restringidas), en la Publicación 525, en inglés. How to file 2009 taxes in 2013 Reglas Especiales para Algunos Empleados Esta sección trata de las reglas especiales para personas que tengan ciertas clases de empleo: miembros del clero, miembros de órdenes religiosas, personas que trabajan para empleadores extranjeros, personal militar y voluntarios. How to file 2009 taxes in 2013 Clero Por lo general, si es miembro del clero, tiene que incluir en sus ingresos las ofrendas y honorarios que reciba por oficiar en matrimonios, bautizos, funerales, misas, etc. How to file 2009 taxes in 2013 , además de su sueldo o salario. How to file 2009 taxes in 2013 Si la ofrenda se hace a la institución religiosa, no se le grava a usted. How to file 2009 taxes in 2013 Si es miembro de una organización religiosa y le da ganancias de otras fuentes a dicha organización religiosa, tiene que incluir dichas ganancias en sus ingresos. How to file 2009 taxes in 2013 No obstante, quizás tenga derecho a una deducción de la cantidad pagada a la organización caritativa. How to file 2009 taxes in 2013 Vea el capítulo 24 . How to file 2009 taxes in 2013 Pensión. How to file 2009 taxes in 2013    Una pensión o pago por jubilación para un miembro del clero suele tratarse igual que otra pensión o anualidad. How to file 2009 taxes in 2013 Tiene que declararse en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. How to file 2009 taxes in 2013 Vivienda. How to file 2009 taxes in 2013    Hay reglas especiales en cuanto a vivienda para los miembros del clero. How to file 2009 taxes in 2013 Conforme a estas reglas, no se incluye en los ingresos el valor del alquiler de una vivienda (incluyendo servicios públicos) ni una asignación para vivienda que le haya sido proporcionada como parte de su paga. How to file 2009 taxes in 2013 Sin embargo, la exclusión no puede ser mayor que la paga razonable por sus servicios. How to file 2009 taxes in 2013 Si paga por los servicios públicos, puede excluir toda asignación designada al costo de los servicios, hasta el costo real. How to file 2009 taxes in 2013 La vivienda o la asignación se le tiene que ofrecer como compensación por sus servicios como ministro ordenado, con licencia o con comisión. How to file 2009 taxes in 2013 No obstante, tiene que incluir el valor del alquiler de la vivienda o de la asignación para la vivienda como ganancias del trabajo por cuenta propia en el Anexo SE (Formulario 1040) si está sujeto al impuesto del trabajo por cuenta propia. How to file 2009 taxes in 2013 Para más información, vea la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. How to file 2009 taxes in 2013 Miembros de Órdenes Religiosas Si es miembro de una orden religiosa que ha hecho un voto de pobreza, la manera de tratar las ganancias a las cuales ha renunciado y que ha entregado a la orden depende de si presta servicios a la misma. How to file 2009 taxes in 2013 Servicios prestados a la orden religiosa. How to file 2009 taxes in 2013   Si presta servicios en representación de la orden en el desempeño de los deberes requeridos por la misma, no incluya en sus ingresos las cantidades entregadas a la orden. How to file 2009 taxes in 2013   Si su orden le manda prestar servicios para otra entidad de la iglesia supervisora o una institución asociada, se considera que presta los servicios en representación de la orden. How to file 2009 taxes in 2013 Los sueldos o salarios que gane en representación de una orden, y que le entregue a la misma, no se incluyen en sus ingresos. How to file 2009 taxes in 2013 Ejemplo. How to file 2009 taxes in 2013 Usted es miembro de una orden religiosa y ha hecho un voto de pobreza. How to file 2009 taxes in 2013 Renuncia a todo derecho sobre sus ganancias y le entrega a la orden todo sueldo o salario que gane. How to file 2009 taxes in 2013 Usted es enfermero registrado, por lo tanto su orden lo asigna a trabajar en un hospital que es una institución asociada con la iglesia. How to file 2009 taxes in 2013 No obstante, se mantiene bajo el mando general y el control de la orden. How to file 2009 taxes in 2013 A usted se le considera agente de la orden y los sueldos o salarios que gane en ese hospital y entregue a la orden no se incluyen en los ingresos. How to file 2009 taxes in 2013 Servicios prestados fuera de la orden religiosa. How to file 2009 taxes in 2013   Si a usted se le instruye que trabaje fuera de la orden, sus servicios no son un desempeño de los deberes requeridos por la orden a menos que dichos servicios cumplan los dos requisitos siguientes: Son tipos de servicios que normalmente son deberes de los miembros de la orden. How to file 2009 taxes in 2013 Son parte de los deberes que usted tiene que prestar para la orden, o en nombre de la misma, como su agente. How to file 2009 taxes in 2013 Si es empleado de un tercero y presta servicios a éste, se considera que la orden no le exige a usted que preste dichos servicios. How to file 2009 taxes in 2013 Las cantidades que reciba por estos servicios se incluyen en sus ingresos, aun si ha hecho un voto de pobreza. How to file 2009 taxes in 2013 Ejemplo. How to file 2009 taxes in 2013 Marcos Moreno es miembro de una orden religiosa y ha hecho un voto de pobreza. How to file 2009 taxes in 2013 Ha renunciado a todo derecho a sus ganancias y se las entrega a la orden. How to file 2009 taxes in 2013 Marcos es maestro. How to file 2009 taxes in 2013 Sus superiores de la orden le dijeron que obtuviera empleo en una escuela privada exenta de impuestos. How to file 2009 taxes in 2013 Marcos se convirtió en un empleado de la escuela y, a solicitud suya, la escuela pagó su salario directamente a la orden. How to file 2009 taxes in 2013 Debido a que Marcos es empleado de la escuela, se considera que presta servicios para la escuela en vez de como agente de la orden. How to file 2009 taxes in 2013 El salario que gana Marcos por trabajar en la escuela se incluye en sus ingresos. How to file 2009 taxes in 2013 Empleador Extranjero Hay reglas especiales que se aplican a personas que trabajan para un empleador extranjero. How to file 2009 taxes in 2013 Ciudadano estadounidense. How to file 2009 taxes in 2013   Si es ciudadano estadounidense que trabaja en los Estados Unidos para un gobierno extranjero, una organización internacional, una embajada extranjera o cualquier empleador extranjero, tiene que incluir su sueldo en los ingresos. How to file 2009 taxes in 2013 Impuestos del Seguro Social y Medicare. How to file 2009 taxes in 2013   Está exento de los impuestos del Seguro Social y Medicare para empleados si trabaja en los Estados Unidos para una organización internacional o un gobierno extranjero. How to file 2009 taxes in 2013 No obstante, tiene que pagar impuestos sobre el trabajo por cuenta propia sobre sus ingresos por servicios prestados en los Estados Unidos, a pesar de que no trabaja por cuenta propia. How to file 2009 taxes in 2013 Esta regla también corresponde si es empleado de una agencia calificada que pertenezca en su totalidad a un gobierno extranjero. How to file 2009 taxes in 2013 Empleados de organizaciones internacionales o de gobiernos extranjeros. How to file 2009 taxes in 2013   Su remuneración por prestar servicios oficiales a una organización internacional está exenta de impuestos federales sobre los ingresos si no es ciudadano estadounidense o si es ciudadano de las Filipinas (independientemente de si usted es o no ciudadano estadounidense). How to file 2009 taxes in 2013   Su remuneración por prestar servicios oficiales a un gobierno extranjero está exenta de impuestos federales sobre los ingresos si se cumplen todas las siguientes condiciones: No es ciudadano estadounidense o es ciudadano filipino (independientemente de que sea o no ciudadano estadounidense). How to file 2009 taxes in 2013 Su trabajo se parece al trabajo desempeñado por empleados de los Estados Unidos en países extranjeros. How to file 2009 taxes in 2013 El gobierno extranjero ofrece una exención igual a empleados de los Estados Unidos que se encuentren en su país. How to file 2009 taxes in 2013 Renuncia al estado de extranjero. How to file 2009 taxes in 2013   Podrían corresponderle reglas diferentes si es extranjero que trabaja para un gobierno extranjero o una organización internacional y presenta una renuncia conforme a la sección 247(b) de la Immigration and Nationality Act (Ley de Inmigración y Nacionalidad) para mantener su estado de inmigrante. How to file 2009 taxes in 2013 Vea el tema titulado Foreign Employer (Empleador extranjero) en la Publicación 525, en inglés. How to file 2009 taxes in 2013 Empleo en el extranjero. How to file 2009 taxes in 2013   Para información sobre el trato tributario de los ingresos ganados en el extranjero, obtenga la Publicación 54, en inglés. How to file 2009 taxes in 2013 Fuerzas Armadas Los pagos que reciba como miembro de las Fuerzas Armadas suelen estar sujetos a impuestos como sueldo o salario, con excepción del pago de jubilación que está sujeto a impuestos como una pensión. How to file 2009 taxes in 2013 A las asignaciones generalmente no se les gravan impuestos. How to file 2009 taxes in 2013 Para información sobre el trato tributario de las asignaciones y beneficios militares, obtenga la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés. How to file 2009 taxes in 2013 Pagos de salarios diferenciales. How to file 2009 taxes in 2013   Si una persona que presta servicio activo como miembro de las Fuerzas Armadas recibe pagos de un empleador correspondientes a cualquier período de dicho servicio, éstos se tratan como remuneración. How to file 2009 taxes in 2013 Estos salarios están sujetos a la retención del impuesto sobre los ingresos y se declaran en el Formulario W-2. How to file 2009 taxes in 2013 Vea la sección Otras Clases de Remuneración , anteriormente. How to file 2009 taxes in 2013 Pagos de la jubilación militar. How to file 2009 taxes in 2013   Si sus pagos de jubilación se basan en edad o duración de servicio, están sujetos a impuestos y tienen que incluirse en sus ingresos como una pensión en las líneas 16a y 16b del Formulario 1040, o en las líneas 12a y 12b del Formulario 1040A. How to file 2009 taxes in 2013 No incluya en los ingresos ninguna reducción de pago de jubilación o anticipo para proveer una anualidad de sobreviviente para su cónyuge o hijos conforme al Retired Serviceman's Family Protection Plan (Plan de protección para las familias de militares jubilados) o el Survivor Benefit Plan (Plan de beneficios para sobrevivientes). How to file 2009 taxes in 2013   Para una explicación más detallada sobre las anualidades para sobrevivientes, vea el capítulo 10 . How to file 2009 taxes in 2013 Incapacidad. How to file 2009 taxes in 2013   Si se jubiló por incapacidad, vea el tema titulado Pensiones Militares y Gubernamentales por Incapacidad bajo Beneficios por Enfermedad y Lesiones, más adelante. How to file 2009 taxes in 2013 Beneficios para veteranos. How to file 2009 taxes in 2013   No incluya en sus ingresos beneficio alguno para veteranos pagado conforme a alguna ley, reglamento o práctica administrativa administrada por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). How to file 2009 taxes in 2013 Las cantidades siguientes pagadas a veteranos o a sus familias no están sujetas a impuestos: Asignaciones para educación, capacitación y subsistencia. How to file 2009 taxes in 2013 Pagos de compensación por incapacidad y pagos de pensión por incapacidad hechos a veteranos o a sus familias. How to file 2009 taxes in 2013 Subvenciones para casas diseñadas para habitantes en silla de ruedas. How to file 2009 taxes in 2013 Subvenciones para vehículos motorizados para veteranos que han perdido la vista o el uso de sus extremidades. How to file 2009 taxes in 2013 Ganancias y dividendos de seguros pagados a veteranos o a sus beneficiarios, incluyendo las ganancias de una póliza de seguro dotal para veteranos pagadas antes del fallecimiento. How to file 2009 taxes in 2013 Intereses sobre dividendos de seguros que deje en depósito en el Departamento de Asuntos de Veteranos. How to file 2009 taxes in 2013 Beneficios de un programa para el cuidado de dependientes. How to file 2009 taxes in 2013 La prestación pagada al sobreviviente de un miembro de las Fuerzas Armadas que falleció después del 10 de septiembre de 2001. How to file 2009 taxes in 2013 Pagos hechos conforme al programa de terapia laboral remunerada. How to file 2009 taxes in 2013 Todo pago de bonificación de un estado o subdivisión política por servicios prestados en una zona de combate. How to file 2009 taxes in 2013 Voluntarios El trato tributario de las cantidades que reciba como trabajador voluntario del Cuerpo de Paz o una agencia similar se trata en los párrafos siguientes. How to file 2009 taxes in 2013 Cuerpo de Paz. How to file 2009 taxes in 2013   Las asignaciones de subsistencia que reciba como voluntario del Cuerpo de Paz, o como líder voluntario del mismo, por concepto de vivienda, servicios públicos, suministros para el hogar, alimento y ropa están exentas de impuestos. How to file 2009 taxes in 2013 Asignaciones sujetas a impuestos. How to file 2009 taxes in 2013   Las asignaciones siguientes tienen que incluirse en sus ingresos y declararse como salario: Asignaciones pagadas a su cónyuge e hijos menores de edad mientras usted es líder voluntario en capacitación en los Estados Unidos. How to file 2009 taxes in 2013 Asignaciones para subsistencia designadas por el Director del Cuerpo de Paz como remuneración básica. How to file 2009 taxes in 2013 Éstas son asignaciones para artículos personales como ayuda con los quehaceres domésticos, lavado y mantenimiento de ropa, entretenimiento y recreación, transporte y otros gastos misceláneos. How to file 2009 taxes in 2013 Asignaciones para permisos o licencias (por vacaciones o enfermedad). How to file 2009 taxes in 2013 Asignaciones de reajuste o pagos de terminación. How to file 2009 taxes in 2013 Se considera que éstas son recibidas por usted cuando se abonan a su cuenta. How to file 2009 taxes in 2013 Ejemplo. How to file 2009 taxes in 2013 Gastón Carranza, un voluntario del Cuerpo de Paz, recibe $175 mensuales como asignación de reajuste durante el período de servicio, a serle pagada en una suma global al concluir su período de servicio. How to file 2009 taxes in 2013 Aunque la asignación no está a su disposición hasta concluir su servicio, Gastón tiene que incluirla en sus ingresos cada mes cuando se acredite a su cuenta. How to file 2009 taxes in 2013 Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América o VISTA, por sus siglas en inglés). How to file 2009 taxes in 2013   Si es voluntario del programa Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América), tiene que incluir las asignaciones para comidas y alojamiento en los ingresos como salario. How to file 2009 taxes in 2013 Programas del National Senior Services Corps (Cuerpo nacional de servicios prestados por personas mayores). How to file 2009 taxes in 2013   Si recibe dinero por servicios de ayuda o reembolsos por gastos de bolsillo, no lo incluya en sus ingresos si proviene de los siguientes programas: Retired Senior Volunteer Program (o RSVP, por sus siglas en inglés) (Programa de voluntarios mayores jubilados). How to file 2009 taxes in 2013 Foster Grandparent Program (Programa de abuelos de crianza). How to file 2009 taxes in 2013 Senior Companion Program (Programa de acompañantes de personas mayores). How to file 2009 taxes in 2013 Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados o SCORE, por sus siglas en inglés). How to file 2009 taxes in 2013   Si recibe dinero por servicios de ayuda o reembolsos de gastos de bolsillo, no lo incluya en sus ingresos si proviene del Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados). How to file 2009 taxes in 2013 Asesoría voluntaria con los impuestos. How to file 2009 taxes in 2013   No incluya en los ingresos reembolso alguno que reciba por transporte, comidas u otros gastos en los que incurra mientras recibe capacitación para proveer, o mientras provee, asesoría voluntaria con los impuestos federales a personas mayores (conocida en inglés como Tax Counseling for the Elderly o TCE, por sus siglas en inglés). How to file 2009 taxes in 2013   Puede deducir como donación caritativa los gastos de bolsillo no reembolsados y en los que incurrió mientras tomaba parte en el Volunteer Income Tax Assistance Program (Programa de asistencia voluntaria para la preparación de impuestos sobre el ingreso o VITA, por sus siglas en inglés). How to file 2009 taxes in 2013 Vea el capítulo 24 . How to file 2009 taxes in 2013 Beneficios por Enfermedad y Lesiones Esta sección aborda diversas clases de beneficios por enfermedad o lesiones, incluyendo beneficios por incapacidad, contratos de seguros para cuidados a largo plazo, compensación del seguro obrero y otros beneficios. How to file 2009 taxes in 2013 Generalmente, tiene que declarar como ingresos toda cantidad que reciba por lesiones corporales o enfermedad de un plan de accidentes o de salud que pague su empleador. How to file 2009 taxes in 2013 Si usted y su empleador, ambos, pagan por el plan, sólo la cantidad que usted reciba por los pagos hechos por su empleador se declara como ingresos. How to file 2009 taxes in 2013 Sin embargo, puede ser que ciertos pagos no se le graven a usted. How to file 2009 taxes in 2013 Su empleador debería poder darle los detalles específicos sobre su plan de pensiones e informarle de la cantidad que usted pagó por su pensión por incapacidad. How to file 2009 taxes in 2013 Además de las pensiones y anualidades por incapacidad, quizás reciba otros pagos por enfermedad y lesiones. How to file 2009 taxes in 2013 No declare como ingresos ninguna cantidad recibida como reembolso de gastos médicos en los que incurrió después de establecerse el plan. How to file 2009 taxes in 2013 Costo pagado por usted. How to file 2009 taxes in 2013   Si usted paga el costo entero de un plan de salud o de accidente, no incluya como ingresos en su declaración de impuestos ninguna cantidad que reciba del plan por lesiones corporales o enfermedad. How to file 2009 taxes in 2013 Si su plan le reembolsó los gastos médicos que usted dedujo en un año anterior, quizás tenga que incluir en los ingresos algunos, o todos, los reembolsos. How to file 2009 taxes in 2013 Vea el tema titulado Reembolso en un año posterior , en el capítulo 21. How to file 2009 taxes in 2013 Planes flexibles de beneficios (Cafeteria plans). How to file 2009 taxes in 2013   Por lo general, si está cubierto por un plan de salud o de accidente a través de un plan flexible de beneficios y las primas del seguro no se incluyeron en los ingresos, se considera que no ha pagado las primas y tiene que incluir en los ingresos todos los beneficios que haya recibido. How to file 2009 taxes in 2013 Si las primas se incluyeron en los ingresos, se considera que ha pagado las primas y los beneficios que reciba no están sujetos a impuestos. How to file 2009 taxes in 2013 Pensiones por Incapacidad Si se jubiló por incapacidad, tiene que incluir en sus ingresos toda pensión por incapacidad que reciba conforme a un plan pagado por su empleador. How to file 2009 taxes in 2013 Tiene que declarar los pagos por incapacidad sujetos a impuestos como salario en la línea 7 del Formulario 1040 o del Formulario 1040A, hasta que usted cumpla la edad mínima para la jubilación. How to file 2009 taxes in 2013 La edad mínima para la jubilación es, por lo general, la edad en la cual usted puede recibir por primera vez una pensión o anualidad si no está incapacitado. How to file 2009 taxes in 2013 Podría tener derecho a un crédito tributario si estaba permanente y totalmente incapacitado cuando se jubiló. How to file 2009 taxes in 2013 Para más información sobre este crédito y la definición de incapacidad total y permanente, vea el capítulo 33. How to file 2009 taxes in 2013 A partir del día después de haber cumplido la edad mínima para la jubilación, los pagos que reciba están sujetos a impuestos como pensión o anualidad. How to file 2009 taxes in 2013 Declare estos pagos en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. How to file 2009 taxes in 2013 Para información sobre las reglas para declarar pensiones, vea el tema titulado Cómo Hacer la Declaración , en el capítulo 10. How to file 2009 taxes in 2013 Para información sobre los pagos por incapacidad de un programa gubernamental provistos como sustituto de la compensación por desempleo, vea el capítulo 12 . How to file 2009 taxes in 2013 Planes de jubilación y de participación en las ganancias. How to file 2009 taxes in 2013   Si recibe pagos de un plan de jubilación o de participación en las ganancias que no provee jubilación por incapacidad, no declare los pagos como pensión por incapacidad. How to file 2009 taxes in 2013 Los pagos tienen que ser declarados como una pensión o anualidad. How to file 2009 taxes in 2013 Para más información sobre las pensiones, vea el capítulo 10 . How to file 2009 taxes in 2013 Pago por vacaciones acumuladas. How to file 2009 taxes in 2013   Si se jubila por incapacidad, todo pago global que reciba por vacaciones acumuladas se considera pago de sueldo. How to file 2009 taxes in 2013 Este pago no es un pago por incapacidad. How to file 2009 taxes in 2013 Inclúyalo en sus ingresos en el año tributario en que lo reciba. How to file 2009 taxes in 2013 Pensiones Militares y Gubernamentales por Incapacidad Algunas pensiones militares y gubernamentales por incapacidad no están sujetas a impuestos. How to file 2009 taxes in 2013 Incapacidad por servicio gubernamental. How to file 2009 taxes in 2013  
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The How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 3. How to file 2009 taxes in 2013   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. How to file 2009 taxes in 2013 Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. How to file 2009 taxes in 2013 Certain contracts held by a charitable remainder trust. How to file 2009 taxes in 2013 Excise Taxes. How to file 2009 taxes in 2013 Indoor tanning services. How to file 2009 taxes in 2013 Application for Recognition of ExemptionPolitical activity. How to file 2009 taxes in 2013 Private delivery service. How to file 2009 taxes in 2013 Amendments to organizing documents required. How to file 2009 taxes in 2013 How to show reasonable action and good faith. How to file 2009 taxes in 2013 Not acting reasonably and in good faith. How to file 2009 taxes in 2013 Prejudicing the interest of the Government. How to file 2009 taxes in 2013 Procedure for requesting extension. How to file 2009 taxes in 2013 More information. How to file 2009 taxes in 2013 Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. How to file 2009 taxes in 2013 Grass roots expenditures. How to file 2009 taxes in 2013 Lobbying nontaxable amount. How to file 2009 taxes in 2013 Grass roots nontaxable amount. How to file 2009 taxes in 2013 Organization that no longer qualifies. How to file 2009 taxes in 2013 Tax on organization. How to file 2009 taxes in 2013 Tax on managers. How to file 2009 taxes in 2013 Taxes on organizations. How to file 2009 taxes in 2013 Taxes on managers. How to file 2009 taxes in 2013 Political expenditures. How to file 2009 taxes in 2013 Correction of expenditure. How to file 2009 taxes in 2013 Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. How to file 2009 taxes in 2013 Religious. How to file 2009 taxes in 2013 Charitable. How to file 2009 taxes in 2013 Scientific. How to file 2009 taxes in 2013 Testing for public safety. How to file 2009 taxes in 2013 Literary. How to file 2009 taxes in 2013 Educational. How to file 2009 taxes in 2013 Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). How to file 2009 taxes in 2013 The prevention of cruelty to children or animals. How to file 2009 taxes in 2013 To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. How to file 2009 taxes in 2013 A trust is a fund or foundation and will qualify. How to file 2009 taxes in 2013 However, an individual or a partnership will not qualify. How to file 2009 taxes in 2013 Examples. How to file 2009 taxes in 2013   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. How to file 2009 taxes in 2013 Child care organizations. How to file 2009 taxes in 2013   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. How to file 2009 taxes in 2013 Instrumentalities. How to file 2009 taxes in 2013   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). How to file 2009 taxes in 2013 Examples of a qualifying instrumentality might include state schools, universities, or hospitals. How to file 2009 taxes in 2013 However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. How to file 2009 taxes in 2013 A state or municipality itself does not qualify for exemption. How to file 2009 taxes in 2013 Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. How to file 2009 taxes in 2013 Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. How to file 2009 taxes in 2013 Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. How to file 2009 taxes in 2013 Fundraising events. How to file 2009 taxes in 2013   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. How to file 2009 taxes in 2013 This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. How to file 2009 taxes in 2013   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. How to file 2009 taxes in 2013 If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. How to file 2009 taxes in 2013 You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. How to file 2009 taxes in 2013 See Disclosure of Quid Pro Quo Contributions in chapter 2. How to file 2009 taxes in 2013 Exemption application not filed. How to file 2009 taxes in 2013   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. How to file 2009 taxes in 2013 Separate fund—contributions that are deductible. How to file 2009 taxes in 2013   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. How to file 2009 taxes in 2013   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. How to file 2009 taxes in 2013 A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. How to file 2009 taxes in 2013 Personal benefit contracts. How to file 2009 taxes in 2013   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. How to file 2009 taxes in 2013   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. How to file 2009 taxes in 2013 Certain annuity contracts. How to file 2009 taxes in 2013   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). How to file 2009 taxes in 2013 Certain contracts held by a charitable remainder trust. How to file 2009 taxes in 2013   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. How to file 2009 taxes in 2013 Excise tax. How to file 2009 taxes in 2013   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. How to file 2009 taxes in 2013 The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. How to file 2009 taxes in 2013 Excise Taxes. How to file 2009 taxes in 2013   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. How to file 2009 taxes in 2013 Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. How to file 2009 taxes in 2013 Indoor tanning services. How to file 2009 taxes in 2013   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. How to file 2009 taxes in 2013 For more information, go to IRS. How to file 2009 taxes in 2013 gov and select Affordable Care Act Tax Provisions. How to file 2009 taxes in 2013 Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. How to file 2009 taxes in 2013 For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. How to file 2009 taxes in 2013 See the organization headings that follow for specific information your organization may need to provide. How to file 2009 taxes in 2013 Form 1023. How to file 2009 taxes in 2013   Your organization must file its application for recognition of exemption on Form 1023. How to file 2009 taxes in 2013 See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. How to file 2009 taxes in 2013 Some organizations are not required to file Form 1023. How to file 2009 taxes in 2013 See Organizations Not Required To File Form 1023, later. How to file 2009 taxes in 2013    Additional information to help you complete your application can be found online. How to file 2009 taxes in 2013 Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. How to file 2009 taxes in 2013 See Exemption Requirements - Section 501(c)(3) Organizations. How to file 2009 taxes in 2013   Form 1023 and accompanying statements must show that all of the following are true. How to file 2009 taxes in 2013 The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. How to file 2009 taxes in 2013 ) specified in the introduction to this chapter. How to file 2009 taxes in 2013 No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. How to file 2009 taxes in 2013 You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. How to file 2009 taxes in 2013 The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. How to file 2009 taxes in 2013 See Political activity, next, and Lobbying Expenditures , near the end of this chapter. How to file 2009 taxes in 2013 Political activity. How to file 2009 taxes in 2013   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). How to file 2009 taxes in 2013 Such participation or intervention includes the publishing or distributing of statements. How to file 2009 taxes in 2013   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. How to file 2009 taxes in 2013 Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. How to file 2009 taxes in 2013 Effective date of exemption. How to file 2009 taxes in 2013   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. How to file 2009 taxes in 2013 These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. How to file 2009 taxes in 2013 If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. How to file 2009 taxes in 2013 Otherwise, exemption will be recognized only from the date of receipt. How to file 2009 taxes in 2013 The date of receipt is the date of the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. How to file 2009 taxes in 2013 Private delivery service. How to file 2009 taxes in 2013   If a private delivery service designated by the IRS, rather than the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. How to file 2009 taxes in 2013 The following private delivery services have been designated by the IRS. How to file 2009 taxes in 2013 DHL Express (DHL): DHL “Same Day” Service. How to file 2009 taxes in 2013 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file 2009 taxes in 2013 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file 2009 taxes in 2013 M. How to file 2009 taxes in 2013 , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file 2009 taxes in 2013 Amendments to organizing documents required. How to file 2009 taxes in 2013   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. How to file 2009 taxes in 2013 If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. How to file 2009 taxes in 2013 Extensions of time for filing. How to file 2009 taxes in 2013   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. How to file 2009 taxes in 2013 Automatic 12-month extension. How to file 2009 taxes in 2013 Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. How to file 2009 taxes in 2013 To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. How to file 2009 taxes in 2013 9100-2. How to file 2009 taxes in 2013 ” Discretionary extensions. How to file 2009 taxes in 2013 An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. How to file 2009 taxes in 2013 How to show reasonable action and good faith. How to file 2009 taxes in 2013   An organization acted reasonably and showed good faith if at least one of the following is true. How to file 2009 taxes in 2013 The organization requests relief before its failure to file is discovered by the IRS. How to file 2009 taxes in 2013 The organization failed to file because of intervening events beyond its control. How to file 2009 taxes in 2013 The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. How to file 2009 taxes in 2013 The organization reasonably relied upon the written advice of the IRS. How to file 2009 taxes in 2013 The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. How to file 2009 taxes in 2013 An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. How to file 2009 taxes in 2013 Not acting reasonably and in good faith. How to file 2009 taxes in 2013   An organization has not acted reasonably and in good faith under the following circumstances. How to file 2009 taxes in 2013 It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. How to file 2009 taxes in 2013 It was informed of the requirement to file and related tax consequences, but chose not to file. How to file 2009 taxes in 2013 It uses hindsight in requesting relief. How to file 2009 taxes in 2013 The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. How to file 2009 taxes in 2013 Prejudicing the interest of the Government. How to file 2009 taxes in 2013   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. How to file 2009 taxes in 2013 Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. How to file 2009 taxes in 2013 The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. How to file 2009 taxes in 2013 The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. How to file 2009 taxes in 2013 Procedure for requesting extension. How to file 2009 taxes in 2013   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. How to file 2009 taxes in 2013 A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. How to file 2009 taxes in 2013 Any documents relevant to the application. How to file 2009 taxes in 2013 An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. How to file 2009 taxes in 2013 If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. How to file 2009 taxes in 2013 This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. How to file 2009 taxes in 2013 ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. How to file 2009 taxes in 2013 This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. How to file 2009 taxes in 2013 The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. How to file 2009 taxes in 2013 These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. How to file 2009 taxes in 2013 ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. How to file 2009 taxes in 2013 The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. How to file 2009 taxes in 2013 The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. How to file 2009 taxes in 2013   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. How to file 2009 taxes in 2013 Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. How to file 2009 taxes in 2013 More information. How to file 2009 taxes in 2013   For more information about these procedures, see Regulations sections 301. How to file 2009 taxes in 2013 9100-1, 301. How to file 2009 taxes in 2013 9100-2, 301. How to file 2009 taxes in 2013 9100-3, Revenue Procedure 2013-4, section 6. How to file 2009 taxes in 2013 04, 2013-1 I. How to file 2009 taxes in 2013 R. How to file 2009 taxes in 2013 B. How to file 2009 taxes in 2013 126, and Revenue Procedure 2013-8, 2013-1 I. How to file 2009 taxes in 2013 R. How to file 2009 taxes in 2013 B. How to file 2009 taxes in 2013 237. How to file 2009 taxes in 2013 See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. How to file 2009 taxes in 2013 Notification from the IRS. How to file 2009 taxes in 2013   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. How to file 2009 taxes in 2013 Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. How to file 2009 taxes in 2013 These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. How to file 2009 taxes in 2013 Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). How to file 2009 taxes in 2013 These organizations are exempt automatically if they meet the requirements of section 501(c)(3). How to file 2009 taxes in 2013 Filing Form 1023 to establish exemption. How to file 2009 taxes in 2013   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. How to file 2009 taxes in 2013 By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. How to file 2009 taxes in 2013 A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. How to file 2009 taxes in 2013 Private foundations. How to file 2009 taxes in 2013   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. How to file 2009 taxes in 2013 Gross receipts test. How to file 2009 taxes in 2013   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. How to file 2009 taxes in 2013   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. How to file 2009 taxes in 2013 For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. How to file 2009 taxes in 2013 The organization must file Form 1023 within 90 days after the end of its second tax year. How to file 2009 taxes in 2013   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. How to file 2009 taxes in 2013 However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. How to file 2009 taxes in 2013 It was incorporated on January 1, 2009, and files returns on a calendar-year basis. How to file 2009 taxes in 2013 It did not file a Form 1023. How to file 2009 taxes in 2013 The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. How to file 2009 taxes in 2013 Therefore, it did not have to file Form 1023 and is exempt for those years. How to file 2009 taxes in 2013 However, for 2010, 2011, and 2012 the total gross receipts were $15,900. How to file 2009 taxes in 2013 Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. How to file 2009 taxes in 2013 If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. How to file 2009 taxes in 2013 The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. How to file 2009 taxes in 2013   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. How to file 2009 taxes in 2013 See the procedures for this extension discussed earlier. How to file 2009 taxes in 2013 Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. How to file 2009 taxes in 2013 This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. How to file 2009 taxes in 2013 Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. How to file 2009 taxes in 2013 These conditions for exemption are referred to as the organizational test. How to file 2009 taxes in 2013 Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. How to file 2009 taxes in 2013 Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). How to file 2009 taxes in 2013 The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. How to file 2009 taxes in 2013 Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. How to file 2009 taxes in 2013 Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. How to file 2009 taxes in 2013 In interpreting an organization's articles, the law of the state where the organization was created is controlling. How to file 2009 taxes in 2013 If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. How to file 2009 taxes in 2013 The following are examples illustrating the organizational test. How to file 2009 taxes in 2013 Example 1. How to file 2009 taxes in 2013 Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). How to file 2009 taxes in 2013 These articles appropriately limit the organization's purposes. How to file 2009 taxes in 2013 The organization meets the organizational test. How to file 2009 taxes in 2013 Example 2. How to file 2009 taxes in 2013 An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. How to file 2009 taxes in 2013 The organization will not be properly limited as to its purposes since all research is not scientific. How to file 2009 taxes in 2013 The organization does not meet the organizational test. How to file 2009 taxes in 2013 Example 3. How to file 2009 taxes in 2013 An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). How to file 2009 taxes in 2013 The organization meets the organizational test. How to file 2009 taxes in 2013 Example 4. How to file 2009 taxes in 2013 If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. How to file 2009 taxes in 2013 Example 5. How to file 2009 taxes in 2013 If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. How to file 2009 taxes in 2013 On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. How to file 2009 taxes in 2013 Example 6. How to file 2009 taxes in 2013 If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. How to file 2009 taxes in 2013 Such purposes are vague and may be accomplished other than in an exempt manner. How to file 2009 taxes in 2013 Example 7. How to file 2009 taxes in 2013 A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. How to file 2009 taxes in 2013 A hospital may or may not be exempt depending on the manner in which it is operated. How to file 2009 taxes in 2013 Example 8. How to file 2009 taxes in 2013 An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. How to file 2009 taxes in 2013 Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. How to file 2009 taxes in 2013 This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. How to file 2009 taxes in 2013 If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. How to file 2009 taxes in 2013 Dedication. How to file 2009 taxes in 2013   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. How to file 2009 taxes in 2013 Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. How to file 2009 taxes in 2013 Distribution. How to file 2009 taxes in 2013   Revenue Procedure 82-2, 1982-1 C. How to file 2009 taxes in 2013 B. How to file 2009 taxes in 2013 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. How to file 2009 taxes in 2013 The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. How to file 2009 taxes in 2013   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. How to file 2009 taxes in 2013 Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. How to file 2009 taxes in 2013 Sample articles of organization. How to file 2009 taxes in 2013   See sample articles of organization in the Appendix in the back of this publication. How to file 2009 taxes in 2013 Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. How to file 2009 taxes in 2013 In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. How to file 2009 taxes in 2013 You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. How to file 2009 taxes in 2013 If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. How to file 2009 taxes in 2013 See also Private Schools , discussed later. How to file 2009 taxes in 2013 Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. How to file 2009 taxes in 2013 Advocacy of a position. How to file 2009 taxes in 2013   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. How to file 2009 taxes in 2013 The mere presentation of unsupported opinion is not educational. How to file 2009 taxes in 2013 Method not educational. How to file 2009 taxes in 2013   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). How to file 2009 taxes in 2013 The following factors may indicate that the method is not educational. How to file 2009 taxes in 2013 The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. How to file 2009 taxes in 2013 The facts that purport to support the viewpoint are distorted. How to file 2009 taxes in 2013 The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. How to file 2009 taxes in 2013 The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. How to file 2009 taxes in 2013   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. How to file 2009 taxes in 2013 Qualifying organizations. How to file 2009 taxes in 2013   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. How to file 2009 taxes in 2013 College book stores, cafeterias, restaurants, etc. How to file 2009 taxes in 2013   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. How to file 2009 taxes in 2013 Alumni association. How to file 2009 taxes in 2013   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. How to file 2009 taxes in 2013 If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . How to file 2009 taxes in 2013 Athletic organization. How to file 2009 taxes in 2013   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. How to file 2009 taxes in 2013 If it is not so engaged, your organization may be exempt as a social club described in chapter 4. How to file 2009 taxes in 2013 Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. How to file 2009 taxes in 2013 If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. How to file 2009 taxes in 2013 Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. How to file 2009 taxes in 2013 The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. How to file 2009 taxes in 2013 (This information also must be projected, so far as may be feasible, for the next academic year. How to file 2009 taxes in 2013 ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. How to file 2009 taxes in 2013 A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. How to file 2009 taxes in 2013 A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. How to file 2009 taxes in 2013 The public school district and county in which the school is located. How to file 2009 taxes in 2013 How to determine racial composition. How to file 2009 taxes in 2013   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. How to file 2009 taxes in 2013 Nevertheless, a statement of the method by which the racial composition was determined must be supplied. How to file 2009 taxes in 2013 The identity of individual students or members of the faculty and administrative staff should not be included with this information. How to file 2009 taxes in 2013   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. How to file 2009 taxes in 2013 Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. How to file 2009 taxes in 2013 Also, the school must circulate information that clearly states the school's admission policies. How to file 2009 taxes in 2013 A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. How to file 2009 taxes in 2013 The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. How to file 2009 taxes in 2013 The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. How to file 2009 taxes in 2013 Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. How to file 2009 taxes in 2013 A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. How to file 2009 taxes in 2013 A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. How to file 2009 taxes in 2013 Policy statement. How to file 2009 taxes in 2013   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. How to file 2009 taxes in 2013 Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. How to file 2009 taxes in 2013 Publicity requirement. How to file 2009 taxes in 2013   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. How to file 2009 taxes in 2013 Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. How to file 2009 taxes in 2013 To satisfy this requirement, the school must use one of the following two methods. How to file 2009 taxes in 2013 Method one. How to file 2009 taxes in 2013   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. How to file 2009 taxes in 2013 Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. How to file 2009 taxes in 2013 When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. How to file 2009 taxes in 2013 If this method is used, the notice must meet the following printing requirements. How to file 2009 taxes in 2013 It must appear in a section of the newspaper likely to be read by prospective students and their families. How to file 2009 taxes in 2013 It must occupy at least 3 column inches. How to file 2009 taxes in 2013 It must have its title printed in at least 12 point bold face type. How to file 2009 taxes in 2013 It must have the remaining text printed in at least 8 point type. How to file 2009 taxes in 2013 The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. How to file 2009 taxes in 2013 It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. How to file 2009 taxes in 2013   Method two. How to file 2009 taxes in 2013   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. How to file 2009 taxes in 2013 If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. How to file 2009 taxes in 2013 In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. How to file 2009 taxes in 2013 The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. How to file 2009 taxes in 2013 Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. How to file 2009 taxes in 2013 Exceptions. How to file 2009 taxes in 2013   The publicity requirements will not apply in the following situations. How to file 2009 taxes in 2013 First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. How to file 2009 taxes in 2013 These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. How to file 2009 taxes in 2013 If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. How to file 2009 taxes in 2013 Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . How to file 2009 taxes in 2013   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. How to file 2009 taxes in 2013 The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. How to file 2009 taxes in 2013   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. How to file 2009 taxes in 2013 Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. How to file 2009 taxes in 2013   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. How to file 2009 taxes in 2013 The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. How to file 2009 taxes in 2013 In this regard, it is each school's responsibility to determine whether either of the exceptions applies. How to file 2009 taxes in 2013 Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. How to file 2009 taxes in 2013 Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. How to file 2009 taxes in 2013 Facilities and programs. How to file 2009 taxes in 2013   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. How to file 2009 taxes in 2013 Scholarship and loan programs. How to file 2009 taxes in 2013   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. How to file 2009 taxes in 2013 This must be known throughout the general community being served by the school and should be referred to in its publicity. How to file 2009 taxes in 2013 Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. How to file 2009 taxes in 2013 Certification. How to file 2009 taxes in 2013   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. How to file 2009 taxes in 2013   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. How to file 2009 taxes in 2013 Recordkeeping requirements. How to file 2009 taxes in 2013 With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. How to file 2009 taxes in 2013 Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. How to file 2009 taxes in 2013 Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. How to file 2009 taxes in 2013 Copies of all materials used by or on behalf of the school to solicit contributions. How to file 2009 taxes in 2013 Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. How to file 2009 taxes in 2013 (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. How to file 2009 taxes in 2013 ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. How to file 2009 taxes in 2013 However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. How to file 2009 taxes in 2013 The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. How to file 2009 taxes in 2013 Similarly, the IRS does not require a school to keep records prohibited under state or federal law. How to file 2009 taxes in 2013 Exceptions. How to file 2009 taxes in 2013   The school does not have to independently maintain these records for IRS use if both of the following are true. How to file 2009 taxes in 2013 Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. How to file 2009 taxes in 2013 The school maintains copies of these reports from which this information is readily obtainable. How to file 2009 taxes in 2013 If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. How to file 2009 taxes in 2013 Failure to maintain records. How to file 2009 taxes in 2013   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. How to file 2009 taxes in 2013 Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. How to file 2009 taxes in 2013 However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. How to file 2009 taxes in 2013 Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). How to file 2009 taxes in 2013 Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. How to file 2009 taxes in 2013 Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. How to file 2009 taxes in 2013 Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. How to file 2009 taxes in 2013 The rest of this section contains a description of the information to be provided by certain specific organizations. How to file 2009 taxes in 2013 This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. How to file 2009 taxes in 2013 Each of the following organizations must submit the information described. How to file 2009 taxes in 2013 Charitable organization supporting education. How to file 2009 taxes in 2013   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. How to file 2009 taxes in 2013 Scholarships. How to file 2009 taxes in 2013   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. How to file 2009 taxes in 2013 Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. How to file 2009 taxes in 2013 How and by whom the recipients are or will be selected. How to file 2009 taxes in 2013 If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. How to file 2009 taxes in 2013 If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. How to file 2009 taxes in 2013 A copy of the scholarship application form and any brochures or literature describing the scholarship program. How to file 2009 taxes in 2013 Hospital. How to file 2009 taxes in 2013   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. How to file 2009 taxes in 2013   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. How to file 2009 taxes in 2013 You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. How to file 2009 taxes in 2013 Submit also an appraisal showing the fair rental value of the rented space. How to file 2009 taxes in 2013 Clinic. How to file 2009 taxes in 2013   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. How to file 2009 taxes in 2013 Home for the aged. How to file 2009 taxes in 2013   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. How to file 2009 taxes in 2013 Community nursing bureau. How to file 2009 taxes in 2013   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. How to file 2009 taxes in 2013 Organization providing loans. How to file 2009 taxes in 2013   If you make, or will make, loans for charitable and educational purposes, submit the following information. How to file 2009 taxes in 2013 An explanation of the circumstances under which such loans are, or will be, made. How to file 2009 taxes in 2013 Criteria for selection, including the rules of eligibility. How to file 2009 taxes in 2013 How and by whom the recipients are or will be selected. How to file 2009 taxes in 2013 Manner of repayment of the loan. How to file 2009 taxes in 2013 Security required, if any. How to file 2009 taxes in 2013 Interest charged, if any, and when payable. How to file 2009 taxes in 2013 Copies in duplicate of the loan application and any brochures or literature describing the loan program. How to file 2009 taxes in 2013 Public-interest law firms. How to file 2009 taxes in 2013   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. How to file 2009 taxes in 2013 How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. How to file 2009 taxes in 2013 Whether the organization will accept fees for its services. How to file 2009 taxes in 2013 A description of the cases litigated or to be litigated and how they benefit the public generally. How to file 2009 taxes in 2013 Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. How to file 2009 taxes in 2013 Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. How to file 2009 taxes in 2013 Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. How to file 2009 taxes in 2013 Acceptance of attorneys' fees. How to file 2009 taxes in 2013   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. How to file 2009 taxes in 2013 Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. How to file 2009 taxes in 2013   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. How to file 2009 taxes in 2013 All fee awards must be paid to the organization and not to its individual staff attorneys. How to file 2009 taxes in 2013 Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. How to file 2009 taxes in 2013 Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. How to file 2009 taxes in 2013   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. How to file 2009 taxes in 2013   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. How to file 2009 taxes in 2013 Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. How to file 2009 taxes in 2013 That the particular religious beliefs of the organization are truly and sincerely held. How to file 2009 taxes in 2013 That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. How to file 2009 taxes in 2013 Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. How to file 2009 taxes in 2013 If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. How to file 2009 taxes in 2013 Churches. How to file 2009 taxes in 2013   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. How to file 2009 taxes in 2013 In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. How to file 2009 taxes in 2013   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. How to file 2009 taxes in 2013 Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. How to file 2009 taxes in 2013 The IRS considers the facts and circumstances of each organization applying for church status. How to file 2009 taxes in 2013 Convention or association of churches. How to file 2009 taxes in 2013   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. How to file 2009 taxes in 2013 Integrated auxiliaries. How to file 2009 taxes in 2013   An organization is an integrated auxiliary of a church if all the following are true. How to file 2009 taxes in 2013 The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). How to file 2009 taxes in 2013 It is affiliated with a church or a convention or association of churches. How to file 2009 taxes in 2013 It is internally supported. How to file 2009 taxes in 2013 An organization is internally supported unless both of the following are true. How to file 2009 taxes in 2013 It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). How to file 2009 taxes in 2013 It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. How to file 2009 taxes in 2013 Special rule. How to file 2009 taxes in 2013   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. How to file 2009 taxes in 2013   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. How to file 2009 taxes in 2013   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. How to file 2009 taxes in 2013 Scientific Organizations You must show that your organization's research will be carried on in the public interest. How to file 2009 taxes in 2013 Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. How to file 2009 taxes in 2013 Aiding in the scientific education of college or university students. How to file 2009 taxes in 2013 Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th