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How To Refile Taxes

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How To Refile Taxes

How to refile taxes Publication 179 - Additional Material Table of Contents 15. How to refile taxes Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. How to refile taxes Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. How to refile taxes Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. How to refile taxes Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. How to refile taxes Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. How to refile taxes , de ganado, aves, abejas, animales de piel o silvestres. How to refile taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to refile taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes 2. How to refile taxes Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. How to refile taxes , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. How to refile taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to refile taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes 3. How to refile taxes Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). How to refile taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to refile taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes 4. How to refile taxes Servicios relacionados con el desmote de algodón. How to refile taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to refile taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes 5. How to refile taxes Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. How to refile taxes Tributable (como labor no agrícola). How to refile taxes * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes 6. How to refile taxes Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. How to refile taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to refile taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes 7. How to refile taxes Servicios en la elaboración, empaque, entrega, etc. How to refile taxes , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. How to refile taxes Empleado por el explotador de la finca. How to refile taxes Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. How to refile taxes * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes De lo contrario, será tributable como labor no agrícola. How to refile taxes b. How to refile taxes Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). How to refile taxes Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. How to refile taxes * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes De lo contrario, será tributable como labor no agrícola. How to refile taxes c. How to refile taxes Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). How to refile taxes Tributable (como labor no agrícola). How to refile taxes * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to refile taxes De lo contrario, será tributable como labor no agrícola. How to refile taxes 8. How to refile taxes Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. How to refile taxes Tributable (como labor no agrícola). How to refile taxes * Tributable (como labor no agrícola). How to refile taxes *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). How to refile taxes Otras exenciones pueden corresponder. How to refile taxes Vea los apartados 5 y 12 . How to refile taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. How to refile taxes Residentes     a. How to refile taxes Servicios prestados en los EE. How to refile taxes UU. How to refile taxes ** Lo mismo que un ciudadano de los EE. How to refile taxes UU. How to refile taxes ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. How to refile taxes UU. How to refile taxes Lo mismo que un ciudadano de los EE. How to refile taxes UU. How to refile taxes b. How to refile taxes Servicios prestados fuera de los EE. How to refile taxes UU. How to refile taxes ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. How to refile taxes Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. How to refile taxes UU. How to refile taxes o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. How to refile taxes 2. How to refile taxes No residentes Vea la Publicación 15-A, en inglés. How to refile taxes Vea la Publicación 15-A, en inglés. How to refile taxes a. How to refile taxes Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes   3. How to refile taxes Extranjero no residente trabajando en barcos o aviones estadounidenses. How to refile taxes Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. How to refile taxes Salarios de un trabajador fallecido     1. How to refile taxes Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes 2. How to refile taxes Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. How to refile taxes Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. How to refile taxes Tributable. How to refile taxes Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). How to refile taxes Exenta, si la remuneración se le paga a un estudiante regular. How to refile taxes Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. How to refile taxes Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. How to refile taxes Empleados emparentados:     1. How to refile taxes Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). How to refile taxes Exenta hasta los 18 años de edad. How to refile taxes Exenta hasta los 21 años de edad. How to refile taxes 2. How to refile taxes Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. How to refile taxes Exenta hasta los 21 años de edad. How to refile taxes Exenta hasta los 21 años de edad. How to refile taxes 3. How to refile taxes Padre que presta servicios para un hijo. How to refile taxes Tributable, si presta servicios en la ocupación o negocio del hijo. How to refile taxes Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. How to refile taxes Exenta. How to refile taxes 4. How to refile taxes Cónyuge que presta servicios para el otro cónyuge. How to refile taxes Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. How to refile taxes Exenta. How to refile taxes Los empleados federales:     1. How to refile taxes Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. How to refile taxes Tributable. How to refile taxes Exenta. How to refile taxes 2. How to refile taxes Todos los demás. How to refile taxes Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). How to refile taxes Para otros empleados, por lo general, está sujeta a la contribución al Medicare. How to refile taxes Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. How to refile taxes **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. How to refile taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. How to refile taxes Salmón o mero. How to refile taxes Tributable a menos que la (3) sea aplicable. How to refile taxes Tributable a menos que la (3) sea aplicable. How to refile taxes 2. How to refile taxes Otra clase de pescado y otra clase de vida acuática animal o vegetal. How to refile taxes Tributable a menos que la (3) sea aplicable. How to refile taxes Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. How to refile taxes 3. How to refile taxes Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). How to refile taxes Esta porción depende de la pesca de la embarcación. How to refile taxes En tales casos la tripulación suele tener menos de 10 personas. How to refile taxes Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). How to refile taxes Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). How to refile taxes Beneficios marginales. How to refile taxes Tributable por la cantidad de beneficio recibida por el empleado. How to refile taxes Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. How to refile taxes Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. How to refile taxes *** Gobiernos extranjeros y organizaciones internacionales. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. How to refile taxes UU. How to refile taxes Tal como los empleados federales que trabajan en los EE. How to refile taxes UU. How to refile taxes Exenta. How to refile taxes (Vea, además, Los empleados federales, anteriormente). How to refile taxes Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. How to refile taxes UU. How to refile taxes y otros patronos privados. How to refile taxes Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. How to refile taxes UU. How to refile taxes que trabaja para un patrono estadounidense. How to refile taxes Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. How to refile taxes UU. How to refile taxes o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. How to refile taxes UU. How to refile taxes o (b) un ciudadano de los EE. How to refile taxes UU. How to refile taxes que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. How to refile taxes UU. How to refile taxes tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. How to refile taxes Empleados del gobierno (que no sea el gobierno federal). How to refile taxes Consulte al Servicio Federal de Rentas Internas en Puerto Rico. How to refile taxes Consulte al Servicio Federal de Rentas Internas en Puerto Rico. How to refile taxes Trabajo industrial hecho en el hogar:     1. How to refile taxes Por empleados bajo la ley común. How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes 2. How to refile taxes Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). How to refile taxes Tributable, si se les pagan $100 o más en  efectivo en un año. How to refile taxes Exenta. How to refile taxes Médicos internos empleados en hospitales. How to refile taxes Tributable. How to refile taxes Exenta. How to refile taxes Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. How to refile taxes Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. How to refile taxes Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. How to refile taxes Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. How to refile taxes Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. How to refile taxes Agentes de seguros o solicitadores:     1. How to refile taxes Vendedores de seguros a tiempo completo. How to refile taxes Tributable. How to refile taxes Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. How to refile taxes 2. How to refile taxes Otros vendedores de seguros de vida, accidente, etc. How to refile taxes Tributable, solamente si es un empleado de acuerdo a la ley común. How to refile taxes Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. How to refile taxes Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. How to refile taxes (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). How to refile taxes Vea la Publicación 15-A, en inglés. How to refile taxes Vea la Publicación 15-A, en inglés. How to refile taxes ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. How to refile taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. How to refile taxes (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). How to refile taxes 1. How to refile taxes Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. How to refile taxes Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. How to refile taxes  2. How to refile taxes Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. How to refile taxes 1. How to refile taxes Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. How to refile taxes Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. How to refile taxes  2. How to refile taxes Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. How to refile taxes Ministros de iglesias que ejercen como tal. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes Reembolsos de gastos de mudanza:     1. How to refile taxes Gastos calificados. How to refile taxes Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. How to refile taxes Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. How to refile taxes 2. How to refile taxes Gastos no calificados. How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes Pagos en especie:     a. How to refile taxes A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes b. How to refile taxes A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes Organizaciones sin fines de lucro:     1. How to refile taxes Organizaciones religiosas, docentes, caritativas, etc. How to refile taxes , del tipo descrito en la sec. How to refile taxes 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. How to refile taxes 501(a) del Código Federal de Rentas Internas. How to refile taxes Tributable si la remuneración durante el año asciende a $100 o más. How to refile taxes Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. How to refile taxes La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. How to refile taxes Exenta. How to refile taxes 2. How to refile taxes Corporaciones establecidas por el Congreso de acuerdo con la Sec. How to refile taxes 501(c) del Código Federal de Rentas Internas. How to refile taxes Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. How to refile taxes 3121(b)(5) ó (6) del Código Federal de Rentas Internas. How to refile taxes Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. How to refile taxes 3306(c)(6) del Código Federal de Rentas Internas. How to refile taxes 3. How to refile taxes Otras organizaciones exentas bajo la sec. How to refile taxes 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. How to refile taxes 401(a) o bajo la Sec. How to refile taxes 521 del Código Federal de Rentas Internas. How to refile taxes Tributable si el empleado gana $100 o más en un año. How to refile taxes Tributable si el empleado gana $50 o más en un trimestre. How to refile taxes Socios colectivos Exentos. How to refile taxes Exentos. How to refile taxes Pacientes empleados en hospitales. How to refile taxes Tributable (exenta en el caso de los hospitales estatales o locales). How to refile taxes Exenta. How to refile taxes Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. How to refile taxes En nombre de la orden, de la iglesia dirigente o de una institución asociada. How to refile taxes Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. How to refile taxes Exenta. How to refile taxes 2. How to refile taxes En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. How to refile taxes Aportaciones efectuadas por el patrono a un plan calificado. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes 2. How to refile taxes Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes 3. How to refile taxes Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes 4. How to refile taxes Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). How to refile taxes Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). How to refile taxes Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). How to refile taxes 5. How to refile taxes Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. How to refile taxes Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). How to refile taxes Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). How to refile taxes 6. How to refile taxes Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes       Vendedores: 1. How to refile taxes Empleados conforme al derecho común. How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes 2. How to refile taxes Empleados estatutarios (referidos en el apartado 2 ). How to refile taxes Tributable. How to refile taxes Tributable excepto para los agentes de seguro que trabajan a tiempo completo. How to refile taxes 3. How to refile taxes Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). How to refile taxes Exentos. How to refile taxes Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. How to refile taxes Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. How to refile taxes El negocio de venta no puede estar localizado en un establecimiento permanente. How to refile taxes Indemnización por separación del empleo. How to refile taxes Tributable. How to refile taxes Tributable. How to refile taxes Pagos por concepto de enfermedad o lesiones:     1. How to refile taxes Bajo la ley de compensación a trabajadores. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes 2. How to refile taxes Bajo ciertos planes patronales. How to refile taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to refile taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to refile taxes 3. How to refile taxes Bajo planes que no son patronales. How to refile taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to refile taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to refile taxes Estudiantes:     1. How to refile taxes Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. How to refile taxes Escuela privada, institución de enseñanza superior o universidad. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes b. How to refile taxes Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. How to refile taxes Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. How to refile taxes Exenta. How to refile taxes c. How to refile taxes Escuela pública, institución de enseñanza superior o universidad. How to refile taxes Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. How to refile taxes Exenta. How to refile taxes 2. How to refile taxes Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. How to refile taxes Tributable. How to refile taxes Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. How to refile taxes 3. How to refile taxes Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes 4. How to refile taxes Estudiante empleado por un campamento organizado. How to refile taxes Tributable. How to refile taxes Exenta. How to refile taxes Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. How to refile taxes Propinas:     1. How to refile taxes Si ascienden a $20 o más en un mes. How to refile taxes Tributable. How to refile taxes Tributable por el total de propinas declaradas por escrito al patrono. How to refile taxes 2. How to refile taxes Si ascienden a menos de $20 en un mes. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes Compensación del seguro obrero. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. How to refile taxes Exenta. How to refile taxes Exenta. How to refile taxes   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. How to refile taxes Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. How to refile taxes Ayuda relacionada con las contribuciones. How to refile taxes   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. How to refile taxes Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. How to refile taxes Patronos en Puerto Rico. How to refile taxes   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. How to refile taxes Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. How to refile taxes Si desea más información sobre este formulario, acceda al sitio web www. How to refile taxes hacienda. How to refile taxes gobierno. How to refile taxes pr. How to refile taxes Internet. How to refile taxes    IRS. How to refile taxes gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. How to refile taxes Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. How to refile taxes Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. How to refile taxes Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. How to refile taxes gov, el cual contiene información tributaria para personas físicas y negocios. How to refile taxes Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. How to refile taxes Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. How to refile taxes El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. How to refile taxes Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. How to refile taxes Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. How to refile taxes Si desea ver estos temas, acceda a IRS. How to refile taxes gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. How to refile taxes Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. How to refile taxes Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. How to refile taxes Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. How to refile taxes gov. How to refile taxes Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. How to refile taxes gov. How to refile taxes La información está disponible en inglés. How to refile taxes Solicite un PIN de Declaración Electrónica accediendo a IRS. How to refile taxes gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). How to refile taxes Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. How to refile taxes Localice el Centro de Ayuda al Contribuyente del IRS. How to refile taxes En la casilla Search (Buscar) escriba local offices, en inglés en IRS. How to refile taxes gov. How to refile taxes En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. How to refile taxes Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. How to refile taxes Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. How to refile taxes gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. How to refile taxes Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. How to refile taxes Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). How to refile taxes Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). How to refile taxes Acceda a IRS. How to refile taxes gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). How to refile taxes Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. How to refile taxes Lea los Internal Revenue Bulletins (Boletines del IRS). How to refile taxes Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. How to refile taxes Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. How to refile taxes gov y escoja entre una variedad de opciones. How to refile taxes Teléfono. How to refile taxes   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. How to refile taxes Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. How to refile taxes Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). How to refile taxes Deberá recibir su pedido dentro de 10 días laborables. How to refile taxes Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. How to refile taxes Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. How to refile taxes El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. How to refile taxes Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. How to refile taxes Visitas en persona. How to refile taxes   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. How to refile taxes Antes de visitar, verifique los días, horas de operación, y los servicios prestados. How to refile taxes Productos. How to refile taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. How to refile taxes Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. How to refile taxes Servicios. How to refile taxes Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. How to refile taxes Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. How to refile taxes Antes de visitar la oficina, verifique en www. How to refile taxes irs. How to refile taxes gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. How to refile taxes gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. How to refile taxes Correo. How to refile taxes   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. How to refile taxes Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. How to refile taxes  Internal Revenue Service 1201 N. How to refile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. How to refile taxes   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. How to refile taxes El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. How to refile taxes Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. How to refile taxes   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. How to refile taxes Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. How to refile taxes Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. How to refile taxes Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. How to refile taxes   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. How to refile taxes Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. How to refile taxes Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. How to refile taxes Nuestros defensores saben cómo trabajar con el IRS. How to refile taxes   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. How to refile taxes que le ayudarán a entender sus derechos. How to refile taxes ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. How to refile taxes O, nos puede llamar libre de cargos al 1-877-777-4778. How to refile taxes   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. How to refile taxes Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. How to refile taxes Clínicas para Contribuyentes de Bajos Recursos. How to refile taxes   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. How to refile taxes La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. How to refile taxes Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. How to refile taxes Visite el sitio www. How to refile taxes irs. How to refile taxes gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. How to refile taxes Prev  Up  Next   Home   More Online Publications
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How to refile taxes 3. How to refile taxes   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. How to refile taxes They are the American opportunity credit and the lifetime learning credit. How to refile taxes This chapter discusses the lifetime learning credit. How to refile taxes The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . How to refile taxes This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. How to refile taxes What is the tax benefit of the lifetime learning credit. How to refile taxes   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. How to refile taxes There is no limit on the number of years the lifetime learning credit can be claimed for each student. How to refile taxes   A tax credit reduces the amount of income tax you may have to pay. How to refile taxes Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. How to refile taxes The lifetime learning credit is a nonrefundable credit. How to refile taxes This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. How to refile taxes   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. How to refile taxes Can you claim more than one education credit this year. How to refile taxes   For each student, you can elect for any year only one of the credits. How to refile taxes For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. How to refile taxes   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. How to refile taxes   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. How to refile taxes This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. How to refile taxes Differences between the American opportunity and lifetime learning credits. How to refile taxes   There are several differences between these two credits. How to refile taxes For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. How to refile taxes However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. How to refile taxes The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. How to refile taxes Overview of the lifetime learning credit. How to refile taxes   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. How to refile taxes The details are discussed in this chapter. How to refile taxes Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. How to refile taxes Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. How to refile taxes You pay qualified education expenses of higher education. How to refile taxes You pay the education expenses for an eligible student. How to refile taxes The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to refile taxes Table 3-1. How to refile taxes Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Note. How to refile taxes Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. How to refile taxes “Qualified education expenses” are defined later under Qualified Education Expenses . How to refile taxes “Eligible students” are defined later under Who Is an Eligible Student . How to refile taxes A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . How to refile taxes You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. How to refile taxes Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. How to refile taxes Your filing status is married filing separately. How to refile taxes You are listed as a dependent on another person's tax return (such as your parents'). How to refile taxes See Who Can Claim a Dependent's Expenses , later. How to refile taxes Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). How to refile taxes MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . How to refile taxes You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. How to refile taxes More information on nonresident aliens can be found in Publication 519. How to refile taxes You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. How to refile taxes What Expenses Qualify The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to refile taxes Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. How to refile taxes For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 credit. How to refile taxes Academic period. How to refile taxes   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. How to refile taxes In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. How to refile taxes Paid with borrowed funds. How to refile taxes   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. How to refile taxes You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. How to refile taxes Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. How to refile taxes Student withdraws from class(es). How to refile taxes   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. How to refile taxes Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. How to refile taxes The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. How to refile taxes Eligible educational institution. How to refile taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to refile taxes S. How to refile taxes Department of Education. How to refile taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to refile taxes The educational institution should be able to tell you if it is an eligible educational institution. How to refile taxes   Certain educational institutions located outside the United States also participate in the U. How to refile taxes S. How to refile taxes Department of Education's Federal Student Aid (FSA) programs. How to refile taxes Related expenses. How to refile taxes   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. How to refile taxes Prepaid expenses. How to refile taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. How to refile taxes See Academic period , earlier. How to refile taxes For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). How to refile taxes You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). How to refile taxes In the following examples, assume that each student is an eligible student at an eligible educational institution. How to refile taxes Example 1. How to refile taxes   Jackson is a sophomore in University V's degree program in dentistry. How to refile taxes This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. How to refile taxes Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. How to refile taxes Example 2. How to refile taxes   Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. How to refile taxes The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. How to refile taxes Charles bought his books from a friend, so what he paid for them is not a qualified education expense. How to refile taxes Donna bought hers at College W's bookstore. How to refile taxes Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. How to refile taxes Example 3. How to refile taxes   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. How to refile taxes This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. How to refile taxes No portion of the fee covers personal expenses. How to refile taxes Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. How to refile taxes Therefore, it is a qualified expense. How to refile taxes No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. How to refile taxes Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. How to refile taxes Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. How to refile taxes Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). How to refile taxes See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. How to refile taxes Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. How to refile taxes See Adjustments to Qualified Education Expenses, next. How to refile taxes This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes Figure 3-1 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How to refile taxes The result is the amount of adjusted qualified education expenses for each student. How to refile taxes Tax-free educational assistance. How to refile taxes   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. How to refile taxes See Academic period , earlier. How to refile taxes   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. How to refile taxes This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). How to refile taxes   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. How to refile taxes If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. How to refile taxes   Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to refile taxes Generally, any scholarship or fellowship is treated as tax free. How to refile taxes However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. How to refile taxes The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to refile taxes The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to refile taxes You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. How to refile taxes For examples, see Coordination with Pell grants and other scholarships, later. How to refile taxes Refunds. How to refile taxes   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. How to refile taxes Some tax-free educational assistance received after 2013 may be treated as a refund. How to refile taxes See Tax-free educational assistance , earlier. How to refile taxes Refunds received in 2013. How to refile taxes   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. How to refile taxes Refunds received after 2013 but before your income tax return is filed. How to refile taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. How to refile taxes Refunds received after 2013 and after your income tax return is filed. How to refile taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. How to refile taxes See Credit recapture, next. How to refile taxes Credit recapture. How to refile taxes    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. How to refile taxes You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. How to refile taxes You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). How to refile taxes Include that amount as an additional tax for the year the refund or tax-free assistance was received. How to refile taxes Example. How to refile taxes   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. How to refile taxes You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. How to refile taxes You claimed no other tax credits. How to refile taxes After you filed your return, your child withdrew from two courses and you received a refund of $2,900. How to refile taxes You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. How to refile taxes The refigured credit is $1,280 and your tax liability increased by $580. How to refile taxes See instructions for your 2014 income tax return to determine where to include this tax. How to refile taxes If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. How to refile taxes Amounts that do not reduce qualified education expenses. How to refile taxes   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How to refile taxes   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. How to refile taxes The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to refile taxes The use of the money is not restricted. How to refile taxes For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. How to refile taxes Coordination with Pell grants and other scholarships. How to refile taxes   In some cases, you may be able to reduce your tax liability by including scholarships in income. How to refile taxes If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. How to refile taxes The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. How to refile taxes Example 1—No scholarship. How to refile taxes Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. How to refile taxes Her AGI and her MAGI, for purposes of the credit, are $27,000. How to refile taxes Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. How to refile taxes She claims no credits other than the lifetime learning credit. How to refile taxes In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. How to refile taxes Judy and the college meet all requirements for the lifetime learning tax credit. How to refile taxes She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. How to refile taxes She claims a $900 lifetime learning credit and her tax after credits is $1,256. How to refile taxes Example 2—Scholarship excluded from income. How to refile taxes The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. How to refile taxes Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. How to refile taxes If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. How to refile taxes Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. How to refile taxes Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. How to refile taxes Example 3—Scholarship included in income. How to refile taxes The facts are the same as in Example 2—Scholarship excluded from income. How to refile taxes If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. How to refile taxes Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. How to refile taxes She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. How to refile taxes Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. How to refile taxes Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. How to refile taxes This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How to refile taxes Sports, games, hobbies, and noncredit courses. How to refile taxes   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. How to refile taxes However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. How to refile taxes Comprehensive or bundled fees. How to refile taxes   Some eligible educational institutions combine all of their fees for an academic period into one amount. How to refile taxes If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. How to refile taxes The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. How to refile taxes See Figuring the Credit , later, for more information about Form 1098-T. How to refile taxes Who Is an Eligible Student For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). How to refile taxes Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. How to refile taxes For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. How to refile taxes You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. How to refile taxes IF you. How to refile taxes . How to refile taxes . How to refile taxes THEN only. How to refile taxes . How to refile taxes . How to refile taxes claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. How to refile taxes The dependent cannot claim the credit. How to refile taxes do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. How to refile taxes You cannot claim the credit based on this dependent's expenses. How to refile taxes Expenses paid by dependent. How to refile taxes   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. How to refile taxes Include these expenses when figuring the amount of your lifetime learning credit. How to refile taxes    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. How to refile taxes Expenses paid by you. How to refile taxes   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. How to refile taxes If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. How to refile taxes Expenses paid by others. How to refile taxes   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. How to refile taxes In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. How to refile taxes If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. How to refile taxes Example. How to refile taxes In 2013, Ms. How to refile taxes Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. How to refile taxes For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. How to refile taxes Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. How to refile taxes If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. How to refile taxes If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. How to refile taxes Tuition reduction. How to refile taxes   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. How to refile taxes If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. How to refile taxes For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to refile taxes Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. How to refile taxes The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). How to refile taxes However, that amount may be reduced based on your MAGI. How to refile taxes See Effect of the Amount of Your Income on the Amount of Your Credit , later. How to refile taxes Example. How to refile taxes Bruce and Toni Harper are married and file a joint tax return. How to refile taxes For 2013, their MAGI is $75,000. How to refile taxes Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. How to refile taxes She already has a bachelor's degree in history and wants to become a nurse. How to refile taxes In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. How to refile taxes Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. How to refile taxes Form 1098-T. How to refile taxes   To help you figure your lifetime learning credit, the student should receive Form 1098-T. How to refile taxes Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. How to refile taxes An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. How to refile taxes However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. How to refile taxes When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. How to refile taxes   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. How to refile taxes    The eligible educational institution may ask for a completed Form W-9S, or similar statement to obtain the student's name, address, and taxpayer identification number. How to refile taxes Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). How to refile taxes You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). How to refile taxes Modified adjusted gross income (MAGI). How to refile taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. How to refile taxes MAGI when using Form 1040A. How to refile taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. How to refile taxes MAGI when using Form 1040. How to refile taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. How to refile taxes You can use Worksheet 3-1 to figure your MAGI. How to refile taxes Worksheet 3-1. How to refile taxes MAGI for the Lifetime Learning Credit 1. How to refile taxes Enter your adjusted gross income  (Form 1040, line 38)   1. How to refile taxes   2. How to refile taxes Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. How to refile taxes       3. How to refile taxes Enter your foreign housing deduction (Form 2555, line 50)   3. How to refile taxes       4. How to refile taxes Enter the amount of income from Puerto Rico you are excluding   4. How to refile taxes       5. How to refile taxes Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. How to refile taxes       6. How to refile taxes Add the amounts on lines 2, 3, 4, and 5   6. How to refile taxes   7. How to refile taxes Add the amounts on lines 1 and 6. How to refile taxes  This is your modified adjusted  gross income. How to refile taxes Enter this amount  on Form 8863, line 14   7. How to refile taxes   Phaseout. How to refile taxes   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. How to refile taxes The same method is shown in the following example. How to refile taxes Example. How to refile taxes You are filing a joint return with a MAGI of $112,000. How to refile taxes In 2013, you paid $6,600 of qualified education expenses. How to refile taxes You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). How to refile taxes The result is a $1,320 (20% x $6,600) tentative credit. How to refile taxes Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. How to refile taxes The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. How to refile taxes The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). How to refile taxes The result is the amount of your phased out (reduced) lifetime learning credit ($990). How to refile taxes   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. How to refile taxes Enter the credit on Form 1040, line 49, or Form 1040A, line 31. How to refile taxes Note. How to refile taxes In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. How to refile taxes Prev  Up  Next   Home   More Online Publications