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Irs 2010 Tax Forms

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Irs 2010 Tax Forms

Irs 2010 tax forms 32. Irs 2010 tax forms   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Irs 2010 tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Irs 2010 tax forms  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Irs 2010 tax forms Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Irs 2010 tax forms Podría verse obligado a pagar los impuestos sobre la nómina. Irs 2010 tax forms  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Irs 2010 tax forms Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Irs 2010 tax forms Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Irs 2010 tax forms Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Irs 2010 tax forms Cómo calcular el crédito. Irs 2010 tax forms Cómo reclamar el crédito. Irs 2010 tax forms Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Irs 2010 tax forms Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Irs 2010 tax forms El crédito puede ser hasta el 35% de sus gastos. Irs 2010 tax forms Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Irs 2010 tax forms Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Irs 2010 tax forms Beneficios para el cuidado de dependientes. Irs 2010 tax forms   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Irs 2010 tax forms Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Irs 2010 tax forms Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Irs 2010 tax forms Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Irs 2010 tax forms Vea más adelante Requisitos de la Persona Calificada . Irs 2010 tax forms Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Irs 2010 tax forms Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Irs 2010 tax forms Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Irs 2010 tax forms Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Irs 2010 tax forms Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Irs 2010 tax forms Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Irs 2010 tax forms Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Irs 2010 tax forms Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Irs 2010 tax forms Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Irs 2010 tax forms Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Irs 2010 tax forms Vea Requisito de la Declaración Conjunta , más adelante. Irs 2010 tax forms Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Irs 2010 tax forms Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Irs 2010 tax forms Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Irs 2010 tax forms Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Irs 2010 tax forms Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Irs 2010 tax forms Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Irs 2010 tax forms Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Irs 2010 tax forms Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Irs 2010 tax forms Definición de dependiente. Irs 2010 tax forms   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Irs 2010 tax forms Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Irs 2010 tax forms Hijo calificado. Irs 2010 tax forms   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Irs 2010 tax forms Información adicional. Irs 2010 tax forms   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Irs 2010 tax forms Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Irs 2010 tax forms   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Irs 2010 tax forms También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Irs 2010 tax forms Figura 32–A. Irs 2010 tax forms ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Irs 2010 tax forms   Se determina si una persona reúne o no los requisitos a diario. Irs 2010 tax forms Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Irs 2010 tax forms Vea también Límite annual bajo Límite de Dinero , más adelante. Irs 2010 tax forms Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Irs 2010 tax forms   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Irs 2010 tax forms Número de identificación del contribuyente. Irs 2010 tax forms   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Irs 2010 tax forms Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Irs 2010 tax forms Número de identificación de contribuyente individual para extranjeros. Irs 2010 tax forms   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Irs 2010 tax forms El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Irs 2010 tax forms Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Irs 2010 tax forms   El ITIN se utiliza solamente para propósitos tributarios. Irs 2010 tax forms El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Irs 2010 tax forms Número de identificación del contribuyente en proceso de adopción. Irs 2010 tax forms   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Irs 2010 tax forms Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Irs 2010 tax forms S. Irs 2010 tax forms Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Irs 2010 tax forms Hijo de padres divorciados o separados o que viven aparte. Irs 2010 tax forms   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Irs 2010 tax forms   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Irs 2010 tax forms Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Irs 2010 tax forms Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Irs 2010 tax forms   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Irs 2010 tax forms Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Irs 2010 tax forms Ingreso del trabajo. Irs 2010 tax forms   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Irs 2010 tax forms Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Irs 2010 tax forms El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Irs 2010 tax forms   Generalmente, sólo se incluye esa compensación que es tributable. Irs 2010 tax forms Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Irs 2010 tax forms Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Irs 2010 tax forms (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Irs 2010 tax forms Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Irs 2010 tax forms Miembros de ciertas religiones opuestas al Seguro Social. Irs 2010 tax forms   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Irs 2010 tax forms Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Irs 2010 tax forms Ingreso no derivado del trabajo. Irs 2010 tax forms   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Irs 2010 tax forms Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Irs 2010 tax forms   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Irs 2010 tax forms Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Irs 2010 tax forms   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Irs 2010 tax forms Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Irs 2010 tax forms   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Irs 2010 tax forms   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Irs 2010 tax forms Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Irs 2010 tax forms Estudiante a tiempo completo. Irs 2010 tax forms   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Irs 2010 tax forms Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Irs 2010 tax forms Dichos meses no tienen que ser consecutivos. Irs 2010 tax forms Escuela. Irs 2010 tax forms   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Irs 2010 tax forms No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Irs 2010 tax forms Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Irs 2010 tax forms Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Irs 2010 tax forms Son para el cuidado de una persona calificada. Irs 2010 tax forms Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Irs 2010 tax forms Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Irs 2010 tax forms A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Irs 2010 tax forms Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Irs 2010 tax forms Su empleo puede ser a tiempo completo o a tiempo parcial. Irs 2010 tax forms También se le considera empleado si está buscando trabajo activamente. Irs 2010 tax forms Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Irs 2010 tax forms Vea Requisito del Ingreso del Trabajo , anteriormente. Irs 2010 tax forms Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Irs 2010 tax forms Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Irs 2010 tax forms Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Irs 2010 tax forms Ejemplo 1. Irs 2010 tax forms El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Irs 2010 tax forms Ejemplo 2. Irs 2010 tax forms Usted trabaja durante el día. Irs 2010 tax forms Su cónyuge trabaja por la noche y duerme por el día. Irs 2010 tax forms Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Irs 2010 tax forms Estos gastos se consideran gastos de trabajo. Irs 2010 tax forms Trabajo voluntario. Irs 2010 tax forms    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Irs 2010 tax forms Trabajo parte del año. Irs 2010 tax forms   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Irs 2010 tax forms Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Irs 2010 tax forms Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Irs 2010 tax forms Ausencia temporal del trabajo. Irs 2010 tax forms   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Irs 2010 tax forms En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Irs 2010 tax forms   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Irs 2010 tax forms Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Irs 2010 tax forms Ejemplo. Irs 2010 tax forms Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Irs 2010 tax forms Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Irs 2010 tax forms Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Irs 2010 tax forms La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Irs 2010 tax forms Trabajo a tiempo parcial. Irs 2010 tax forms   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Irs 2010 tax forms No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Irs 2010 tax forms Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Irs 2010 tax forms Ejemplo 1. Irs 2010 tax forms Trabaja 3 días a la semana. Irs 2010 tax forms Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Irs 2010 tax forms El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Irs 2010 tax forms A su hijo le cuidan en el centro 5 días a la semana. Irs 2010 tax forms Los gastos relacionados con el trabajo se limitan a $150 a la semana. Irs 2010 tax forms Ejemplo 2. Irs 2010 tax forms Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Irs 2010 tax forms El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Irs 2010 tax forms Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Irs 2010 tax forms No se le requiere escoger la manera más barata de proveer dichos cuidados. Irs 2010 tax forms El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Irs 2010 tax forms Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Irs 2010 tax forms Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Irs 2010 tax forms Vea Servicios domésticos , más adelante. Irs 2010 tax forms Gastos que no son por cuidados. Irs 2010 tax forms   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Irs 2010 tax forms Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Irs 2010 tax forms   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Irs 2010 tax forms Educación. Irs 2010 tax forms   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Irs 2010 tax forms Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Irs 2010 tax forms No use estos gastos para calcular el crédito. Irs 2010 tax forms   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Irs 2010 tax forms   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Irs 2010 tax forms Ejemplo 1. Irs 2010 tax forms Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Irs 2010 tax forms El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Irs 2010 tax forms Puede incluir el costo total cuando calcule el crédito. Irs 2010 tax forms Ejemplo 2. Irs 2010 tax forms Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Irs 2010 tax forms Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Irs 2010 tax forms Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Irs 2010 tax forms No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Irs 2010 tax forms Cuidado fuera de su domicilio. Irs 2010 tax forms   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Irs 2010 tax forms Centro de cuidado para dependientes. Irs 2010 tax forms   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Irs 2010 tax forms   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Irs 2010 tax forms Campamento. Irs 2010 tax forms   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Irs 2010 tax forms El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Irs 2010 tax forms Transporte. Irs 2010 tax forms   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Irs 2010 tax forms Esto incluye transporte en autobús, metro, taxi o auto privado. Irs 2010 tax forms Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Irs 2010 tax forms Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Irs 2010 tax forms Cargos y depósitos. Irs 2010 tax forms   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Irs 2010 tax forms Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Irs 2010 tax forms Ejemplo 1. Irs 2010 tax forms Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Irs 2010 tax forms El cargo que usted pagó se considera un gasto relacionado con el trabajo. Irs 2010 tax forms Ejemplo 2. Irs 2010 tax forms Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Irs 2010 tax forms Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Irs 2010 tax forms El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Irs 2010 tax forms Servicios domésticos. Irs 2010 tax forms   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Irs 2010 tax forms   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Irs 2010 tax forms Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Irs 2010 tax forms Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Irs 2010 tax forms Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Irs 2010 tax forms   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Irs 2010 tax forms Impuestos pagados sobre el salario. Irs 2010 tax forms   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Irs 2010 tax forms Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Irs 2010 tax forms Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Irs 2010 tax forms Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Irs 2010 tax forms Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Irs 2010 tax forms Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Irs 2010 tax forms Si está legalmente separado. Irs 2010 tax forms   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Irs 2010 tax forms Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Irs 2010 tax forms Casados que viven aparte. Irs 2010 tax forms   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Irs 2010 tax forms Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Irs 2010 tax forms Usted paga más de la mitad del costo de mantener su hogar durante el año. Irs 2010 tax forms Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Irs 2010 tax forms Gastos de mantenimiento de la vivienda. Irs 2010 tax forms   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Irs 2010 tax forms   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Irs 2010 tax forms   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Irs 2010 tax forms Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Irs 2010 tax forms Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Irs 2010 tax forms Fallecimiento del cónyuge. Irs 2010 tax forms   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Irs 2010 tax forms Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Irs 2010 tax forms Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Irs 2010 tax forms Use la Parte I del Formulario 2441 para mostrar la información. Irs 2010 tax forms Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Irs 2010 tax forms Información que se necesita. Irs 2010 tax forms   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Irs 2010 tax forms   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Irs 2010 tax forms Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Irs 2010 tax forms   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Irs 2010 tax forms En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Irs 2010 tax forms   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Irs 2010 tax forms Cómo obtener la información. Irs 2010 tax forms   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Irs 2010 tax forms Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Irs 2010 tax forms    Debería mantener esta información como documentación de su historial tributario. Irs 2010 tax forms No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Irs 2010 tax forms Debida diligencia. Irs 2010 tax forms   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Irs 2010 tax forms Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Irs 2010 tax forms   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Irs 2010 tax forms Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Irs 2010 tax forms Negativa del proveedor a dar información. Irs 2010 tax forms   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Irs 2010 tax forms Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Irs 2010 tax forms Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Irs 2010 tax forms Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Irs 2010 tax forms Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Irs 2010 tax forms Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Irs 2010 tax forms   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Irs 2010 tax forms UU. Irs 2010 tax forms (por ejemplo, un número de Seguro Social o número de identificación del empleador). Irs 2010 tax forms De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Irs 2010 tax forms Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Irs 2010 tax forms Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Irs 2010 tax forms El porcentaje se basa en su ingreso bruto ajustado. Irs 2010 tax forms Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Irs 2010 tax forms Gastos pagados por adelantado en un año anterior. Irs 2010 tax forms   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Irs 2010 tax forms Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Irs 2010 tax forms Gastos no pagados hasta el año siguiente. Irs 2010 tax forms   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Irs 2010 tax forms Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Irs 2010 tax forms Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Irs 2010 tax forms    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Irs 2010 tax forms Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Irs 2010 tax forms Gastos reembolsados. Irs 2010 tax forms   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Irs 2010 tax forms Ejemplo. Irs 2010 tax forms Usted pagó $3,000 en gastos relacionados con el trabajo. Irs 2010 tax forms Una agencia estatal de servicios sociales le reembolsa $2,000. Irs 2010 tax forms Puede usar sólamente $1,000 para calcular el crédito. Irs 2010 tax forms Gastos médicos. Irs 2010 tax forms   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Irs 2010 tax forms Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Irs 2010 tax forms   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Irs 2010 tax forms Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Irs 2010 tax forms    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Irs 2010 tax forms Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Irs 2010 tax forms Vea más adelante Reducción del Límite de Dinero . Irs 2010 tax forms No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Irs 2010 tax forms Beneficios para el cuidado de dependientes. Irs 2010 tax forms   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Irs 2010 tax forms Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Irs 2010 tax forms Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Irs 2010 tax forms Vea Informe del empleado , más adelante. Irs 2010 tax forms Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Irs 2010 tax forms Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Irs 2010 tax forms Exclusión o deducción. Irs 2010 tax forms   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Irs 2010 tax forms Su empleador le puede decir si su plan de beneficios reúne los requisitos. Irs 2010 tax forms Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Irs 2010 tax forms No puede usar el Formulario 1040EZ. Irs 2010 tax forms   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Irs 2010 tax forms Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Irs 2010 tax forms Para declarar la deducción, tiene que usar el Formulario 2441. Irs 2010 tax forms   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Irs 2010 tax forms La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Irs 2010 tax forms Vea Límite del Ingreso del Trabajo, más adelante. Irs 2010 tax forms    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Irs 2010 tax forms Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Irs 2010 tax forms Informe del empleado. Irs 2010 tax forms   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Irs 2010 tax forms Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Irs 2010 tax forms Efecto de la exclusión sobre el crédito. Irs 2010 tax forms   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Irs 2010 tax forms Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Irs 2010 tax forms El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Irs 2010 tax forms En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Irs 2010 tax forms Cónyuge separado. Irs 2010 tax forms   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Irs 2010 tax forms Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Irs 2010 tax forms Cónyuge sobreviviente. Irs 2010 tax forms   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Irs 2010 tax forms Leyes de los bienes gananciales. Irs 2010 tax forms   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Irs 2010 tax forms Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Irs 2010 tax forms   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Irs 2010 tax forms Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Irs 2010 tax forms Si su cónyuge trabaja. Irs 2010 tax forms   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Irs 2010 tax forms Si su cónyuge reúne los requisitos por una parte de un mes. Irs 2010 tax forms    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Irs 2010 tax forms Usted es estudiante o no puede cuidar de sí mismo. Irs 2010 tax forms   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Irs 2010 tax forms Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Irs 2010 tax forms Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Irs 2010 tax forms Si ambos cónyuges reúnen los requisitos. Irs 2010 tax forms   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Irs 2010 tax forms Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Irs 2010 tax forms El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Irs 2010 tax forms Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Irs 2010 tax forms No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Irs 2010 tax forms Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Irs 2010 tax forms Límite anual. Irs 2010 tax forms   El límite de dinero es un límite anual. Irs 2010 tax forms La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Irs 2010 tax forms Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Irs 2010 tax forms Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Irs 2010 tax forms Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Irs 2010 tax forms La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Irs 2010 tax forms Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Irs 2010 tax forms Ejemplo 1. Irs 2010 tax forms Jorge es viudo, tiene un hijo y gana $24,000 al año. Irs 2010 tax forms Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Irs 2010 tax forms Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Irs 2010 tax forms Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Irs 2010 tax forms Estos $1,000 se excluyen de los ingresos de Jorge. Irs 2010 tax forms Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Irs 2010 tax forms Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Irs 2010 tax forms Ronaldo está casado y tanto él como su esposa trabajan. Irs 2010 tax forms Cada uno tiene ingreso del trabajo superior a $6,000. Irs 2010 tax forms Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Irs 2010 tax forms Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Irs 2010 tax forms Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Irs 2010 tax forms El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Irs 2010 tax forms Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Irs 2010 tax forms Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Irs 2010 tax forms Esto se debe a la reducción de su límite de dinero, explicada a continuación. Irs 2010 tax forms   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Irs 2010 tax forms Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Irs 2010 tax forms La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Irs 2010 tax forms No puede reclamar el crédito en el Formulario 1040EZ. Irs 2010 tax forms Formulario 1040 ó 1040A. Irs 2010 tax forms   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Irs 2010 tax forms Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Irs 2010 tax forms Límite de crédito. Irs 2010 tax forms   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Irs 2010 tax forms Para más información vea las Instrucciones del Formulario 2441. Irs 2010 tax forms Crédito tributario no reembolsable. Irs 2010 tax forms   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Irs 2010 tax forms Mantenimiento de documentación. Irs 2010 tax forms Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Irs 2010 tax forms Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Irs 2010 tax forms Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Irs 2010 tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Irs 2010 tax forms Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Irs 2010 tax forms Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Irs 2010 tax forms Las personas que trabajan por cuenta propia no son empleados domésticos. Irs 2010 tax forms Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Irs 2010 tax forms Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Irs 2010 tax forms Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Irs 2010 tax forms Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Irs 2010 tax forms Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Irs 2010 tax forms Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Irs 2010 tax forms Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Irs 2010 tax forms El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Irs 2010 tax forms El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Irs 2010 tax forms Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Irs 2010 tax forms Impuestos estatales sobre la nómina. Irs 2010 tax forms   Es posible que también tenga que pagar el impuesto estatal de desempleo. Irs 2010 tax forms Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Irs 2010 tax forms También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Irs 2010 tax forms Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Irs 2010 tax forms S. Irs 2010 tax forms Department of Labor (Departamento del Trabajo). Irs 2010 tax forms Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Irs 2010 tax forms Prev  Up  Next   Home   More Online Publications
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The Irs 2010 Tax Forms

Irs 2010 tax forms 1. Irs 2010 tax forms   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Irs 2010 tax forms Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Irs 2010 tax forms   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs 2010 tax forms See Publication 501 for more information. Irs 2010 tax forms Additional Medicare Tax. Irs 2010 tax forms  Beginning in 2013, a 0. Irs 2010 tax forms 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Irs 2010 tax forms For more information, see the Instructions for Form 1040, line 60, and Form 8959. Irs 2010 tax forms Net Investment Income Tax. Irs 2010 tax forms  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs 2010 tax forms NIIT is a 3. Irs 2010 tax forms 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs 2010 tax forms For more information, see the Instructions for Form 1040, line 60, and Form 8960. Irs 2010 tax forms Refundable credit for prior year minimum tax. Irs 2010 tax forms  The refundable portion of the credit for prior year minimum tax is no longer available. Irs 2010 tax forms Who must file. Irs 2010 tax forms  Generally, the amount of income you can receive before you must file a return has been increased. Irs 2010 tax forms See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Irs 2010 tax forms Reminders File online. Irs 2010 tax forms  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Irs 2010 tax forms Create your own personal identification number (PIN) and file a completely paperless tax return. Irs 2010 tax forms For more information, see Does My Return Have To Be on Paper , later. Irs 2010 tax forms Change of address. Irs 2010 tax forms  If you change your address, you should notify the IRS. Irs 2010 tax forms You can use Form 8822 to notify the IRS of the change. Irs 2010 tax forms See Change of Address , later, under What Happens After I File. Irs 2010 tax forms Enter your social security number. Irs 2010 tax forms  You must enter your social security number (SSN) in the spaces provided on your tax return. Irs 2010 tax forms If you file a joint return, enter the SSNs in the same order as the names. Irs 2010 tax forms Direct deposit of refund. Irs 2010 tax forms  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Irs 2010 tax forms See Direct Deposit under Refunds, later. Irs 2010 tax forms If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Irs 2010 tax forms Pay online or by phone. Irs 2010 tax forms  If you owe additional tax, you may be able to pay online or by phone. Irs 2010 tax forms See How To Pay , later. Irs 2010 tax forms Installment agreement. Irs 2010 tax forms  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Irs 2010 tax forms See Installment Agreement , later, under Amount You Owe. Irs 2010 tax forms You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Irs 2010 tax forms Automatic 6-month extension. Irs 2010 tax forms  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Irs 2010 tax forms S. Irs 2010 tax forms Individual Income Tax Return. Irs 2010 tax forms See Automatic Extension , later. Irs 2010 tax forms Service in combat zone. Irs 2010 tax forms  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Irs 2010 tax forms See Individuals Serving in Combat Zone , later, under When Do I Have To File. Irs 2010 tax forms Adoption taxpayer identification number. Irs 2010 tax forms  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Irs 2010 tax forms For more information, see Social Security Number (SSN) , later. Irs 2010 tax forms Taxpayer identification number for aliens. Irs 2010 tax forms  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Irs 2010 tax forms For more information, see Social Security Number (SSN) , later. Irs 2010 tax forms Frivolous tax submissions. Irs 2010 tax forms  The IRS has published a list of positions that are identified as frivolous. Irs 2010 tax forms The penalty for filing a frivolous tax return is $5,000. Irs 2010 tax forms Also, the $5,000 penalty will apply to other specified frivolous submissions. Irs 2010 tax forms For more information, see Civil Penalties , later. Irs 2010 tax forms Introduction This chapter discusses the following topics. Irs 2010 tax forms Whether you have to file a return. Irs 2010 tax forms Which form to use. Irs 2010 tax forms How to file electronically. Irs 2010 tax forms When, how, and where to file your return. Irs 2010 tax forms What happens if you pay too little or too much tax. Irs 2010 tax forms What records you should keep and how long you should keep them. Irs 2010 tax forms How you can change a return you have already filed. Irs 2010 tax forms Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Irs 2010 tax forms Individuals in general. Irs 2010 tax forms (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Irs 2010 tax forms S. Irs 2010 tax forms citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Irs 2010 tax forms S. Irs 2010 tax forms possessions. Irs 2010 tax forms ) Dependents. Irs 2010 tax forms Certain children under age 19 or full-time students. Irs 2010 tax forms Self-employed persons. Irs 2010 tax forms Aliens. Irs 2010 tax forms The filing requirements for each category are explained in this chapter. Irs 2010 tax forms The filing requirements apply even if you do not owe tax. Irs 2010 tax forms Even if you do not have to file a return, it may be to your advantage to do so. Irs 2010 tax forms See Who Should File, later. Irs 2010 tax forms File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Irs 2010 tax forms Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Irs 2010 tax forms Individuals—In General If you are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Irs 2010 tax forms To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Irs 2010 tax forms Even if no table shows that you must file, you may need to file to get money back. Irs 2010 tax forms (See Who Should File , later. Irs 2010 tax forms ) Gross income. Irs 2010 tax forms   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs 2010 tax forms It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Irs 2010 tax forms Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs 2010 tax forms If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Irs 2010 tax forms   Common types of income are discussed in Part Two of this publication. Irs 2010 tax forms Community income. Irs 2010 tax forms   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Irs 2010 tax forms This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Irs 2010 tax forms See Publication 555, Community Property, for more information. Irs 2010 tax forms Nevada, Washington, and California domestic partners. Irs 2010 tax forms   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Irs 2010 tax forms See Publication 555. Irs 2010 tax forms Self-employed individuals. Irs 2010 tax forms   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Irs 2010 tax forms See Self-Employed Persons , later, for more information about your filing requirements. Irs 2010 tax forms    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Irs 2010 tax forms Filing status. Irs 2010 tax forms   Your filing status depends on whether you are single or married and on your family situation. Irs 2010 tax forms Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Irs 2010 tax forms See chapter 2 for an explanation of each filing status. Irs 2010 tax forms Age. Irs 2010 tax forms   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Irs 2010 tax forms See Table 1-1. Irs 2010 tax forms You are considered 65 on the day before your 65th birthday. Irs 2010 tax forms For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs 2010 tax forms Table 1-1. Irs 2010 tax forms 2013 Filing Requirements for Most Taxpayers IF your filing status is. Irs 2010 tax forms . Irs 2010 tax forms . Irs 2010 tax forms AND at the end of 2013 you  were. Irs 2010 tax forms . Irs 2010 tax forms . Irs 2010 tax forms * THEN file a return if  your gross income  was at least. Irs 2010 tax forms . Irs 2010 tax forms . Irs 2010 tax forms ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs 2010 tax forms ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs 2010 tax forms Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs 2010 tax forms If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Irs 2010 tax forms Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs 2010 tax forms Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs 2010 tax forms But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Irs 2010 tax forms *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Irs 2010 tax forms Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Irs 2010 tax forms You are the surviving spouse, executor, administrator, or legal representative. Irs 2010 tax forms The decedent met the filing requirements at the date of death. Irs 2010 tax forms For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Irs 2010 tax forms U. Irs 2010 tax forms S. Irs 2010 tax forms Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Irs 2010 tax forms For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs 2010 tax forms S. Irs 2010 tax forms Citizens and Resident Aliens Abroad. Irs 2010 tax forms It is available online and at most U. Irs 2010 tax forms S. Irs 2010 tax forms embassies and consulates. Irs 2010 tax forms See How To Get Tax Help in the back of this publication. Irs 2010 tax forms Residents of Puerto Rico If you are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs 2010 tax forms S. Irs 2010 tax forms income tax return for any year in which you meet the income requirements. Irs 2010 tax forms This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs 2010 tax forms If you are a bona fide resident of Puerto Rico for the entire year, your U. Irs 2010 tax forms S. Irs 2010 tax forms gross income does not include income from sources within Puerto Rico. Irs 2010 tax forms It does, however, include any income you received for your services as an employee of the United States or a U. Irs 2010 tax forms S. Irs 2010 tax forms agency. Irs 2010 tax forms If you receive income from Puerto Rican sources that is not subject to U. Irs 2010 tax forms S. Irs 2010 tax forms tax, you must reduce your standard deduction. Irs 2010 tax forms As a result, the amount of income you must have before you are required to file a U. Irs 2010 tax forms S. Irs 2010 tax forms income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Irs 2010 tax forms For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs 2010 tax forms S. Irs 2010 tax forms Possessions. Irs 2010 tax forms Individuals With Income From U. Irs 2010 tax forms S. Irs 2010 tax forms Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs 2010 tax forms S. Irs 2010 tax forms Virgin Islands, special rules may apply when determining whether you must file a U. Irs 2010 tax forms S. Irs 2010 tax forms federal income tax return. Irs 2010 tax forms In addition, you may have to file a return with the individual island government. Irs 2010 tax forms See Publication 570 for more information. Irs 2010 tax forms Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Irs 2010 tax forms You also must file if your situation is described in Table 1-3. Irs 2010 tax forms Responsibility of parent. Irs 2010 tax forms   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Irs 2010 tax forms If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Irs 2010 tax forms If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Irs 2010 tax forms ” Child's earnings. Irs 2010 tax forms   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Irs 2010 tax forms This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Irs 2010 tax forms But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs 2010 tax forms Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Irs 2010 tax forms If this election is made, the child does not have to file a return. Irs 2010 tax forms See Parent's Election To Report Child's Interest and Dividends in chapter 31. Irs 2010 tax forms Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Irs 2010 tax forms Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Irs 2010 tax forms You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Irs 2010 tax forms Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Irs 2010 tax forms 28 or more. Irs 2010 tax forms (See Table 1-3. Irs 2010 tax forms ) Use Schedule SE (Form 1040) to figure your self-employment tax. Irs 2010 tax forms Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Irs 2010 tax forms For more information about this tax, see Publication 334, Tax Guide for Small Business. Irs 2010 tax forms Employees of foreign governments or international organizations. Irs 2010 tax forms   If you are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Irs 2010 tax forms Ministers. Irs 2010 tax forms   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Irs 2010 tax forms This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Irs 2010 tax forms For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs 2010 tax forms Table 1-2. Irs 2010 tax forms 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Irs 2010 tax forms If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Irs 2010 tax forms (See Table 1-3 for other situations when you must file. Irs 2010 tax forms ) In this table, earned income includes salaries, wages, tips, and professional fees. Irs 2010 tax forms It also includes taxable scholarship and fellowship grants. Irs 2010 tax forms (See Scholarships and fellowships in chapter 12. Irs 2010 tax forms ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Irs 2010 tax forms It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Irs 2010 tax forms Gross income is the total of your earned and unearned income. Irs 2010 tax forms   Single dependents—Were you either age 65 or older or blind? □ No. Irs 2010 tax forms You must file a return if any of the following apply. Irs 2010 tax forms     • Your unearned income was more than $1,000. Irs 2010 tax forms     • Your earned income was more than $6,100. Irs 2010 tax forms     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs 2010 tax forms □ Yes. Irs 2010 tax forms You must file a return if any of the following apply. Irs 2010 tax forms     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs 2010 tax forms     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs 2010 tax forms     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Irs 2010 tax forms Married dependents—Were you either age 65 or older or blind? □ No. Irs 2010 tax forms You must file a return if any of the following apply. Irs 2010 tax forms     • Your unearned income was more than $1,000. Irs 2010 tax forms     • Your earned income was more than $6,100. Irs 2010 tax forms     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs 2010 tax forms     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs 2010 tax forms □ Yes. Irs 2010 tax forms You must file a return if any of the following apply. Irs 2010 tax forms     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs 2010 tax forms     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs 2010 tax forms     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs 2010 tax forms     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Irs 2010 tax forms Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Irs 2010 tax forms The rules used to determine your alien status are discussed in Publication 519, U. Irs 2010 tax forms S. Irs 2010 tax forms Tax Guide for Aliens. Irs 2010 tax forms Resident alien. Irs 2010 tax forms   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Irs 2010 tax forms S. Irs 2010 tax forms citizens. Irs 2010 tax forms Use the forms discussed in this publication. Irs 2010 tax forms Nonresident alien. Irs 2010 tax forms   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Irs 2010 tax forms S. Irs 2010 tax forms citizens and resident aliens. Irs 2010 tax forms See Publication 519 to find out if U. Irs 2010 tax forms S. Irs 2010 tax forms income tax laws apply to you and which forms you should file. Irs 2010 tax forms Dual-status taxpayer. Irs 2010 tax forms   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Irs 2010 tax forms Different rules apply for each part of the year. Irs 2010 tax forms For information on dual-status taxpayers, see Publication 519. Irs 2010 tax forms Table 1-3. Irs 2010 tax forms Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Irs 2010 tax forms 1. Irs 2010 tax forms   You owe any special taxes, including any of the following. Irs 2010 tax forms   a. Irs 2010 tax forms Alternative minimum tax. Irs 2010 tax forms   b. Irs 2010 tax forms Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs 2010 tax forms But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs 2010 tax forms   c. Irs 2010 tax forms Household employment taxes. Irs 2010 tax forms But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Irs 2010 tax forms   d. Irs 2010 tax forms Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Irs 2010 tax forms   e. Irs 2010 tax forms Recapture of first-time homebuyer credit. Irs 2010 tax forms   f. Irs 2010 tax forms Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Irs 2010 tax forms   g. Irs 2010 tax forms Recapture taxes. Irs 2010 tax forms 2. Irs 2010 tax forms   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Irs 2010 tax forms 3. Irs 2010 tax forms   You had net earnings from self-employment of at least $400. Irs 2010 tax forms 4. Irs 2010 tax forms   You had wages of $108. Irs 2010 tax forms 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs 2010 tax forms Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Irs 2010 tax forms You had federal income tax withheld or made estimated tax payments. Irs 2010 tax forms You qualify for the earned income credit. Irs 2010 tax forms See chapter 36 for more information. Irs 2010 tax forms You qualify for the additional child tax credit. Irs 2010 tax forms See chapter 34 for more information. Irs 2010 tax forms You qualify for the health coverage tax credit. Irs 2010 tax forms See chapter 37 for more information. Irs 2010 tax forms You qualify for the American opportunity credit. Irs 2010 tax forms See chapter 35 for more information. Irs 2010 tax forms You qualify for the credit for federal tax on fuels. Irs 2010 tax forms See chapter 37 for more information. Irs 2010 tax forms Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Irs 2010 tax forms (But also see Does My Return Have To Be on Paper , later. Irs 2010 tax forms ) See the discussion under Form 1040 for when you must use that form. Irs 2010 tax forms Form 1040EZ Form 1040EZ is the simplest form to use. Irs 2010 tax forms You can use Form 1040EZ if all of the following apply. Irs 2010 tax forms    Your filing status is single or married filing jointly. Irs 2010 tax forms If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Irs 2010 tax forms You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Irs 2010 tax forms If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs 2010 tax forms You do not claim any dependents. Irs 2010 tax forms Your taxable income is less than $100,000. Irs 2010 tax forms Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Irs 2010 tax forms You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Irs 2010 tax forms You do not claim any credits other than the earned income credit. Irs 2010 tax forms You do not owe any household employment taxes on wages you paid to a household employee. Irs 2010 tax forms If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Irs 2010 tax forms You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Irs 2010 tax forms   You must meet all of these requirements to use Form 1040EZ. Irs 2010 tax forms If you do not, you must use Form 1040A or Form 1040. Irs 2010 tax forms Figuring tax. Irs 2010 tax forms   On Form 1040EZ, you can use only the tax table to figure your income tax. Irs 2010 tax forms You cannot use Form 1040EZ to report any other tax. Irs 2010 tax forms Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Irs 2010 tax forms You can use Form 1040A if all of the following apply. Irs 2010 tax forms    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Irs 2010 tax forms If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Irs 2010 tax forms You must use Form 1040. Irs 2010 tax forms Your taxable income is less than $100,000. Irs 2010 tax forms Your adjustments to income are for only the following items. Irs 2010 tax forms Educator expenses. Irs 2010 tax forms IRA deduction. Irs 2010 tax forms Student loan interest deduction. Irs 2010 tax forms Tuition and fees. Irs 2010 tax forms You do not itemize your deductions. Irs 2010 tax forms You claim only the following tax credits. Irs 2010 tax forms The credit for child and dependent care expenses. Irs 2010 tax forms (See chapter 32. Irs 2010 tax forms ) The credit for the elderly or the disabled. Irs 2010 tax forms (See chapter 33. Irs 2010 tax forms ) The education credits. Irs 2010 tax forms (See chapter 35. Irs 2010 tax forms ) The retirement savings contribution credit. Irs 2010 tax forms (See chapter 37. Irs 2010 tax forms ) The child tax credit. Irs 2010 tax forms (See chapter 34. Irs 2010 tax forms ) The earned income credit. Irs 2010 tax forms (See chapter 36. Irs 2010 tax forms ) The additional child tax credit. Irs 2010 tax forms (See chapter 34. Irs 2010 tax forms ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Irs 2010 tax forms (See Publication 525, Taxable and Nontaxable Income. Irs 2010 tax forms )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Irs 2010 tax forms   You must meet all these requirements to use Form 1040A. Irs 2010 tax forms If you do not, you must use Form 1040. Irs 2010 tax forms Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Irs 2010 tax forms You can use Form 1040 to report all types of income, deductions, and credits. Irs 2010 tax forms You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Irs 2010 tax forms You must use Form 1040 if any of the following apply. Irs 2010 tax forms    Your taxable income is $100,000 or more. Irs 2010 tax forms You itemize your deductions on Schedule A. Irs 2010 tax forms You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Irs 2010 tax forms You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Irs 2010 tax forms Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Irs 2010 tax forms You received $20 or more in tips in any 1 month and did not report all of them to your employer. Irs 2010 tax forms (See chapter 6. Irs 2010 tax forms ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Irs 2010 tax forms You claim any credits other than the credits listed earlier under Form 1040A. Irs 2010 tax forms You owe the excise tax on insider stock compensation from an expatriated corporation. Irs 2010 tax forms Your Form W-2 shows an amount in box 12 with a code Z. Irs 2010 tax forms You had a qualified health savings account funding distribution from your IRA. Irs 2010 tax forms You are an employee and your employer did not withhold social security and Medicare tax. Irs 2010 tax forms You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Irs 2010 tax forms You are a debtor in a bankruptcy case filed after October 16, 2005. Irs 2010 tax forms You must repay the first-time homebuyer credit. Irs 2010 tax forms You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Irs 2010 tax forms Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Irs 2010 tax forms If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Irs 2010 tax forms See your tax return instructions for details. Irs 2010 tax forms If you do not qualify for Free File, then you should check out IRS. Irs 2010 tax forms gov for low-cost e-file options or Free File Fillable Forms. Irs 2010 tax forms IRS e-file Table 1-4 lists the benefits of IRS e-file. Irs 2010 tax forms IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Irs 2010 tax forms As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Irs 2010 tax forms However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Irs 2010 tax forms Using e-file does not affect your chances of an IRS examination of your return. Irs 2010 tax forms Free File Fillable Forms. Irs 2010 tax forms   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Irs 2010 tax forms These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Irs 2010 tax forms gov, and Apply only to a federal tax return. Irs 2010 tax forms Electronic return signatures. Irs 2010 tax forms   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Irs 2010 tax forms If you are filing online, you must use a Self-Select PIN. Irs 2010 tax forms If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Irs 2010 tax forms Self-Select PIN. Irs 2010 tax forms   The Self-Select PIN method allows you to create your own PIN. Irs 2010 tax forms If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Irs 2010 tax forms   A PIN is any combination of five digits you choose except five zeros. Irs 2010 tax forms If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Irs 2010 tax forms   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Irs 2010 tax forms Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Irs 2010 tax forms AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Irs 2010 tax forms If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Irs 2010 tax forms Visit us at IRS. Irs 2010 tax forms gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Irs 2010 tax forms (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Irs 2010 tax forms The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Irs 2010 tax forms ) You will also be prompted to enter your date of birth. Irs 2010 tax forms Table 1-4. Irs 2010 tax forms Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Irs 2010 tax forms • Free File is available in English and Spanish. Irs 2010 tax forms • Free File is available online 24 hours a day, 7 days a week. Irs 2010 tax forms • Get your refund faster by e-filing using Direct Deposit. Irs 2010 tax forms • Sign electronically with a secure self-selected PIN and file a completely paperless return. Irs 2010 tax forms • Receive an acknowledgement that your return was received and accepted. Irs 2010 tax forms • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Irs 2010 tax forms You can also file a return early and pay the amount you owe by the due date of your return. Irs 2010 tax forms • Save time by preparing and e-filing federal and state returns together. Irs 2010 tax forms • IRS computers quickly and automatically check for errors or other missing information. Irs 2010 tax forms • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Irs 2010 tax forms You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Irs 2010 tax forms If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Irs 2010 tax forms This can be found at IRS. Irs 2010 tax forms gov. Irs 2010 tax forms Click on Request an Electronic Filing PIN. Irs 2010 tax forms Or you can call 1-866-704-7388. Irs 2010 tax forms Practitioner PIN. Irs 2010 tax forms   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Irs 2010 tax forms The practitioner can provide you with details. Irs 2010 tax forms Form 8453. Irs 2010 tax forms   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Irs 2010 tax forms For details, see Form 8453. Irs 2010 tax forms For more details, visit www. Irs 2010 tax forms irs. Irs 2010 tax forms gov/efile and click on “ Individuals. Irs 2010 tax forms ” Identity Protection PIN. Irs 2010 tax forms   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Irs 2010 tax forms If the IRS has not given you this type of number, leave these spaces blank. Irs 2010 tax forms For more information, see the Instructions for Form 1040A or Form 1040. Irs 2010 tax forms Power of attorney. Irs 2010 tax forms   If an agent is signing your return for you, a power of attorney (POA) must be filed. Irs 2010 tax forms Attach the POA to Form 8453 and file it using that form's instructions. Irs 2010 tax forms See Signatures , later, for more information on POAs. Irs 2010 tax forms State returns. Irs 2010 tax forms   In most states, you can file an electronic state return simultaneously with your federal return. Irs 2010 tax forms For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Irs 2010 tax forms irs. Irs 2010 tax forms gov/efile. Irs 2010 tax forms Refunds. Irs 2010 tax forms   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Irs 2010 tax forms With e-file, your refund will be issued faster than if you filed on paper. Irs 2010 tax forms   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Irs 2010 tax forms See Offset against debts under Refunds, later. Irs 2010 tax forms Refund inquiries. Irs 2010 tax forms   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Irs 2010 tax forms See Refund Information , later. Irs 2010 tax forms Amount you owe. Irs 2010 tax forms   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Irs 2010 tax forms See How To Pay , later, for information on how to pay the amount you owe. Irs 2010 tax forms Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Irs 2010 tax forms A computer with Internet access and tax preparation software are all you need. Irs 2010 tax forms Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Irs 2010 tax forms IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Irs 2010 tax forms For information, visit www. Irs 2010 tax forms irs. Irs 2010 tax forms gov/efile. Irs 2010 tax forms Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Irs 2010 tax forms Others offer it for a fee. Irs 2010 tax forms Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Irs 2010 tax forms Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs 2010 tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Irs 2010 tax forms Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Irs 2010 tax forms To find a site near you, call 1-800-906-9887. Irs 2010 tax forms Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs 2010 tax forms aarp. Irs 2010 tax forms org/taxaide or call 1-888-227-7669. Irs 2010 tax forms For more information on these programs, go to IRS. Irs 2010 tax forms gov and enter keyword “VITA” in the search box. Irs 2010 tax forms Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Irs 2010 tax forms You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Irs 2010 tax forms Note. Irs 2010 tax forms Tax professionals may charge a fee for IRS e-file. Irs 2010 tax forms Fees can vary depending on the professional and the specific services rendered. Irs 2010 tax forms When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Irs 2010 tax forms For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Irs 2010 tax forms Table 1-5. Irs 2010 tax forms When To File Your 2013 Return For U. Irs 2010 tax forms S. Irs 2010 tax forms citizens and residents who file returns on a calendar year. Irs 2010 tax forms   For Most Taxpayers For Certain Taxpayers Outside the U. Irs 2010 tax forms S. Irs 2010 tax forms No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Irs 2010 tax forms When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs 2010 tax forms —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs 2010 tax forms Filing paper returns on time. Irs 2010 tax forms   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Irs 2010 tax forms If you send your return by registered mail, the date of the registration is the postmark date. Irs 2010 tax forms The registration is evidence that the return was delivered. Irs 2010 tax forms If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Irs 2010 tax forms The postmarked certified mail receipt is evidence that the return was delivered. Irs 2010 tax forms Private delivery services. Irs 2010 tax forms   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Irs 2010 tax forms The private delivery service can tell you how to get written proof of this date. Irs 2010 tax forms   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs 2010 tax forms gov and enter “private delivery service” in the search box. Irs 2010 tax forms   The following are designated private delivery services. Irs 2010 tax forms DHL Express (DHL): Same Day Service. Irs 2010 tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs 2010 tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs 2010 tax forms M. Irs 2010 tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs 2010 tax forms Filing electronic returns on time. Irs 2010 tax forms   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Irs 2010 tax forms An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Irs 2010 tax forms   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Irs 2010 tax forms The date and time in your time zone controls whether your electronically filed return is timely. Irs 2010 tax forms Filing late. Irs 2010 tax forms   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Irs 2010 tax forms For more information, see Penalties , later. Irs 2010 tax forms Also see Interest under Amount You Owe. Irs 2010 tax forms   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Irs 2010 tax forms Nonresident alien. Irs 2010 tax forms    If you are a nonresident alien and earn wages subject to U. Irs 2010 tax forms S. Irs 2010 tax forms income tax withholding, your 2013 U. Irs 2010 tax forms S. Irs 2010 tax forms income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Irs 2010 tax forms   If you do not earn wages subject to U. Irs 2010 tax forms S. Irs 2010 tax forms income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Irs 2010 tax forms See Publication 519 for more filing information. Irs 2010 tax forms Filing for a decedent. Irs 2010 tax forms   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Irs 2010 tax forms See Publication 559. Irs 2010 tax forms Extensions of Time To File You may be able to get an extension of time to file your return. Irs 2010 tax forms There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Irs 2010 tax forms Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Irs 2010 tax forms Example. Irs 2010 tax forms If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Irs 2010 tax forms If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Irs 2010 tax forms You may also be charged penalties, discussed later. Irs 2010 tax forms How to get the automatic extension. Irs 2010 tax forms   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Irs 2010 tax forms E-file options. Irs 2010 tax forms   There are two ways you can use e-file to get an extension of time to file. Irs 2010 tax forms Complete Form 4868, Application for Automatic Extension of Time To File U. Irs 2010 tax forms S. Irs 2010 tax forms Individual Income Tax Return, to use as a worksheet. Irs 2010 tax forms If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs 2010 tax forms If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Irs 2010 tax forms E-file using your personal computer or a tax professional. Irs 2010 tax forms    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs 2010 tax forms You will need to provide certain information from your tax return for 2012. Irs 2010 tax forms If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Irs 2010 tax forms E-file and pay by credit or debit card or by direct transfer from your bank account. Irs 2010 tax forms   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Irs 2010 tax forms You can do this by phone or over the Internet. Irs 2010 tax forms You do not file Form 4868. Irs 2010 tax forms See Pay online , under How To Pay, later in this chapter. Irs 2010 tax forms Filing a paper Form 4868. Irs 2010 tax forms   You can get an extension of time to file by filing a paper Form 4868. Irs 2010 tax forms Mail it to the address shown in the form instructions. Irs 2010 tax forms   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Irs 2010 tax forms ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Irs 2010 tax forms When to file. Irs 2010 tax forms   You must request the automatic extension by the due date for your return. Irs 2010 tax forms You can file your return any time before the 6-month extension period ends. Irs 2010 tax forms When you file your return. Irs 2010 tax forms   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs 2010 tax forms If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Irs 2010 tax forms Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Irs 2010 tax forms Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Irs 2010 tax forms However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Irs 2010 tax forms If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs 2010 tax forms See Individuals Serving in Combat Zone , later, for special rules that apply to you. Irs 2010 tax forms Married taxpayers. Irs 2010 tax forms   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs 2010 tax forms If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs 2010 tax forms How to get the extension. Irs 2010 tax forms   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs 2010 tax forms (See the situations listed under (2), earlier. Irs 2010 tax forms ) Extensions beyond 2 months. Irs 2010 tax forms   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Irs 2010 tax forms File Form 4868 and check the box on line 8. Irs 2010 tax forms No further extension. Irs 2010 tax forms   An extension of more than 6 months will generally not be granted. Irs 2010 tax forms However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Irs 2010 tax forms For more information, see When To File and Pay in Publication 54. Irs 2010 tax forms Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Irs 2010 tax forms This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Irs 2010 tax forms Combat zone. Irs 2010 tax forms   For purposes of the automatic extension, the term “combat zone” includes the following areas. Irs 2010 tax forms The Arabian peninsula area, effective January 17, 1991. Irs 2010 tax forms The Kosovo area, effective March 24, 1999. Irs 2010 tax forms Afghanistan area, effective September 19, 2001. Irs 2010 tax forms   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Irs 2010 tax forms The publication also has information about other tax benefits available to military personnel serving in a combat zone. Irs 2010 tax forms Extension period. Irs 2010 tax forms   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Irs 2010 tax forms   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Irs 2010 tax forms For example, you have 3½ months (January 1 – April 15) to file your tax return. Irs 2010 tax forms Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Irs 2010 tax forms See Extension of Deadlines in Publication 3 for more information. Irs 2010 tax forms   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Irs 2010 tax forms How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Irs 2010 tax forms It also explains how to complete certain sections of the form. Irs 2010 tax forms You may find Table 1-6 helpful when you prepare your paper return. Irs 2010 tax forms Table 1-6. Irs 2010 tax forms Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Irs 2010 tax forms 2 — Get the forms, schedules, and publications you need. Irs 2010 tax forms 3 — Fill in your return. Irs 2010 tax forms 4 — Check your return to make sure it is correct. Irs 2010 tax forms 5 — Sign and date your return. Irs 2010 tax forms 6 — Attach all required forms and schedules. Irs 2010 tax forms Electronic returns. Irs 2010 tax forms   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Irs 2010 tax forms Substitute tax forms. Irs 2010 tax forms   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Irs 2010 tax forms Form W-2. Irs 2010 tax forms   If you were an employee, you should receive Form W-2 from your employer. Irs 2010 tax forms You will need the information from this form to prepare your return. Irs 2010 tax forms See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Irs 2010 tax forms   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs 2010 tax forms If it is mailed, you should allow adequate time to receive it before contacting your employer. Irs 2010 tax forms If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Irs 2010 tax forms When you request IRS help, be prepared to provide the following information. Irs 2010 tax forms Your name, address (including ZIP code), and phone number. Irs 2010 tax forms Your SSN. Irs 2010 tax forms Your dates of employment. Irs 2010 tax forms Your employer's name, address (including ZIP code), and phone number. Irs 2010 tax forms Form 1099. Irs 2010 tax forms   If you received certain types of income, you may receive a Form 1099. Irs 2010 tax forms For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Irs 2010 tax forms If it is mailed, you should allow adequate time to receive it before contacting the payer. Irs 2010 tax forms If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Irs 2010 tax forms When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Irs 2010 tax forms A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Irs 2010 tax forms You must account for your income and expenses in a way that clearly shows your taxable income. Irs 2010 tax forms The way you do this is called an accounting method. Irs 2010 tax forms This section explains which accounting periods and methods you can use. Irs 2010 tax forms Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Irs 2010 tax forms If you do not use a calendar year, your accounting period is a fiscal year. Irs 2010 tax forms A regular fiscal year is a 12-month period that ends on the last day of any month except December. Irs 2010 tax forms A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Irs 2010 tax forms You choose your accounting period (tax year) when you file your first income tax return. Irs 2010 tax forms It cannot be longer than 12 months. Irs 2010 tax forms More information. Irs 2010 tax forms   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Irs 2010 tax forms Accounting Methods Your accounting method is the way you account for your income and expenses. Irs 2010 tax forms Most taxpayers use either the cash method or an accrual method. Irs 2010 tax forms You choose a method when you file your first income tax return. Irs 2010 tax forms If you want to change your accounting method after that, you generally must get IRS approval. Irs 2010 tax forms Cash method. Irs 2010 tax forms   If you use this method, report all items of income in the year in which you actually or constructively receive them. Irs 2010 tax forms Generally, you deduct all expenses in the year you actually pay them. Irs 2010 tax forms This is the method most individual taxpayers use. Irs 2010 tax forms Constructive receipt. Irs 2010 tax forms   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Irs 2010 tax forms You do not need to have physical possession of it. Irs 2010 tax forms For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Irs 2010 tax forms Garnisheed wages. Irs 2010 tax forms   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Irs 2010 tax forms You must include these wages in income for the year you would have received them. Irs 2010 tax forms Debts paid for you. Irs 2010 tax forms   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Irs 2010 tax forms See Canceled Debts in chapter 12 for more information. Irs 2010 tax forms Payment to third party. Irs 2010 tax forms   If a third party is paid income from property you own, you have constructively received the income. Irs 2010 tax forms It is the same as if you had actually received the income and paid it to the third party. Irs 2010 tax forms Payment to an agent. Irs 2010 tax forms   Income an agent receives for you is income you constructively received in the year the agent receives it. Irs 2010 tax forms If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Irs 2010 tax forms Check received or available. Irs 2010 tax forms   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Irs 2010 tax forms A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Irs 2010 tax forms It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Irs 2010 tax forms It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Irs 2010 tax forms No constructive receipt. Irs 2010 tax forms   There may be facts to show that you did not constructively receive income. Irs 2010 tax forms Example. Irs 2010 tax forms Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Irs 2010 tax forms Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Irs 2010 tax forms Accrual method. Irs 2010 tax forms   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Irs 2010 tax forms You generally deduct your expenses when you incur them, rather than when you pay them. Irs 2010 tax forms Income paid in advance. Irs 2010 tax forms   An advance payment of income is generally included in gross income in the year you receive it. Irs 2010 tax forms Your method of accounting does not matter as long as the income is available to you. Irs 2010 tax forms An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Irs 2010 tax forms   A limited deferral until the next tax year may be allowed for certain advance payments. Irs 2010 tax forms See Publication 538 for specific information. Irs 2010 tax forms Additional information. Irs 2010 tax forms   For more information on accounting methods, including how to change your accounting method, see Publication 538. Irs 2010 tax forms Social Security Number (SSN) You must enter your SSN on your return. Irs 2010 tax forms If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Irs 2010 tax forms If you are filing a joint return, include the SSNs in the same order as the names. Irs 2010 tax forms Use this same order in submitting other forms and documents to the IRS. Irs 2010 tax forms Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Irs 2010 tax forms If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Irs 2010 tax forms If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Irs 2010 tax forms If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Irs 2010 tax forms Name change. Irs 2010 tax forms   If you changed your name because of marriage, divorce, etc. Irs 2010 tax forms , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Irs 2010 tax forms This prevents delays in processing your return and issuing refunds. Irs 2010 tax forms It also safeguards your future social security benefits. Irs 2010 tax forms Dependent's SSN. Irs 2010 tax forms   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Irs 2010 tax forms This requirement applies to all dependents (not just your children) claimed on your tax return. Irs 2010 tax forms Exception. Irs 2010 tax forms    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Irs 2010 tax forms The document must show that the child was born alive. Irs 2010 tax forms No SSN. Irs 2010 tax forms   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Irs 2010 tax forms It usually takes about 2 weeks to get an SSN. Irs 2010 tax forms If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Irs 2010 tax forms   If you are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Irs 2010 tax forms If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Irs 2010 tax forms   Form SS-5 is available at any SSA office, on the Internet at www. Irs 2010 tax forms socialsecurity. Irs 2010 tax forms gov, or by calling 1-800-772-1213. Irs 2010 tax forms If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Irs 2010 tax forms   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Irs 2010 tax forms   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Irs 2010 tax forms Adoption taxpayer identification number (ATIN). Irs 2010 tax forms   If you are in the process of adopting a child who is a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Irs 2010 tax forms    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Irs 2010 tax forms S. Irs 2010 tax forms Adoptions, with the IRS to get an ATIN if all of the following are true. Irs 2010 tax forms You have a child living with you who was placed in your home for legal adoption. Irs 2010 tax forms You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Irs 2010 tax forms You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Irs 2010 tax forms You are eligible to claim the child as a dependent on your tax return. Irs 2010 tax forms After the adoption is final, you must apply for an SSN for the child. Irs 2010 tax forms You cannot continue using the ATIN. Irs 2010 tax forms   See Form W-7A for more information. Irs 2010 tax forms Nonresident alien spouse. Irs 2010 tax forms   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Irs 2010 tax forms If your spouse is not eligible for an SSN, see the following discussion on ITINs. Irs 2010 tax forms Individual taxpayer identification number (ITIN). Irs 2010 tax forms   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Irs 2010 tax forms This also applies to an alien spouse or dependent. Irs 2010 tax forms To apply for an ITIN, file Form W-7 with the IRS. Irs 2010 tax forms It usually takes about 6 to 10 weeks to get an ITIN. Irs 2010 tax forms Enter the ITIN on your tax return wherever an SSN is requested. Irs 2010 tax forms    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Irs 2010 tax forms See the Form W-7 instructions for how and where to file. Irs 2010 tax forms You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Irs 2010 tax forms ITIN for tax use only. Irs 2010 tax forms   An ITIN is for tax use only. Irs 2010 tax forms It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Irs 2010 tax forms S. Irs 2010 tax forms law. Irs 2010 tax forms Penalty for not providing social security number. Irs 2010 tax forms   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Irs 2010 tax forms See the discussion on Penalties , later, for more information. Irs 2010 tax forms SSN on correspondence. Irs 2010 tax forms   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Irs 2010 tax forms Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Irs 2010 tax forms Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Irs 2010 tax forms If you want $3 to go to this fund, check the box. Irs 2010 tax forms If you are filing a joint return, your spouse can also have $3 go to the fund. Irs 2010 tax forms If you check a box, your tax or refund will not change. Irs 2010 tax forms Computations The following information may be useful in making the return easier to complete. Irs 2010 tax forms Rounding off dollars. Irs 2010 tax forms   You can round off cents to whole dollars on your return and schedules. Irs 2010 tax forms If you do round to whole dollars, you must round all amounts. Irs 2010 tax forms To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Irs 2010 tax forms For example, $1. Irs 2010 tax forms 39 becomes $1 and $2. Irs 2010 tax forms 50 becomes $3. Irs 2010 tax forms   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Irs 2010 tax forms Example. Irs 2010 tax forms You receive two Forms W-2: one showing wages of $5,000. Irs 2010 tax forms 55 and one showing wages of $18,500. Irs 2010 tax forms 73. Irs 2010 tax forms On Form 1040, line 7, you would enter $23,501 ($5,000. Irs 2010 tax forms 55 + $18,500. Irs 2010 tax forms 73 = $23,501. Irs 2010 tax forms 28), not $23,502 ($5,001 + $18,501). Irs 2010 tax forms Equal amounts. Irs 2010 tax forms   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Irs 2010 tax forms Example. Irs 2010 tax forms Line 1 is $500. Irs 2010 tax forms Line 3 is $500. Irs 2010 tax forms Line 5 asks you to enter the smaller of line 1 or 3. Irs 2010 tax forms Enter $500 on line 5. Irs 2010 tax forms Negative amounts. Irs 2010 tax forms   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Irs 2010 tax forms To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Irs 2010 tax forms Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Irs 2010 tax forms You may be able to file a paperless return using IRS e-file. Irs 2010 tax forms There's nothing to attach or mail, not even your Forms W-2. Irs 2010 tax forms See Does My Return Have To Be on Paper, earlier. Irs 2010 tax forms Form W-2. Irs 2010 tax forms   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Irs 2010 tax forms You should have a Form W-2 from each employer. Irs 2010 tax forms If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Irs 2010 tax forms Attach it to the front page of your paper return, not to any attachments. Irs 2010 tax forms For more information, see Form W-2 in chapter 4. Irs 2010 tax forms   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs 2010 tax forms , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Irs 2010 tax forms Form 1040EZ. Irs 2010 tax forms   There are no additional schedules to file with Form 1040EZ. Irs 2010 tax forms Form 1040A. Irs 2010 tax forms   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs 2010 tax forms Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs 2010 tax forms Do not attach items unless required to do so. Irs 2010 tax forms Form 1040. Irs 2010 tax forms   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs 2010 tax forms Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs 2010 tax forms Do not attach items unless required to do so. Irs 2010 tax forms Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Irs 2010 tax forms If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th