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Irs Form 1040x 2013

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Irs Form 1040x 2013

Irs form 1040x 2013 21. Irs form 1040x 2013   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Irs form 1040x 2013 How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Irs form 1040x 2013  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Irs form 1040x 2013 5% if either you or your spouse is age 65 or older). Irs form 1040x 2013 Standard mileage rate. Irs form 1040x 2013  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Irs form 1040x 2013 See Transportation under What Medical Expenses Are Includible. Irs form 1040x 2013 Introduction This chapter will help you determine the following. Irs form 1040x 2013 What medical expenses are. Irs form 1040x 2013 What expenses you can include this year. Irs form 1040x 2013 How much of the expenses you can deduct. Irs form 1040x 2013 Whose medical expenses you can include. Irs form 1040x 2013 What medical expenses are includible. Irs form 1040x 2013 How to treat reimbursements. Irs form 1040x 2013 How to report the deduction on your tax return. Irs form 1040x 2013 How to report impairment-related work expenses. Irs form 1040x 2013 How to report health insurance costs if you are self-employed. Irs form 1040x 2013 Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Irs form 1040x 2013 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Irs form 1040x 2013 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Irs form 1040x 2013 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Irs form 1040x 2013 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Irs form 1040x 2013 Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Irs form 1040x 2013 Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Irs form 1040x 2013 What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Irs form 1040x 2013 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Irs form 1040x 2013 If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Irs form 1040x 2013 If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Irs form 1040x 2013 Separate returns. Irs form 1040x 2013   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Irs form 1040x 2013 Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Irs form 1040x 2013 Community property states. Irs form 1040x 2013   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Irs form 1040x 2013 Each of you should include half the expenses. Irs form 1040x 2013 If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Irs form 1040x 2013 If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Irs form 1040x 2013 How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Irs form 1040x 2013 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Irs form 1040x 2013 Example. Irs form 1040x 2013 You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Irs form 1040x 2013 You paid medical expenses of $2,500. Irs form 1040x 2013 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Irs form 1040x 2013 Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Irs form 1040x 2013 There are different rules for decedents and for individuals who are the subject of multiple support agreements. Irs form 1040x 2013 See Support claimed under a multiple support agreement , later. Irs form 1040x 2013 Yourself You can include medical expenses you paid for yourself. Irs form 1040x 2013 Spouse You can include medical expenses you paid for your spouse. Irs form 1040x 2013 To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Irs form 1040x 2013 Example 1. Irs form 1040x 2013 Mary received medical treatment before she married Bill. Irs form 1040x 2013 Bill paid for the treatment after they married. Irs form 1040x 2013 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Irs form 1040x 2013 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Irs form 1040x 2013 Mary would include the amounts she paid during the year in her separate return. Irs form 1040x 2013 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Irs form 1040x 2013 Example 2. Irs form 1040x 2013 This year, John paid medical expenses for his wife Louise, who died last year. Irs form 1040x 2013 John married Belle this year and they file a joint return. Irs form 1040x 2013 Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Irs form 1040x 2013 Dependent You can include medical expenses you paid for your dependent. Irs form 1040x 2013 For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Irs form 1040x 2013 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Irs form 1040x 2013 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Irs form 1040x 2013 S. Irs form 1040x 2013 citizen or national, or a resident of the United States, Canada, or Mexico. Irs form 1040x 2013 If your qualifying child was adopted, see Exception for adopted child , next. Irs form 1040x 2013 You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Irs form 1040x 2013 Exception for adopted child. Irs form 1040x 2013   If you are a U. Irs form 1040x 2013 S. Irs form 1040x 2013 citizen or U. Irs form 1040x 2013 S. Irs form 1040x 2013 national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Irs form 1040x 2013 S. Irs form 1040x 2013 citizen or national or a resident of the United States, Canada, or Mexico. Irs form 1040x 2013 Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Irs form 1040x 2013 Adopted child. Irs form 1040x 2013   A legally adopted child is treated as your own child. Irs form 1040x 2013 This includes a child lawfully placed with you for legal adoption. Irs form 1040x 2013   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Irs form 1040x 2013   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Irs form 1040x 2013   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Irs form 1040x 2013    You may be able to take an adoption credit for other expenses related to an adoption. Irs form 1040x 2013 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Irs form 1040x 2013 Child of divorced or separated parents. Irs form 1040x 2013   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Irs form 1040x 2013 Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Irs form 1040x 2013 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Irs form 1040x 2013 Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Irs form 1040x 2013 But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Irs form 1040x 2013 Support claimed under a multiple support agreement. Irs form 1040x 2013   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Irs form 1040x 2013 A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Irs form 1040x 2013   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Irs form 1040x 2013 However, you can include the entire unreimbursed amount you paid for medical expenses. Irs form 1040x 2013 Example. Irs form 1040x 2013 You and your three brothers each provide one-fourth of your mother's total support. Irs form 1040x 2013 Under a multiple support agreement, you treat your mother as your dependent. Irs form 1040x 2013 You paid all of her medical expenses. Irs form 1040x 2013 Your brothers reimbursed you for three-fourths of these expenses. Irs form 1040x 2013 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Irs form 1040x 2013 Your brothers cannot include any part of the expenses. Irs form 1040x 2013 However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Irs form 1040x 2013 Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Irs form 1040x 2013 This includes expenses for the decedent's spouse and dependents as well as for the decedent. Irs form 1040x 2013 The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Irs form 1040x 2013 The expenses must be paid within the 1-year period beginning with the day after the date of death. Irs form 1040x 2013 If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Irs form 1040x 2013 Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Irs form 1040x 2013 Amended returns and claims for refund are discussed in chapter 1. Irs form 1040x 2013 What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Irs form 1040x 2013 The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Irs form 1040x 2013 What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Irs form 1040x 2013 This table does not include all possible medical expenses. Irs form 1040x 2013 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Irs form 1040x 2013 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Irs form 1040x 2013 Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Irs form 1040x 2013 See Qualified Long-Term Care Insurance Contracts in Publication 502. Irs form 1040x 2013 If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Irs form 1040x 2013 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Irs form 1040x 2013 Note. Irs form 1040x 2013 When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Irs form 1040x 2013 Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Irs form 1040x 2013 Employer-sponsored health insurance plan. Irs form 1040x 2013   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Irs form 1040x 2013 Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Irs form 1040x 2013 Example. Irs form 1040x 2013 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Irs form 1040x 2013 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Irs form 1040x 2013 Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Irs form 1040x 2013 Long-term care services. Irs form 1040x 2013   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Irs form 1040x 2013 This amount will be reported as wages in box 1 of your Form W-2. Irs form 1040x 2013 Health reimbursement arrangement (HRA). Irs form 1040x 2013   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Irs form 1040x 2013 This is because an HRA is funded solely by the employer. Irs form 1040x 2013 Retired public safety officers. Irs form 1040x 2013   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Irs form 1040x 2013 This applies only to distributions that would otherwise be included in income. Irs form 1040x 2013 Medicare A. Irs form 1040x 2013   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Irs form 1040x 2013 The payroll tax paid for Medicare A is not a medical expense. Irs form 1040x 2013   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Irs form 1040x 2013 In this situation you can include the premiums you paid for Medicare A as a medical expense. Irs form 1040x 2013 Medicare B. Irs form 1040x 2013   Medicare B is supplemental medical insurance. Irs form 1040x 2013 Premiums you pay for Medicare B are a medical expense. Irs form 1040x 2013 Check the information you received from the Social Security Administration to find out your premium. Irs form 1040x 2013 Medicare D. Irs form 1040x 2013    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Irs form 1040x 2013 You can include as a medical expense premiums you pay for Medicare D. Irs form 1040x 2013 Prepaid insurance premiums. Irs form 1040x 2013   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Irs form 1040x 2013 Unused sick leave used to pay premiums. Irs form 1040x 2013   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Irs form 1040x 2013 You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Irs form 1040x 2013 You can include this cost of continuing participation in the health plan as a medical expense. Irs form 1040x 2013   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Irs form 1040x 2013 You cannot include this cost of continuing participation in that health plan as a medical expense. Irs form 1040x 2013 Table 21-1. Irs form 1040x 2013 Medical and Dental Expenses Checklist. Irs form 1040x 2013 See Publication 502 for more information about these and other expenses. Irs form 1040x 2013 You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Irs form 1040x 2013 ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Irs form 1040x 2013 ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Irs form 1040x 2013 Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Irs form 1040x 2013 , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Irs form 1040x 2013 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Irs form 1040x 2013 See Nursing home , later. Irs form 1040x 2013 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Irs form 1040x 2013 You can include the cost of such lodging while away from home if all of the following requirements are met. Irs form 1040x 2013 The lodging is primarily for and essential to medical care. Irs form 1040x 2013 The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Irs form 1040x 2013 The lodging is not lavish or extravagant under the circumstances. Irs form 1040x 2013 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Irs form 1040x 2013 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Irs form 1040x 2013 You can include lodging for a person traveling with the person receiving the medical care. Irs form 1040x 2013 For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Irs form 1040x 2013 Meals are not included. Irs form 1040x 2013 Nursing home. Irs form 1040x 2013   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Irs form 1040x 2013 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Irs form 1040x 2013   Do not include the cost of meals and lodging if the reason for being in the home is personal. Irs form 1040x 2013 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Irs form 1040x 2013 Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Irs form 1040x 2013 You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Irs form 1040x 2013 Car expenses. Irs form 1040x 2013   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Irs form 1040x 2013 You cannot include depreciation, insurance, general repair, or maintenance expenses. Irs form 1040x 2013   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Irs form 1040x 2013    You can also include parking fees and tolls. Irs form 1040x 2013 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Irs form 1040x 2013 Example. Irs form 1040x 2013 In 2013, Bill Jones drove 2,800 miles for medical reasons. Irs form 1040x 2013 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Irs form 1040x 2013 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Irs form 1040x 2013 He figures the actual expenses first. Irs form 1040x 2013 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Irs form 1040x 2013 He then figures the standard mileage amount. Irs form 1040x 2013 He multiplies 2,800 miles by 24 cents a mile for a total of $672. Irs form 1040x 2013 He then adds the $100 tolls and parking for a total of $772. Irs form 1040x 2013 Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Irs form 1040x 2013 Transportation expenses you cannot include. Irs form 1040x 2013   You cannot include in medical expenses the cost of transportation in the following situations. Irs form 1040x 2013 Going to and from work, even if your condition requires an unusual means of transportation. Irs form 1040x 2013 Travel for purely personal reasons to another city for an operation or other medical care. Irs form 1040x 2013 Travel that is merely for the general improvement of one's health. Irs form 1040x 2013 The costs of operating a specially equipped car for other than medical reasons. Irs form 1040x 2013 Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Irs form 1040x 2013 (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Irs form 1040x 2013 ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Irs form 1040x 2013 How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Irs form 1040x 2013 Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Irs form 1040x 2013 This includes payments from Medicare. Irs form 1040x 2013 Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Irs form 1040x 2013 Example. Irs form 1040x 2013 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Irs form 1040x 2013 The insurance you receive for the hospital and doctors' bills is more than their charges. Irs form 1040x 2013 In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Irs form 1040x 2013 Health reimbursement arrangement (HRA). Irs form 1040x 2013   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Irs form 1040x 2013 An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Irs form 1040x 2013 Other reimbursements. Irs form 1040x 2013   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Irs form 1040x 2013 ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Irs form 1040x 2013   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Irs form 1040x 2013 See How Do You Figure and Report the Deduction on Your Tax Return , later. Irs form 1040x 2013   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Irs form 1040x 2013 You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Irs form 1040x 2013 Excess reimbursement. Irs form 1040x 2013   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Irs form 1040x 2013 You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Irs form 1040x 2013 Premiums paid by you. Irs form 1040x 2013   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Irs form 1040x 2013 Generally, you do not include the excess reimbursement in your gross income. Irs form 1040x 2013 Premiums paid by you and your employer. Irs form 1040x 2013   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Irs form 1040x 2013   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Irs form 1040x 2013 Reimbursement in a later year. Irs form 1040x 2013   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Irs form 1040x 2013   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Irs form 1040x 2013 For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Irs form 1040x 2013 Figure 21-A. Irs form 1040x 2013 Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Irs form 1040x 2013 Figure 21-A. Irs form 1040x 2013 Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Irs form 1040x 2013   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Irs form 1040x 2013 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Irs form 1040x 2013 However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Irs form 1040x 2013 Example. Irs form 1040x 2013 For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Irs form 1040x 2013 You cannot deduct the $500 because it is less than 10% of your AGI. Irs form 1040x 2013 If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Irs form 1040x 2013 Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Irs form 1040x 2013 If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Irs form 1040x 2013 See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Irs form 1040x 2013 Future medical expenses. Irs form 1040x 2013   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Irs form 1040x 2013 If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Irs form 1040x 2013 How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Irs form 1040x 2013 What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Irs form 1040x 2013 You cannot claim medical expenses on Form 1040A or Form 1040EZ. Irs form 1040x 2013 If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Irs form 1040x 2013 Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Irs form 1040x 2013 This should be your expenses that were not reimbursed by insurance or any other sources. Irs form 1040x 2013 Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Irs form 1040x 2013 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Irs form 1040x 2013 Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Irs form 1040x 2013 If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Irs form 1040x 2013 You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Irs form 1040x 2013 Impairment-related expenses defined. Irs form 1040x 2013   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Irs form 1040x 2013 Where to report. Irs form 1040x 2013   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Irs form 1040x 2013   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Irs form 1040x 2013 Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Irs form 1040x 2013 Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Irs form 1040x 2013 Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Irs form 1040x 2013 Example. Irs form 1040x 2013 You are blind. Irs form 1040x 2013 You must use a reader to do your work. Irs form 1040x 2013 You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Irs form 1040x 2013 The reader's services are only for your work. Irs form 1040x 2013 You can deduct your expenses for the reader as business expenses. Irs form 1040x 2013 Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Irs form 1040x 2013 For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Irs form 1040x 2013 The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Irs form 1040x 2013 You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Irs form 1040x 2013 You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Irs form 1040x 2013 If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Irs form 1040x 2013 But if any of the following applies, do not use that worksheet. Irs form 1040x 2013 You had more than one source of income subject to self-employment tax. Irs form 1040x 2013 You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irs form 1040x 2013 You are using amounts paid for qualified long-term care insurance to figure the deduction. Irs form 1040x 2013 If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Irs form 1040x 2013 Note. Irs form 1040x 2013 When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Irs form 1040x 2013 If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Irs form 1040x 2013 Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Irs form 1040x 2013 Where to report. Irs form 1040x 2013    You take this deduction on Form 1040. Irs form 1040x 2013 If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Irs form 1040x 2013 5% if either you or your spouse was age 65 or older). Irs form 1040x 2013 See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Irs form 1040x 2013 Prev  Up  Next   Home   More Online Publications
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The Irs Form 1040x 2013

Irs form 1040x 2013 18. Irs form 1040x 2013   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. Irs form 1040x 2013 Documento (instrumento) de divorcio o separación judicial. Irs form 1040x 2013 Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Irs form 1040x 2013 Impuestos y seguro. Irs form 1040x 2013 Otros pagos a terceros. Irs form 1040x 2013 Documentos Firmados Después de 1984Pagos a terceros. Irs form 1040x 2013 Excepción. Irs form 1040x 2013 Pagos sustitutivos. Irs form 1040x 2013 Específicamente designado como pensión para hijos menores. Irs form 1040x 2013 Contingencia relacionada con su hijo. Irs form 1040x 2013 Pago claramente asociado con una contingencia. Irs form 1040x 2013 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. Irs form 1040x 2013 Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. Irs form 1040x 2013 Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. Irs form 1040x 2013 Cómo deducir la pensión para el cónyuge divorciado que pagó. Irs form 1040x 2013 Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. Irs form 1040x 2013 Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. Irs form 1040x 2013 “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. Irs form 1040x 2013 La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. Irs form 1040x 2013 No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. Irs form 1040x 2013 La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. Irs form 1040x 2013 Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. Irs form 1040x 2013 Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. Irs form 1040x 2013 Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. Irs form 1040x 2013 Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. Irs form 1040x 2013 Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Irs form 1040x 2013 Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. Irs form 1040x 2013 Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. Irs form 1040x 2013 Definiciones. Irs form 1040x 2013   Las siguientes son definiciones aplicables a lo largo de este capítulo. Irs form 1040x 2013 Cónyuge o ex cónyuge. Irs form 1040x 2013   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. Irs form 1040x 2013 Documento (instrumento) de divorcio o separación judicial. Irs form 1040x 2013   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. Irs form 1040x 2013 Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). Irs form 1040x 2013 Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Irs form 1040x 2013 Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. Irs form 1040x 2013 Pagos que no son pensión para el cónyuge divorciado. Irs form 1040x 2013   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. Irs form 1040x 2013 La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. Irs form 1040x 2013 Pagos a terceros. Irs form 1040x 2013   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. Irs form 1040x 2013 Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. Irs form 1040x 2013 ), impuestos, matrícula escolar, etcétera. Irs form 1040x 2013 A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. Irs form 1040x 2013 Primas de un seguro de vida. Irs form 1040x 2013   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. Irs form 1040x 2013 Pagos por una vivienda comprada conjuntamente. Irs form 1040x 2013   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. Irs form 1040x 2013 Pagos hipotecarios. Irs form 1040x 2013   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. Irs form 1040x 2013 Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. Irs form 1040x 2013 Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. Irs form 1040x 2013 Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. Irs form 1040x 2013 Impuestos y seguro. Irs form 1040x 2013   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. Irs form 1040x 2013 Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. Irs form 1040x 2013 Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. Irs form 1040x 2013    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. Irs form 1040x 2013 Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. Irs form 1040x 2013 Otros pagos a terceros. Irs form 1040x 2013   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. Irs form 1040x 2013 Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. Irs form 1040x 2013 Excepción para documentos firmados antes de 1985. Irs form 1040x 2013   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. Irs form 1040x 2013 Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. Irs form 1040x 2013   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. Irs form 1040x 2013 irs. Irs form 1040x 2013 gov/pub504. Irs form 1040x 2013 Ejemplo 1. Irs form 1040x 2013 En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. Irs form 1040x 2013 En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. Irs form 1040x 2013 El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. Irs form 1040x 2013 El documento de divorcio se trata como si hubiese sido firmado antes de 1985. Irs form 1040x 2013 Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Irs form 1040x 2013 Ejemplo 2. Irs form 1040x 2013 Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. Irs form 1040x 2013 En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. Irs form 1040x 2013 Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Irs form 1040x 2013 Requisitos de la pensión para el cónyuge divorciado. Irs form 1040x 2013   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. Irs form 1040x 2013 El documento no indica que el pago no es pensión para el cónyuge divorciado. Irs form 1040x 2013 Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. Irs form 1040x 2013 No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. Irs form 1040x 2013 El pago no se considera pensión para hijos menores. Irs form 1040x 2013 Cada uno de estos requisitos se trata a continuación. Irs form 1040x 2013 Requisito de pagos en efectivo. Irs form 1040x 2013   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. Irs form 1040x 2013 Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). Irs form 1040x 2013 La firma de una escritura de deuda por parte del pagador. Irs form 1040x 2013 Uso de los bienes del pagador. Irs form 1040x 2013 Pagos a terceros. Irs form 1040x 2013   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. Irs form 1040x 2013 Vea Pagos a terceros bajo Reglas Generales, anteriormente. Irs form 1040x 2013   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. Irs form 1040x 2013 La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. Irs form 1040x 2013 Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. Irs form 1040x 2013 Pagos no designados como pensión para el cónyuge divorciado. Irs form 1040x 2013   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. Irs form 1040x 2013 Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. Irs form 1040x 2013 Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). Irs form 1040x 2013 Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. Irs form 1040x 2013   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. Irs form 1040x 2013 La copia debe ser adjuntada cada año en el que la designación corresponda. Irs form 1040x 2013 Los cónyuges no pueden vivir en la misma vivienda. Irs form 1040x 2013    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. Irs form 1040x 2013 Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. Irs form 1040x 2013   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. Irs form 1040x 2013 Excepción. Irs form 1040x 2013   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. Irs form 1040x 2013 Tabla 18-1. Irs form 1040x 2013 Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. Irs form 1040x 2013 Los pagos no son requeridos por un documento de divorcio o de separación judicial. Irs form 1040x 2013 El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. Irs form 1040x 2013 El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. Irs form 1040x 2013 Los pagos son en efectivo (incluyendo cheques o giros). Irs form 1040x 2013 El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. Irs form 1040x 2013 El documento no indica que el pago no es pensión para el cónyuge divorciado. Irs form 1040x 2013 El documento indica que el pago no es pensión para el cónyuge divorciado. Irs form 1040x 2013 Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. Irs form 1040x 2013 Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. Irs form 1040x 2013 Los pagos no son requeridos después de la muerte del cónyuge beneficiario. Irs form 1040x 2013 Los pagos son requeridos después de la muerte del cónyuge beneficiario. Irs form 1040x 2013 El pago no se considera pensión para hijos menores. Irs form 1040x 2013 El pago se considera pensión para hijos menores. Irs form 1040x 2013 Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. Irs form 1040x 2013 Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. Irs form 1040x 2013 Obligación de pagos después de la muerte del cónyuge beneficiario. Irs form 1040x 2013   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. Irs form 1040x 2013 Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. Irs form 1040x 2013   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. Irs form 1040x 2013 Ejemplo. Irs form 1040x 2013 Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. Irs form 1040x 2013 En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. Irs form 1040x 2013 También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. Irs form 1040x 2013 La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. Irs form 1040x 2013 Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. Irs form 1040x 2013 Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. Irs form 1040x 2013 Pagos sustitutivos. Irs form 1040x 2013   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. Irs form 1040x 2013 Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. Irs form 1040x 2013 Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. Irs form 1040x 2013 Ejemplo 1. Irs form 1040x 2013 Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. Irs form 1040x 2013 Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. Irs form 1040x 2013 Su ex cónyuge tiene la custodia de sus hijos menores de edad. Irs form 1040x 2013 El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. Irs form 1040x 2013 Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. Irs form 1040x 2013 Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. Irs form 1040x 2013 De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. Irs form 1040x 2013 Ejemplo 2. Irs form 1040x 2013 Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. Irs form 1040x 2013 Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. Irs form 1040x 2013 El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. Irs form 1040x 2013 Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). Irs form 1040x 2013 Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. Irs form 1040x 2013 Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. Irs form 1040x 2013 El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. Irs form 1040x 2013 Pensión para hijos menores. Irs form 1040x 2013   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. Irs form 1040x 2013 La cantidad o parte designada podría variar con el tiempo. Irs form 1040x 2013 Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. Irs form 1040x 2013 Específicamente designado como pensión para hijos menores. Irs form 1040x 2013   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. Irs form 1040x 2013 Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. Irs form 1040x 2013 Contingencia relacionada con su hijo. Irs form 1040x 2013   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. Irs form 1040x 2013 No importa si es seguro o probable que el suceso vaya a ocurrir. Irs form 1040x 2013 Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. Irs form 1040x 2013 Pago claramente asociado con una contingencia. Irs form 1040x 2013   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. Irs form 1040x 2013 Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. Irs form 1040x 2013 Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. Irs form 1040x 2013 En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. Irs form 1040x 2013   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. Irs form 1040x 2013 Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. Irs form 1040x 2013 Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. Irs form 1040x 2013 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. Irs form 1040x 2013 Tiene que presentar el Formulario 1040. Irs form 1040x 2013 No puede usar el Formulario 1040A ni el Formulario 1040EZ. Irs form 1040x 2013 Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. Irs form 1040x 2013 En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. Irs form 1040x 2013 Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. Irs form 1040x 2013 Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. Irs form 1040x 2013 Anote el total de sus pagos en la línea 31a. Irs form 1040x 2013 Tiene que proveer el SSN o ITIN de su cónyuge. Irs form 1040x 2013 Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. Irs form 1040x 2013 Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. Irs form 1040x 2013 Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. Irs form 1040x 2013 No puede usar el Formulario 1040A ni el Formulario 1040EZ. Irs form 1040x 2013 Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. Irs form 1040x 2013 Si no lo hace, podría tener que pagar una multa de $50. Irs form 1040x 2013 Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. Irs form 1040x 2013 Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. Irs form 1040x 2013 Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. Irs form 1040x 2013 El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. Irs form 1040x 2013 No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. Irs form 1040x 2013 El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. Irs form 1040x 2013 Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. Irs form 1040x 2013 Cuándo aplicar la regla de recuperación. Irs form 1040x 2013   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. Irs form 1040x 2013   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. Irs form 1040x 2013 Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. Irs form 1040x 2013 Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. Irs form 1040x 2013 Cómo calcular la recuperación. Irs form 1040x 2013   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. Irs form 1040x 2013 Cómo incluir la recuperación en los ingresos. Irs form 1040x 2013   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). Irs form 1040x 2013 Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). Irs form 1040x 2013 En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Irs form 1040x 2013 Cómo deducir la recuperación. Irs form 1040x 2013   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). Irs form 1040x 2013 Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). Irs form 1040x 2013 En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. 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