Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Senior Income Tax

Irs File 2011 TaxesLate File TaxesFree Online State And Federal Tax FilingTax Forms 1040xH&r Block Tax Return1041 Ez FormPa Direct FileFree Federal And State Tax Filing 2012Form 1040ezHow To Amend My 2012 Tax ReturnIrs Gov Freefile2012 Form 1040aDo I Have To File A State Tax ReturnTaxact 2011 Returning UserFederal Income Tax Forms 2012Military Tax DeductionForm 1040x 2012 IrsH & R Block Free Tax FilingVita Tax Locations 2012Filing Amended Tax ReturnTax Act 2012 LoginEfile Tax Return For FreeState Tax Forms InstructionsHow To File A 1040x AmendmentAmended Tax FormHow To File Only State Taxes For FreeFreetaxusa2010Filing State Income Tax For FreeForm 1040ez More:label_form_201040ez More:taxesMilitary ComFile State Return FreeFle 2012 Taxes Late Online Tax FilingFile State Tax Return For Free1040x 2011 FormH&r Block FreeForm 1040a Instructions 20121040ez Forms 2012Tax Forms For College StudentsFile Taxes For FreeFree Taxes

Senior Income Tax

Senior income tax 26. Senior income tax   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Senior income tax Cargos de estacionamiento. Senior income tax Publicidad en el automóvil. Senior income tax Uso compartido de automóviles. Senior income tax Transporte de herramientas o instrumentos. Senior income tax Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Senior income tax Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Senior income tax Empleados estatutarios. Senior income tax Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. Senior income tax  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. Senior income tax Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. Senior income tax Límites de depreciación de automóviles, camiones y camionetas. Senior income tax  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). Senior income tax Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). Senior income tax Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. Senior income tax Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. Senior income tax Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. Senior income tax Un gasto necesario es aquél que es útil e indicado para su negocio. Senior income tax Un gasto no tiene que ser obligatorio para considerarse necesario. Senior income tax Este capítulo explica: Qué gastos se pueden deducir. Senior income tax Cómo se declaran los gastos en la declaración de impuestos. Senior income tax Qué documentación necesita para demostrar sus gastos. Senior income tax Cómo tratar los reembolsos de gastos que reciba. Senior income tax Quién no necesita usar este capítulo. Senior income tax   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. Senior income tax Recibió un reembolso total de sus gastos. Senior income tax Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. Senior income tax No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. Senior income tax Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. Senior income tax Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. Senior income tax    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. Senior income tax Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. Senior income tax Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. Senior income tax Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. Senior income tax Definición de gastos de viaje. Senior income tax   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. Senior income tax   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. Senior income tax Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. Senior income tax Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. Senior income tax No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. Senior income tax Ejemplo 1. Senior income tax Usted es conductor de trenes. Senior income tax Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. Senior income tax Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. Senior income tax En este caso, se considera que usted ha estado lejos de su domicilio. Senior income tax Ejemplo 2. Senior income tax Usted es camionero. Senior income tax Sale de su terminal y regresa más tarde el mismo día. Senior income tax En el punto de destino, tiene una hora libre para comer. Senior income tax Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. Senior income tax Miembros de las Fuerzas Armadas. Senior income tax   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. Senior income tax No puede deducir sus gastos por comida y alojamiento. Senior income tax No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. Senior income tax Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Senior income tax    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. Senior income tax Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. Senior income tax Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. Senior income tax Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. Senior income tax Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. Senior income tax Vea Lugar principal de negocios o trabajo , más adelante. Senior income tax Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. Senior income tax Vea Ningún lugar principal de negocios o trabajo , más adelante. Senior income tax Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. Senior income tax Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. Senior income tax Lugar principal de negocios o trabajo. Senior income tax   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. Senior income tax El tiempo total que suele trabajar en cada lugar. Senior income tax El nivel de su actividad comercial en cada lugar. Senior income tax Si el ingreso procedente de sus actividades en cada lugar es considerable o no. Senior income tax Ejemplo. Senior income tax Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. Senior income tax Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. Senior income tax Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. Senior income tax Ningún lugar principal de negocios o trabajo. Senior income tax   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. Senior income tax Su domicilio tributario puede ser el hogar donde vive normalmente. Senior income tax Condiciones usadas para determinar el domicilio tributario. Senior income tax   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. Senior income tax Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. Senior income tax Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. Senior income tax No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. Senior income tax   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. Senior income tax Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. Senior income tax Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. Senior income tax Ejemplo. Senior income tax Usted es soltero y vive en un apartamento que alquila en Boston. Senior income tax Trabaja para su empleador en Boston desde hace varios años. Senior income tax Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. Senior income tax Usted no espera regresar a Boston después de terminar el programa de capacitación. Senior income tax Durante la capacitación, usted no trabaja en Boston. Senior income tax En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. Senior income tax Mantiene su apartamento en Boston y regresa al mismo a menudo. Senior income tax Usa su apartamento para llevar a cabo sus asuntos personales. Senior income tax Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. Senior income tax Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. Senior income tax Usted no cumple la condición (1) porque no trabajó en Boston. Senior income tax Sí cumple la condición (2) porque tuvo gastos de vida duplicados. Senior income tax También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. Senior income tax Por lo tanto, usted tiene un domicilio tributario en Boston. Senior income tax Domicilio tributario distinto al hogar familiar. Senior income tax   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. Senior income tax Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. Senior income tax Vea el Ejemplo 1 , más adelante. Senior income tax   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. Senior income tax Vea el Ejemplo 2 , más adelante. Senior income tax Ejemplo 1. Senior income tax Usted es camionero y vive con su familia en Tucson. Senior income tax Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. Senior income tax Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. Senior income tax No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. Senior income tax Ejemplo 2. Senior income tax Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. Senior income tax El resto del año trabaja para el mismo empleador en Baltimore. Senior income tax En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. Senior income tax Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. Senior income tax Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. Senior income tax No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. Senior income tax No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. Senior income tax Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. Senior income tax Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. Senior income tax Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. Senior income tax Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. Senior income tax Asignación temporal versus asignación por un tiempo indeterminado. Senior income tax   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. Senior income tax Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. Senior income tax Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. Senior income tax Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. Senior income tax   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. Senior income tax Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. Senior income tax   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. Senior income tax Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. Senior income tax Vea la Publicación 521, en inglés, para más información. Senior income tax Excepción para investigaciones o enjuiciamientos penales federales. Senior income tax   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. Senior income tax Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. Senior income tax   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. Senior income tax Cómo determinar si su asignación es temporal o de duración indeterminada. Senior income tax   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. Senior income tax Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. Senior income tax Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. Senior income tax Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. Senior income tax Regreso a casa en días libres. Senior income tax   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. Senior income tax No puede deducir el costo de sus comidas y alojamiento allí. Senior income tax Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. Senior income tax Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. Senior income tax   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. Senior income tax Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. Senior income tax Período condicional de trabajo. Senior income tax   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. Senior income tax No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. Senior income tax ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. Senior income tax Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. Senior income tax El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. Senior income tax La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. Senior income tax Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. Senior income tax Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. Senior income tax Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. Senior income tax Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. Senior income tax Separación de costos. Senior income tax   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. Senior income tax Tiene que tener una buena razón para designar los gastos de esta manera. Senior income tax Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. Senior income tax Gastos de viaje para otra persona. Senior income tax   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. Senior income tax Empleado. Senior income tax   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. Senior income tax Asociado comercial. Senior income tax   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. Senior income tax Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. Senior income tax Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. Senior income tax Propósito comercial de buena fe (bona fide). Senior income tax   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. Senior income tax Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. Senior income tax Ejemplo. Senior income tax Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. Senior income tax Linda no es la empleada de Geraldo. Senior income tax De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. Senior income tax El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. Senior income tax Los gastos de Linda no son deducibles. Senior income tax Geraldo paga $199 al día por una habitación doble. Senior income tax El precio diario de una habitación individual es $149. Senior income tax Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. Senior income tax Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. Senior income tax Tabla 26-1. Senior income tax Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. Senior income tax SI tiene gastos por. Senior income tax . Senior income tax . Senior income tax ENTONCES usted puede deducir el costo de. Senior income tax . Senior income tax . Senior income tax transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. Senior income tax Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. Senior income tax Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. Senior income tax taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. Senior income tax equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. Senior income tax automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. Senior income tax Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. Senior income tax Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. Senior income tax alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. Senior income tax Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. Senior income tax Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. Senior income tax limpieza limpieza en seco y lavado de ropa. Senior income tax teléfono llamadas de negocios durante su viaje de negocios. Senior income tax Esto incluye comunicación de negocios por fax u otros medios de comunicación. Senior income tax propinas propinas que pague por algún gasto de esta tabla. Senior income tax otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. Senior income tax Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. Senior income tax Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. Senior income tax Si la comida es entretenimiento relacionado con los negocios. Senior income tax El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. Senior income tax La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. Senior income tax Gastos exagerados y extravagantes. Senior income tax   No puede deducir gastos de comida que sean exagerados o extravagantes. Senior income tax Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. Senior income tax Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. Senior income tax Límite del 50% en comidas. Senior income tax   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. Senior income tax La asignación estándar para comidas. Senior income tax Estos dos métodos se explican a continuación. Senior income tax Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. Senior income tax   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. Senior income tax Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. Senior income tax El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . Senior income tax Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . Senior income tax Costo real. Senior income tax   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. Senior income tax Si utiliza este método, tendrá que mantener documentación del costo real. Senior income tax Asignación estándar para comidas. Senior income tax   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. Senior income tax Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. Senior income tax Esta cantidad fija varía según dónde y cuándo usted viaje. Senior income tax En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . Senior income tax Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. Senior income tax Vea Mantenimiento de Documentación , más adelante. Senior income tax Gastos imprevistos. Senior income tax   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. Senior income tax Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. Senior income tax Método únicamente para gastos imprevistos. Senior income tax   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. Senior income tax La cantidad de la deducción es $5 al día. Senior income tax Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. Senior income tax No puede utilizar este método para los días en que utilice la asignación estándar para comidas. Senior income tax    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. Senior income tax gsa. Senior income tax gov. Senior income tax Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. Senior income tax Es posible que corresponda el límite del 50%. Senior income tax   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. Senior income tax Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. Senior income tax El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . Senior income tax Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . Senior income tax No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. Senior income tax La deducción permisible por gastos de alojamiento es el costo real. Senior income tax Quién puede usar la asignación estándar para comidas. Senior income tax   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. Senior income tax Uso de la asignación estándar para comidas en el caso de otros viajes. Senior income tax    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. Senior income tax Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. Senior income tax No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. Senior income tax Cantidad de asignación estándar para comidas. Senior income tax   La asignación estándar para comidas es la tarifa federal M&IE. Senior income tax Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. Senior income tax   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. Senior income tax    También puede encontrar esta información (organizada según los estados) en Internet en www. Senior income tax gsa. Senior income tax gov. Senior income tax Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. Senior income tax No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. Senior income tax Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. Senior income tax   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. Senior income tax No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. Senior income tax Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Senior income tax    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. Senior income tax El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. Senior income tax El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. Senior income tax    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. Senior income tax defensetravel. Senior income tax dod. Senior income tax mil/site/perdiemCalc. Senior income tax cfm. Senior income tax Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. Senior income tax state. Senior income tax gov/travel/. Senior income tax Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. Senior income tax Tarifa especial para trabajadores de transporte. Senior income tax   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. Senior income tax Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. Senior income tax Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). Senior income tax   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. Senior income tax Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. Senior income tax Asignación de viajes para los días de salida y regreso. Senior income tax   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). Senior income tax Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. Senior income tax Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. Senior income tax Ejemplo. Senior income tax Juana trabaja en New Orleans donde organiza conferencias. Senior income tax En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. Senior income tax Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. Senior income tax Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. Senior income tax El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. Senior income tax Bajo el Método 1, Juana puede declarar 2. Senior income tax 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. Senior income tax Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. Senior income tax Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. Senior income tax Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. Senior income tax Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. Senior income tax El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. Senior income tax Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. Senior income tax Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. Senior income tax Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. Senior income tax Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. Senior income tax Ejemplo. Senior income tax Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. Senior income tax En el camino de regreso, se hospeda en casa de sus padres en Mobile. Senior income tax Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. Senior income tax Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. Senior income tax Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. Senior income tax La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. Senior income tax Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. Senior income tax No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. Senior income tax Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. Senior income tax La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. Senior income tax Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. Senior income tax Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. Senior income tax Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. Senior income tax La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. Senior income tax Transporte público. Senior income tax   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. Senior income tax Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . Senior income tax Ejemplo. Senior income tax Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. Senior income tax Regresa a Nueva York sin hacer escala. Senior income tax El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. Senior income tax Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. Senior income tax Automóvil privado. Senior income tax   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. Senior income tax Ejemplo. Senior income tax Usted viaja en automóvil de Denver a la Ciudad de México y regresa. Senior income tax El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. Senior income tax Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. Senior income tax Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. Senior income tax Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. Senior income tax La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. Senior income tax Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. Senior income tax Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. Senior income tax Viajes totalmente para propósitos de negocios. Senior income tax   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. Senior income tax Viajes que se consideran totalmente para propósitos de negocios. Senior income tax   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. Senior income tax Excepción 1 − Ningún control sustancial. Senior income tax   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. Senior income tax El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. Senior income tax   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. Senior income tax    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . Senior income tax   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. Senior income tax    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. Senior income tax Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. Senior income tax   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. Senior income tax Una semana significa siete días seguidos. Senior income tax Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. Senior income tax Excepción 3 − Menos del 25% del tiempo en actividades personales. Senior income tax   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. Senior income tax Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. Senior income tax Excepción 4 − Las vacaciones no son una razón principal. Senior income tax   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. Senior income tax Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. Senior income tax Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. Senior income tax Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. Senior income tax Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. Senior income tax No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. Senior income tax En esos casos, puede deducir el total del costo de ida y vuelta a su destino. Senior income tax Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. Senior income tax Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. Senior income tax Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. Senior income tax No puede deducir los gastos de viaje de su familia. Senior income tax Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. Senior income tax Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. Senior income tax Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. Senior income tax Programa de la convención. Senior income tax   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. Senior income tax Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. Senior income tax No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. Senior income tax Convenciones que tengan lugar fuera de América del Norte. Senior income tax    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. Senior income tax Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. Senior income tax Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. Senior income tax El requisito de asociación. Senior income tax Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. Senior income tax La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. Senior income tax Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. Senior income tax Este límite se explica más adelante. Senior income tax Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. Senior income tax (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. Senior income tax Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. Senior income tax ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. Senior income tax La Figura 26-A resume las reglas generales explicadas en esta sección. Senior income tax El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. Senior income tax Gastos incluidos. Senior income tax   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. Senior income tax No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. Senior income tax Aplicación del límite del 50%. Senior income tax   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. Senior income tax   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. Senior income tax Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. Senior income tax Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. Senior income tax Cuándo aplicar el límite del 50%. Senior income tax   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. Senior income tax Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. Senior income tax Ejemplo 1. Senior income tax Usted gasta $200 en una comida relacionada con los negocios. Senior income tax Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. Senior income tax La deducción no puede ser más de $45 (0. Senior income tax 50 x $90). Senior income tax Ejemplo 2. Senior income tax Usted compra dos boletos para un concierto y se los regala a un cliente. Senior income tax Compró los boletos por medio de un vendedor. Senior income tax Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). Senior income tax La deducción no puede ser más de $80 (0. Senior income tax 50 x $160). Senior income tax Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. Senior income tax La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. Senior income tax El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. Senior income tax Gastos reembolsados al empleado. Senior income tax   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. Senior income tax Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . Senior income tax Personas sujetas a límites sobre “horas de servicio”. Senior income tax   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. Senior income tax El porcentaje es el 80%. Senior income tax   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. Senior income tax Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. Senior income tax Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. Senior income tax Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. Senior income tax Otras excepciones. Senior income tax   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. Senior income tax Éstas se explican en la Publicación 463, en inglés. Senior income tax Figura 26-A. Senior income tax ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. Senior income tax Vea Excepciones al límite del 50% . Senior income tax Please click here for the text description of the image. Senior income tax Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. Senior income tax Entretenimiento. Senior income tax    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. Senior income tax Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. Senior income tax Comidas como forma de entretenimiento. Senior income tax   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. Senior income tax Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. Senior income tax Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. Senior income tax No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. Senior income tax Separación de costos. Senior income tax   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. Senior income tax Tiene que tener una razón justificable por hacer esta repartición. Senior income tax Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. Senior income tax Si se turnan para pagar comidas o entretenimiento. Senior income tax   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. Senior income tax Gastos exagerados o extravagantes. Senior income tax   No puede deducir gastos de comida que sean exagerados o extravagantes. Senior income tax Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. Senior income tax Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. Senior income tax Reuniones de asociaciones comerciales. Senior income tax    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. Senior income tax Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. Senior income tax Entradas a eventos. Senior income tax   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. Senior income tax Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. Senior income tax ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. Senior income tax Cuotas de clubes y afiliaciones. Senior income tax   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. Senior income tax Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. Senior income tax   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. Senior income tax No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. Senior income tax Establecimientos de entretenimiento. Senior income tax   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. Senior income tax Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. Senior income tax   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. Senior income tax Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. Senior income tax Gastos de bolsillo. Senior income tax   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. Senior income tax Éstos no son gastos por el uso de un establecimiento de entretenimiento. Senior income tax No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. Senior income tax Además, están sujetos al Límite del 50% explicado anteriormente. Senior income tax Información adicional. Senior income tax   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. Senior income tax Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. Senior income tax Esta sección explica los límites y reglas para deducir el costo de regalos. Senior income tax Límite de los $25. Senior income tax   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. Senior income tax Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. Senior income tax   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. Senior income tax Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. Senior income tax   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. Senior income tax No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. Senior income tax Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. Senior income tax Costos imprevistos. Senior income tax   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. Senior income tax   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. Senior income tax Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. Senior income tax Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. Senior income tax Excepciones. Senior income tax   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. Senior income tax Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. Senior income tax Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. Senior income tax Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. Senior income tax Regalo o entretenimiento. Senior income tax   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. Senior income tax Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. Senior income tax    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. Senior income tax    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. Senior income tax Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. Senior income tax Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . Senior income tax Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. Senior income tax , y el costo de manejar y mantener en buen estado su automóvil. Senior income tax Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. Senior income tax (Domicilio tributario se define anteriormente bajo Gastos de Viaje . Senior income tax ) Visitar a clientes. Senior income tax Ir a una reunión de negocios lejos de su lugar de trabajo habitual. Senior income tax Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. Senior income tax Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. Senior income tax Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. Senior income tax Esos gastos son gastos de viaje, los cuales se explican anteriormente. Senior income tax Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. Senior income tax Vea Gastos de Automóvil , más adelante. Senior income tax Ilustración de gastos de transporte. Senior income tax    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. Senior income tax Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. Senior income tax Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi
Español

Federal Railroad Administration

The Federal Railroad Administration is charged with creating and enforcing rail safety regulations, administering rail funding, and researching rail improvement strategies and technologies.

The Senior Income Tax

Senior income tax Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Senior income tax Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Senior income tax The care must be for one or more qualifying persons who are identified on Form 2441. Senior income tax (See Qualifying Person Test. Senior income tax ) You (and your spouse if filing jointly) must have earned income during the year. Senior income tax (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Senior income tax ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Senior income tax (See Work-Related Expense Test, later. Senior income tax ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Senior income tax If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Senior income tax You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Senior income tax See Payments to Relatives or Dependents under Work-Related Expense Test, later. Senior income tax Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Senior income tax If you are married, you must file a joint return, unless an exception applies to you. Senior income tax See Joint Return Test, later. Senior income tax You must identify the care provider on your tax return. Senior income tax (See Provider Identification Test, later. Senior income tax ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Senior income tax (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Senior income tax See Reduced Dollar Limit under How To Figure the Credit, later. Senior income tax ) These tests are presented in Figure A and are also explained in detail in this publication. Senior income tax Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Senior income tax A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Senior income tax Dependent defined. Senior income tax   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Senior income tax To be your dependent, a person must be your qualifying child (or your qualifying relative). Senior income tax Qualifying child. Senior income tax   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Senior income tax More information. Senior income tax   For more information about who is a dependent or a qualifying child, see Publication 501. Senior income tax Physically or mentally not able to care for oneself. Senior income tax   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Senior income tax Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Senior income tax Person qualifying for part of year. Senior income tax   You determine a person's qualifying status each day. Senior income tax For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Senior income tax Also see Yearly limit under Dollar Limit, later. Senior income tax Birth or death of otherwise qualifying person. Senior income tax   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Senior income tax Taxpayer identification number. Senior income tax   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Senior income tax If the correct information is not shown, the credit may be reduced or disallowed. Senior income tax Individual taxpayer identification number (ITIN) for aliens. Senior income tax   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Senior income tax The ITIN is entered wherever an SSN is requested on a tax return. Senior income tax If the alien does not have an ITIN, he or she must apply for one. Senior income tax See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Senior income tax   An ITIN is for tax use only. Senior income tax It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Senior income tax S. Senior income tax law. Senior income tax Adoption taxpayer identification number (ATIN). Senior income tax   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Senior income tax File Form W-7A, Application for Taxpayer Identification Number for Pending U. Senior income tax S. Senior income tax Adoptions. Senior income tax Child of divorced or separated parents or parents living apart. Senior income tax   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Senior income tax   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Senior income tax If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Senior income tax For details and an exception for a parent who works at night, see Publication 501. Senior income tax   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Senior income tax Please click here for the text description of the image. Senior income tax Figure a. Senior income tax Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Senior income tax Earned income. Senior income tax   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Senior income tax A net loss from self-employment reduces earned income. Senior income tax Earned income also includes strike benefits and any disability pay you report as wages. Senior income tax   Generally, only taxable compensation is included. Senior income tax However, you can elect to include nontaxable combat pay in earned income. Senior income tax If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Senior income tax (In other words, if one of you makes the election, the other one can also make it but does not have to. Senior income tax ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Senior income tax You should figure your credit both ways and make the election if it gives you a greater tax benefit. Senior income tax    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Senior income tax Members of certain religious faiths opposed to social security. Senior income tax   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Senior income tax These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Senior income tax   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Senior income tax For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Senior income tax Form 4361. Senior income tax   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Senior income tax This includes wages, salaries, tips, and other taxable employee compensation. Senior income tax   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Senior income tax Examples include fees for performing marriages and honoraria for delivering speeches. Senior income tax   Any amount you received for work that is not related to your ministerial duties is earned income. Senior income tax Form 4029. Senior income tax   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Senior income tax   However, amounts you received as a self-employed individual do not count as earned income. Senior income tax What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Senior income tax S. Senior income tax trade or business, or Any amount received for work while an inmate in a penal institution. Senior income tax Rule for student-spouse or spouse not able to care for self. Senior income tax   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Senior income tax (Your spouse also must live with you for more than half the year. Senior income tax )   If you are filing a joint return, this rule also applies to you. Senior income tax You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Senior income tax   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Senior income tax   This rule applies to only one spouse for any one month. Senior income tax If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Senior income tax Full-time student. Senior income tax    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Senior income tax You must have been a full-time student for some part of each of 5 calendar months during the year. Senior income tax (The months need not be consecutive. Senior income tax ) School. Senior income tax   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Senior income tax A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Senior income tax Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Senior income tax Expenses are considered work-related only if both of the following are true. Senior income tax They allow you (and your spouse if filing jointly) to work or look for work. Senior income tax They are for a qualifying person's care. Senior income tax Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Senior income tax If you are married, generally both you and your spouse must work or look for work. Senior income tax One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Senior income tax Your work can be for others or in your own business or partnership. Senior income tax It can be either full time or part time. Senior income tax Work also includes actively looking for work. Senior income tax However, if you do not find a job and have no earned income for the year, you cannot take this credit. Senior income tax See Earned Income Test, earlier. Senior income tax An expense is not considered work-related merely because you had it while you were working. Senior income tax The purpose of the expense must be to allow you to work. Senior income tax Whether your expenses allow you to work or look for work depends on the facts. Senior income tax Example 1. Senior income tax The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Senior income tax Example 2. Senior income tax You work during the day. Senior income tax Your spouse works at night and sleeps during the day. Senior income tax You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Senior income tax Your expenses are considered work-related. Senior income tax Volunteer work. Senior income tax   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Senior income tax Work for part of year. Senior income tax   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Senior income tax For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Senior income tax However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Senior income tax Temporary absence from work. Senior income tax   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Senior income tax Instead, you can figure your credit including the expenses you paid for the period of absence. Senior income tax   An absence of 2 weeks or less is a short, temporary absence. Senior income tax An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Senior income tax Example. Senior income tax You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Senior income tax You become ill and miss 4 months of work but receive sick pay. Senior income tax You continue to pay the nanny to care for the children while you are ill. Senior income tax Your absence is not a short, temporary absence, and your expenses are not considered work-related. Senior income tax Part-time work. Senior income tax   If you work part-time, you generally must figure your expenses for each day. Senior income tax However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Senior income tax Any day when you work at least 1 hour is a day of work. Senior income tax Example 1. Senior income tax You work 3 days a week. Senior income tax While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Senior income tax You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Senior income tax Your child attends the center 5 days a week. Senior income tax Your work-related expenses are limited to $150 a week. Senior income tax Example 2. Senior income tax The facts are the same as in Example 1 except the center does not offer a 3-day option. Senior income tax The entire $250 weekly fee may be a work-related expense. Senior income tax Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Senior income tax You do not have to choose the least expensive way of providing the care. Senior income tax The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Senior income tax Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Senior income tax Expenses for household services qualify if part of the services is for the care of qualifying persons. Senior income tax See Household Services, later. Senior income tax Expenses not for care. Senior income tax   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Senior income tax However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Senior income tax Otherwise, see the discussion of Expenses partly work-related, later. Senior income tax   Child support payments are not for care and do not qualify for the credit. Senior income tax Education. Senior income tax   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Senior income tax   Expenses to attend kindergarten or a higher grade are not expenses for care. Senior income tax Do not use these expenses to figure your credit. Senior income tax   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Senior income tax   Summer school and tutoring programs are not for care. Senior income tax Example 1. Senior income tax You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Senior income tax The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Senior income tax You can count the total cost when you figure the credit. Senior income tax Example 2. Senior income tax You place your 10-year-old child in a boarding school so you can work full time. Senior income tax Only the part of the boarding school expense that is for the care of your child is a work-related expense. Senior income tax You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Senior income tax You cannot count any part of the amount you pay the school for your child's education. Senior income tax Care outside your home. Senior income tax   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Senior income tax Dependent care center. Senior income tax   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Senior income tax   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Senior income tax Camp. Senior income tax   The cost of sending your child to an overnight camp is not considered a work-related expense. Senior income tax    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Senior income tax Transportation. Senior income tax   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Senior income tax This includes transportation by bus, subway, taxi, or private car. Senior income tax However, transportation not provided by a care provider is not for the care of a qualifying person. Senior income tax Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Senior income tax Fees and deposits. Senior income tax   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Senior income tax However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Senior income tax Example 1. Senior income tax You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Senior income tax The fee you paid is a work-related expense. Senior income tax Example 2. Senior income tax You placed a deposit with a preschool to reserve a place for your 3-year-old child. Senior income tax You later sent your child to a different preschool and forfeited the deposit. Senior income tax The forfeited deposit is not for care and so is not a work-related expense. Senior income tax Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Senior income tax Definition. Senior income tax   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Senior income tax They include the services of a housekeeper, maid, or cook. Senior income tax However, they do not include the services of a chauffeur, bartender, or gardener. Senior income tax Housekeeper. Senior income tax   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Senior income tax Expenses partly work-related. Senior income tax   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Senior income tax To figure your credit, count only the part that is work-related. Senior income tax However, you do not have to divide the expense if only a small part is for other purposes. Senior income tax Example. Senior income tax You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Senior income tax The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Senior income tax You do not have to divide the expenses. Senior income tax You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Senior income tax Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Senior income tax However, the dollar limit (discussed later) is based on one qualifying person, not two. Senior income tax Meals and lodging provided for housekeeper. Senior income tax   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Senior income tax If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Senior income tax Example. Senior income tax To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Senior income tax You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Senior income tax However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Senior income tax Taxes paid on wages. Senior income tax   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Senior income tax For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Senior income tax Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Senior income tax However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Senior income tax Joint Return Test Generally, married couples must file a joint return to take the credit. Senior income tax However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Senior income tax Legally separated. Senior income tax   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Senior income tax You may be eligible to take the credit on your return using head of household filing status. Senior income tax Married and living apart. Senior income tax   You are not considered married and are eligible to take the credit if all the following apply. Senior income tax You file a return apart from your spouse. Senior income tax Your home is the home of a qualifying person for more than half the year. Senior income tax You pay more than half the cost of keeping up your home for the year. Senior income tax Your spouse does not live in your home for the last 6 months of the year. Senior income tax Costs of keeping up a home. Senior income tax   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Senior income tax   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Senior income tax   They also do not include the purchase, permanent improvement, or replacement of property. Senior income tax For example, you cannot include the cost of replacing a water heater. Senior income tax However, you can include the cost of repairing a water heater. Senior income tax Death of spouse. Senior income tax   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Senior income tax If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Senior income tax Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Senior income tax Use Form 2441, Part I, to show the information. Senior income tax If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Senior income tax Information needed. Senior income tax   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Senior income tax    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Senior income tax If the care provider is an organization, then it is the employer identification number (EIN). Senior income tax   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Senior income tax In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Senior income tax   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Senior income tax Getting the information. Senior income tax    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Senior income tax If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Senior income tax    You should keep this information with your tax records. Senior income tax Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Senior income tax Due diligence. Senior income tax   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Senior income tax However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Senior income tax   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Senior income tax Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Senior income tax Provider refusal. Senior income tax    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Senior income tax Enter “See Attached Statement” in the columns calling for the information you do not have. Senior income tax Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Senior income tax Be sure to write your name and social security number on this statement. Senior income tax The statement will show that you used due diligence in trying to furnish the necessary information. Senior income tax U. Senior income tax S. Senior income tax citizens and resident aliens living abroad. Senior income tax   If you are living abroad, your care provider may not have, and may not be required to get, a U. Senior income tax S. Senior income tax taxpayer identification number (for example, an SSN or an EIN). Senior income tax If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Senior income tax How To Figure the Credit Your credit is a percentage of your work-related expenses. Senior income tax Your expenses are subject to the earned income limit and the dollar limit. Senior income tax The percentage is based on your adjusted gross income. Senior income tax Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Senior income tax Expenses prepaid in an earlier year. Senior income tax   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Senior income tax Claim the expenses for the later year as if they were actually paid in that later year. Senior income tax Expenses not paid until the following year. Senior income tax   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Senior income tax You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Senior income tax See Payments for prior year's expenses under Amount of Credit, later. Senior income tax If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Senior income tax You may be able to claim a credit for them on your 2014 return. Senior income tax Expenses reimbursed. Senior income tax   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Senior income tax Example. Senior income tax You paid work-related expenses of $3,000. Senior income tax You are reimbursed $2,000 by a state social services agency. Senior income tax You can use only $1,000 to figure your credit. Senior income tax Medical expenses. Senior income tax   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Senior income tax You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Senior income tax   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Senior income tax However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Senior income tax For information on medical expenses, see Publication 502, Medical and Dental Expenses. Senior income tax    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Senior income tax Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Senior income tax See Reduced Dollar Limit, later. Senior income tax But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Senior income tax Dependent care benefits. Senior income tax    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Senior income tax Your salary may have been reduced to pay for these benefits. Senior income tax If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Senior income tax See Statement for employee, later. Senior income tax Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Senior income tax   Enter the amount of these benefits on Form 2441, Part III, line 12. Senior income tax Exclusion or deduction. Senior income tax   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Senior income tax Your employer can tell you whether your benefit plan qualifies. Senior income tax To claim the exclusion, you must complete Part III of Form 2441. Senior income tax You cannot use Form 1040EZ. Senior income tax   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Senior income tax Therefore, you would not get an exclusion from wages. Senior income tax Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Senior income tax To claim the deduction, you must use Form 2441. Senior income tax   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Senior income tax   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Senior income tax    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Senior income tax Statement for employee. Senior income tax   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Senior income tax Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Senior income tax Effect of exclusion on credit. Senior income tax   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Senior income tax Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Senior income tax Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Senior income tax For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Senior income tax Example. Senior income tax You remarried on December 3. Senior income tax Your earned income for the year was $18,000. Senior income tax Your new spouse's earned income for the year was $2,000. Senior income tax You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Senior income tax The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Senior income tax Separated spouse. Senior income tax   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Senior income tax Use only your income in figuring the earned income limit. Senior income tax Surviving spouse. Senior income tax   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Senior income tax Community property laws. Senior income tax   Disregard community property laws when you figure earned income for this credit. Senior income tax Self-employment earnings. Senior income tax   If you are self-employed, include your net earnings in earned income. Senior income tax For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Senior income tax Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Senior income tax Clergy or church employee. Senior income tax   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Senior income tax Statutory employee. Senior income tax   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Senior income tax Net loss. Senior income tax   You must reduce your earned income by any net loss from self-employment. Senior income tax Optional method if earnings are low or a net loss. Senior income tax   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Senior income tax Get Publication 334, Tax Guide for Small Business, for details. Senior income tax If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Senior income tax In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Senior income tax You or your spouse is a student or not able to care for self. Senior income tax   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Senior income tax His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Senior income tax Spouse works. Senior income tax   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Senior income tax Spouse qualifies for part of month. Senior income tax   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Senior income tax You are a student or not able to care for self. Senior income tax   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Senior income tax For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Senior income tax If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Senior income tax Both spouses qualify. Senior income tax   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Senior income tax Example. Senior income tax Jim works and keeps up a home for himself and his wife Sharon. Senior income tax Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Senior income tax During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Senior income tax These expenses also qualify as medical expenses. Senior income tax Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Senior income tax Jim and Sharon's earned income limit is the smallest of the following amounts. Senior income tax   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Senior income tax However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Senior income tax Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Senior income tax This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Senior income tax If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Senior income tax This limit does not need to be divided equally among them. Senior income tax For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Senior income tax Yearly limit. Senior income tax   The dollar limit is a yearly limit. Senior income tax The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Senior income tax Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Senior income tax Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Senior income tax Example 1. Senior income tax You pay $500 a month for after-school care for your son. Senior income tax He turned 13 on May 1 and is no longer a qualifying person. Senior income tax You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Senior income tax Example 2. Senior income tax In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Senior income tax You paid $300 per month for the childcare. Senior income tax You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Senior income tax Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Senior income tax Your reduced dollar limit is figured on Form 2441, Part III. Senior income tax See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Senior income tax Example 1. Senior income tax George is a widower with one child and earns $24,000 a year. Senior income tax He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Senior income tax His employer pays an additional $1,000 under a qualified dependent care benefit plan. Senior income tax This $1,000 is excluded from George's income. Senior income tax Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Senior income tax This is because his dollar limit is reduced as shown next. Senior income tax   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Senior income tax Randall is married and both he and his wife are employed. Senior income tax Each has earned income in excess of $6,000. Senior income tax They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Senior income tax Randall's work-related expenses are $6,000 for the year. Senior income tax Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Senior income tax Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Senior income tax Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Senior income tax This is because his dollar limit is reduced as shown next. Senior income tax   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Senior income tax This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Senior income tax The following table shows the percentage to use based on adjusted gross income. Senior income tax   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $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 limit   20%   To qualify for the credit, you must have one or more qualifying persons. Senior income tax You should show the expenses for each person on Form 2441, line 2, column (c). Senior income tax However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Senior income tax You should list -0- for the one person and the actual amount for the second person. Senior income tax The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Senior income tax Example. Senior income tax Roger and Megan Paris have two qualifying children. Senior income tax They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Senior income tax They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Senior income tax Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Senior income tax Line 30 tells them to complete line 2 without including any dependent care benefits. Senior income tax They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Senior income tax Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Senior income tax 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Senior income tax However, their son James has special needs and they paid $18,500 for his care. Senior income tax Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Senior income tax Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Senior income tax Payments for prior year's expenses. Senior income tax   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Senior income tax Attach a statement to your form showing how you figured the additional amount from 2012. Senior income tax Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Senior income tax Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Senior income tax Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Senior income tax See Worksheet A. Senior income tax Example. Senior income tax In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Senior income tax Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Senior income tax Their adjusted gross income for 2012 was $30,000. Senior income tax Sam's earned income of $14,000 was less than Kate's earned income. Senior income tax A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Senior income tax It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Senior income tax The filled-in Worksheet A they used to figure this credit is shown later. Senior income tax Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Senior income tax They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Senior income tax Worksheet A. Senior income tax Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Senior income tax 1. Senior income tax   Enter your 2012 qualified expenses paid in 2012 1. Senior income tax     2. Senior income tax   Enter your 2012 qualified expenses paid in 2013 2. Senior income tax     3. Senior income tax   Add the amounts on lines 1 and 2 3. Senior income tax     4. Senior income tax   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Senior income tax     5. Senior income tax   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Senior income tax     6. Senior income tax   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Senior income tax     7. Senior income tax   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Senior income tax     8. Senior income tax   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Senior income tax     9. Senior income tax   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Senior income tax     10. Senior income tax   Subtract the amount on line 9 from the amount on line 8 and enter the result. Senior income tax If zero or less, stop here. Senior income tax You cannot increase your 2013 credit by any previous year's expenses 10. Senior income tax     11. Senior income tax   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Senior income tax     12. Senior income tax   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Senior income tax             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Senior income tax 35                 15,000 — 17,000     . Senior income tax 34                 17,000 — 19,000     . Senior income tax 33                 19,000 — 21,000     . Senior income tax 32                 21,000 — 23,000     . Senior income tax 31                 23,000 — 25,000     . Senior income tax 30                 25,000 — 27,000     . Senior income tax 29                 27,000 — 29,000     . Senior income tax 28                 29,000 — 31,000     . Senior income tax 27                 31,000 — 33,000     . Senior income tax 26                 33,000 — 35,000     . Senior income tax 25                 35,000 — 37,000     . Senior income tax 24                 37,000 — 39,000     . Senior income tax 23                 39,000 — 41,000     . Senior income tax 22                 41,000 — 43,000     . Senior income tax 21                 43,000 — No limit     . Senior income tax 20           13. Senior income tax   Multiply line 10 by line 12. Senior income tax Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Senior income tax Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Senior income tax       Worksheet A. Senior income tax Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Senior income tax 1. Senior income tax   Enter your 2012 qualified expenses paid in 2012 1. Senior income tax   $2,000 2. Senior income tax   Enter your 2012 qualified expenses paid in 2013 2. Senior income tax   600 3. Senior income tax   Add the amounts on lines 1 and 2 3. Senior income tax   2,600 4. Senior income tax   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Senior income tax   3,000 5. Senior income tax   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Senior income tax   0 6. Senior income tax   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Senior income tax   3,000 7. Senior income tax   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Senior income tax   14,000 8. Senior income tax   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Senior income tax   2,600 9. Senior income tax   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Senior income tax   2,000 10. Senior income tax   Subtract the amount on line 9 from the amount on line 8 and enter the result. Senior income tax If zero or less, stop here. Senior income tax You cannot increase your 2013 credit by any previous year's expenses 10. Senior income tax   600 11. Senior income tax   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Senior income tax   30,000 12. Senior income tax   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Senior income tax   . Senior income tax 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Senior income tax 35                 15,000 — 17,000     . Senior income tax 34                 17,000 — 19,000     . Senior income tax 33                 19,000 — 21,000     . Senior income tax 32                 21,000 — 23,000     . Senior income tax 31                 23,000 — 25,000     . Senior income tax 30                 25,000 — 27,000     . Senior income tax 29                 27,000 — 29,000     . Senior income tax 28                 29,000 — 31,000     . Senior income tax 27                 31,000 — 33,000     . Senior income tax 26                 33,000 — 35,000     . Senior income tax 25                 35,000 — 37,000     . Senior income tax 24                 37,000 — 39,000     . Senior income tax 23                 39,000 — 41,000     . Senior income tax 22                 41,000 — 43,000     . Senior income tax 21                 43,000 — No limit     . Senior income tax 20           13. Senior income tax   Multiply line 10 by line 12. Senior income tax Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Senior income tax Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Senior income tax   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Senior income tax You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Senior income tax Form 1040, Form 1040A, or Form 1040NR. Senior income tax    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Senior income tax Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Senior income tax Limit on credit. Senior income tax    The amount of credit you can claim is limited to your tax. Senior income tax For more information, see the Instructions for Form 2441. Senior income tax Tax credit not refundable. Senior income tax   You cannot get a refund for any part of the credit that is more than this limit. Senior income tax Recordkeeping. Senior income tax You should keep records of your work-related expenses. Senior income tax Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Senior income tax Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Senior income tax Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Senior income tax If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Senior income tax If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Senior income tax Self-employed persons who are in business for themselves are not household employees. Senior income tax Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Senior income tax If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Senior income tax This control could include providing rules of conduct and appearance and requiring regular reports. Senior income tax In this case, you do not have to pay employment taxes. Senior income tax But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Senior income tax If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Senior income tax Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Senior income tax Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Senior income tax Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Senior income tax For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Senior income tax State employment tax. Senior income tax   You may also have to pay state unemployment tax. Senior income tax Contact your state unemployment tax office for information. Senior income tax You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Senior income tax For a list of state unemployment tax agencies, visit the U. Senior income tax S. Senior income tax Department of Labor's website. Senior income tax To find that website, use the link in Publication 926 or search online. Senior income tax How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Senior income tax Free help with your tax return. Senior income tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Senior income tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Senior income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Senior income tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Senior income tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Senior income tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Senior income tax gov, download the IRS2Go app, or call 1-800-906-9887. Senior income tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Senior income tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Senior income tax aarp. Senior income tax org/money/taxaide or call 1-888-227-7669. Senior income tax For more information on these programs, go to IRS. Senior income tax gov and enter “VITA” in the search box. Senior income tax Internet. Senior income tax    IRS. Senior income tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Senior income tax Download the free IRS2Go app from the iTunes app store or from Google Play. Senior income tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Senior income tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Senior income tax gov or download the IRS2Go app and select the Refund Status option. Senior income tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Senior income tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Senior income tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Senior income tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Senior income tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Senior income tax No need to wait on the phone or stand in line. Senior income tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Senior income tax When you reach the response screen, you can print the entire interview and the final response for your records. Senior income tax New subject areas are added on a regular basis. Senior income tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Senior income tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Senior income tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Senior income tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Senior income tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Senior income tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Senior income tax You can also ask the IRS to mail a return or an account transcript to you. Senior income tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Senior income tax gov or by calling 1-800-908-9946. Senior income tax Tax return and tax account transcripts are generally available for the current year and the past three years. Senior income tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Senior income tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Senior income tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Senior income tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Senior income tax gov and enter Where's My Amended Return? in the search box. Senior income tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Senior income tax It can take up to 3 weeks from the date you mailed it to show up in our system. Senior income tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Senior income tax gov. Senior income tax Select the Payment tab on the front page of IRS. Senior income tax gov for more information. Senior income tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Senior income tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Senior income tax gov. Senior income tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Senior income tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Senior income tax gov. Senior income tax Request an Electronic Filing PIN by going to IRS. Senior income tax gov and entering Electronic Filing PIN in the search box. Senior income tax Download forms, instructions and publications, including accessible versions for people with disabilities. Senior income tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Senior income tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Senior income tax An employee can answer questions about your tax account or help you set up a payment plan. Senior income tax Before you visit, check the Office Locator on IRS. Senior income tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Senior income tax If you have a special need, such as a disability, you can request an appointment. Senior income tax Call the local number listed in the Office Locator, or look in the phone book under Unit