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IRS Ofrece Consejos Tributarios Explicando Las Disposiciones Tributarias de La Ley del Cuidado de Salud a Bajo Precio

IR-2014-19SP, 25 de febrero de 2014

WASHINGTON — El Servicio de Impuestos Internos (IRS) está ofreciendo Consejos Tributarios del Cuidado de Salud  para educar a las personas acerca de entender cómo la Ley del Cuidado de Salud a Bajo Precio pudiera afectar sus impuestos. 

El IRS ha diseñado Consejos Tributarios del Cuidado de Salud para ayudar a las personas a entender lo que necesitan saber para los impuestos federales individuales que están presentando este año, y para declaraciones futuras. Esto incluye información sobre el crédito tributario por primas y tomar decisiones de cobertura de médica.

Aunque varias de las disposiciones tributarias incluidas en la ley tomaron efecto el 1 de enero de 2014, la mayoría no afecta a las declaraciones de impuestos de 2013. 

Los Consejos Tributarios del Cuidado de Salud, ahora disponibles en IRS.gov/aca (español), incluyen:

  • IRS Recuerda a Individuos de Sus Opciones de Cuidado Médico para 2014 ─ Averigüe lo que necesita saber acerca de cómo la opción de cuidado de la salud que usted elija para 2014, puede afectar sus impuestos.
  • El Mercado de Seguros Médicos – Aprenda Sus Opciones de Cobertura de Seguro Médico – Infórmese acerca de obtener cobertura de salud a través del Mercado de Seguros Médicos.
  • El Crédito Tributario para Primas ─ Aprenda los conceptos básicos del Crédito Tributario para Primas, incluyendo quién pudiera ser elegible y cómo obtener el crédito.
  • El Pago de La Responsabilidad Compartida de Individuos - Un Repaso ─ Proporciona información sobre los tipos de cobertura que clasifica, exenciones de tener la cobertura, y efectuar un pago si no tiene cobertura que califica o una exención. 
  • Tres Consejos Oportunos Acerca de Los Impuestos y La Ley del Cuidado de Salud ─  Proporciona consejos que ayudan con la presentación de una declaración de impuestos de 2013, incluyendo información sobre estado de empleo, planes médicos favorecidos en los impuestos y deducciones detalladas.
  • Cuatro Hechos de Impuestos Acerca del Ley del Cuidado de Salud para Individuos ─ Ofrece consejos básicos para ayudar a las personas a determinar si la Ley del Cuidado de Salud a Bajo Precio les afecta a ellos y a sus familias, y dónde encontrar más información.
  • Cambios en Sus Circunstancias pueden Afectar Su Crédito Tributario para Primas ─ Infórmese acerca de la importancia de reportar cualquier cambio de circunstancias relacionado al tamaño de su familia o ingresos cuando están implicados pagos adelantos del Crédito Tributario para Primas.

Además de los Consejos Tributarios del Cuidado de Salud, el sitio IRS.gov/aca (español) ofrece folletos y boletines informativos, Preguntas Frecuentes y directrices legales detalladas en referencia a las disposiciones tributarias de la Ley del Cuidado de Salud a Bajo Precio.  

Aquellas personas interesadas en recibir copias en inglés de los consejos tributarios del IRS por email cubriendo una variedad de temas, incluyendo la Ley del Cuidado de Salud a Bajo Precio, pueden registrarse www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.  Para los consejos tributarios del IRS en español visite IRS.gov.

Page Last Reviewed or Updated: 26-Mar-2014

The State Taxes

State taxes Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. State taxes , Form 1098. State taxes , How To Report, Form 1098. State taxes A Acquisition debt, Fully deductible interest. State taxes , Home Acquisition Debt, Part of home not a qualified home. State taxes Alimony, Divorced or separated individuals. State taxes Amortization Points, General Rule Appraisal fees, Amounts charged for services. State taxes Armed forces Housing allowance, Ministers' and military housing allowance. State taxes Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. State taxes Seller-paid points, treatment by buyer, Treatment by buyer. State taxes Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. State taxes C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. State taxes Cooperative housing, Cooperative apartment owner. State taxes , Cooperative apartment owner. State taxes , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. State taxes Cost of home or improvements, Cost of home or improvements. State taxes Credits, Mortgage interest credit. State taxes D Date of mortgage, Date of the mortgage. State taxes Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. State taxes Grandfathered, Fully deductible interest. State taxes , Grandfathered Debt, Line-of-credit mortgage. State taxes Home acquisition, Fully deductible interest. State taxes , Home Acquisition Debt Home equity, Fully deductible interest. State taxes , Home Equity Debt Home equity only (Table 1), Home equity debt only. State taxes Not secured by home, Debt not secured by home. 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State taxes Proceeds used for investment, Mortgage proceeds used for business or investment. State taxes Qualified loan limit, Table 1. State taxes Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State taxes , Average Mortgage Balance Refinanced, Refinancing. State taxes , Refinanced home acquisition debt. State taxes , Refinanced grandfathered debt. State taxes Reverse, Reverse mortgages. State taxes Statements provided by lender, Statements provided by your lender. State taxes To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. State taxes Wraparound, Wraparound mortgage. State taxes N Nonredeemable ground rents, Nonredeemable ground rents. State taxes Notary fees, Amounts charged for services. State taxes O Office in home, Office in home. State taxes P Penalties Mortgage prepayment, Mortgage prepayment penalty. State taxes Points, Points, Deduction Allowed in Year Paid, Form 1098. State taxes Claiming deductible, Claiming your deductible points. State taxes Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. State taxes Funds provided less than, Funds provided are less than points. State taxes General rule, General Rule Home improvement loans, Home improvement loan. State taxes Seller paid, Points paid by the seller. State taxes Prepaid interest, Prepaid interest. State taxes , Prepaid interest on Form 1098. State taxes Prepayment penalties, Mortgage prepayment penalty. State taxes Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. State taxes Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State taxes R Redeemable ground rents, Redeemable ground rents. State taxes Refinancing, Refinancing. State taxes Grandfathered debt, Refinanced grandfathered debt. State taxes Home acquisition debt, Refinanced home acquisition debt. State taxes Refunds, Refunds of interest. State taxes , Refunded interest. State taxes Rent Nonredeemable ground rents, Nonredeemable ground rents. State taxes Redeemable ground rents, Redeemable ground rents. State taxes Rental payments, Rental payments. State taxes Renting of home Part of, Renting out part of home. State taxes Time-sharing arrangements, Rental of time-share. State taxes Repairs, Substantial improvement. State taxes Reverse Mortgages, Reverse mortgages. State taxes S Sale of home, Sale of home. State taxes Second home, Second home. State taxes , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. State taxes Separate returns, Separate returns. State taxes Separated taxpayers, Divorced or separated individuals. State taxes Spouses, Married taxpayers. State taxes Statements provided by lender, Statements provided by your lender. State taxes Stock Cooperative housing, Stock used to secure debt. State taxes T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. State taxes How to figure (Table 1), Table 1. State taxes Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State taxes Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. State taxes Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. State taxes Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State taxes Tax credits, Mortgage interest credit. State taxes Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. State taxes Time-sharing arrangements, Time-sharing arrangements. State taxes V Valuation Fair market value, Fair market value (FMV). State taxes W Worksheets Deductible home mortgage interest, Table 1. State taxes Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State taxes Qualified loan limit, Table 1. State taxes Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State taxes Wraparound mortgages, Wraparound mortgage. State taxes Prev  Up     Home   More Online Publications