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Turbotax 2011 Tax Preparation

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Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation 8. Turbotax 2011 tax preparation   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Turbotax 2011 tax preparation Half-time student. Turbotax 2011 tax preparation How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Turbotax 2011 tax preparation ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Turbotax 2011 tax preparation Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Turbotax 2011 tax preparation If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Turbotax 2011 tax preparation You cannot deduct either payments or contributions to a QTP. Turbotax 2011 tax preparation For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Turbotax 2011 tax preparation What is the tax benefit of a QTP. Turbotax 2011 tax preparation   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Turbotax 2011 tax preparation See Are Distributions Taxable , later, for more information. Turbotax 2011 tax preparation    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Turbotax 2011 tax preparation See Coordination With American Opportunity and Lifetime Learning Credits, later. Turbotax 2011 tax preparation What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Turbotax 2011 tax preparation QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Turbotax 2011 tax preparation The program must meet certain requirements. Turbotax 2011 tax preparation Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Turbotax 2011 tax preparation Qualified education expenses. Turbotax 2011 tax preparation   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Turbotax 2011 tax preparation As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Turbotax 2011 tax preparation See Half-time student , later. Turbotax 2011 tax preparation The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Turbotax 2011 tax preparation Tuition and fees. Turbotax 2011 tax preparation Books, supplies, and equipment. Turbotax 2011 tax preparation Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Turbotax 2011 tax preparation Expenses for room and board must be incurred by students who are enrolled at least half-time. Turbotax 2011 tax preparation The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Turbotax 2011 tax preparation The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Turbotax 2011 tax preparation The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Turbotax 2011 tax preparation You will need to contact the eligible educational institution for qualified room and board costs. Turbotax 2011 tax preparation    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Turbotax 2011 tax preparation Designated beneficiary. Turbotax 2011 tax preparation   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Turbotax 2011 tax preparation The designated beneficiary can be changed after participation in the QTP begins. Turbotax 2011 tax preparation If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Turbotax 2011 tax preparation Half-time student. Turbotax 2011 tax preparation   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Turbotax 2011 tax preparation Eligible educational institution. Turbotax 2011 tax preparation   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Department of Education. Turbotax 2011 tax preparation It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Turbotax 2011 tax preparation The educational institution should be able to tell you if it is an eligible educational institution. Turbotax 2011 tax preparation   Certain educational institutions located outside the United States also participate in the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Department of Education's Federal Student Aid (FSA) programs. Turbotax 2011 tax preparation   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Turbotax 2011 tax preparation There are no income restrictions on the individual contributors. Turbotax 2011 tax preparation You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Turbotax 2011 tax preparation   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Turbotax 2011 tax preparation This is a return of the investment in the plan. Turbotax 2011 tax preparation The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Turbotax 2011 tax preparation Earnings and return of investment. Turbotax 2011 tax preparation    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Turbotax 2011 tax preparation The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Turbotax 2011 tax preparation Form 1099-Q should be sent to you by January 31, 2014. Turbotax 2011 tax preparation Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Turbotax 2011 tax preparation Adjusted qualified education expenses. Turbotax 2011 tax preparation   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Turbotax 2011 tax preparation Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Turbotax 2011 tax preparation Taxable earnings. Turbotax 2011 tax preparation   Use the following steps to figure the taxable part. Turbotax 2011 tax preparation Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Turbotax 2011 tax preparation The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Turbotax 2011 tax preparation Subtract the amount figured in (1) from the total distributed earnings. Turbotax 2011 tax preparation The result is the amount the beneficiary must include in income. Turbotax 2011 tax preparation Report it on Form 1040 or Form 1040NR, line 21. Turbotax 2011 tax preparation Example 1. Turbotax 2011 tax preparation In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Turbotax 2011 tax preparation Over the years they contributed $18,000 to the account. Turbotax 2011 tax preparation The total balance in the account was $27,000 on the date the distribution was made. Turbotax 2011 tax preparation In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Turbotax 2011 tax preparation She paid her college expenses from the following sources. Turbotax 2011 tax preparation   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Turbotax 2011 tax preparation   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Turbotax 2011 tax preparation Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Turbotax 2011 tax preparation Sara figures the taxable part of the distributed earnings as follows. Turbotax 2011 tax preparation   1. Turbotax 2011 tax preparation $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Turbotax 2011 tax preparation $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Turbotax 2011 tax preparation Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Turbotax 2011 tax preparation This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Turbotax 2011 tax preparation Example 2. Turbotax 2011 tax preparation Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Turbotax 2011 tax preparation   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Turbotax 2011 tax preparation   1. Turbotax 2011 tax preparation $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Turbotax 2011 tax preparation $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Turbotax 2011 tax preparation This represents distributed earnings not used for adjusted qualified education expenses. Turbotax 2011 tax preparation Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Turbotax 2011 tax preparation For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Turbotax 2011 tax preparation Example 3. Turbotax 2011 tax preparation Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Turbotax 2011 tax preparation In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Turbotax 2011 tax preparation   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Turbotax 2011 tax preparation Note. Turbotax 2011 tax preparation If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Turbotax 2011 tax preparation Coordination With Tuition and Fees Deduction. Turbotax 2011 tax preparation   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Turbotax 2011 tax preparation Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Turbotax 2011 tax preparation You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Turbotax 2011 tax preparation Your basis is the total amount of contributions to that QTP account. Turbotax 2011 tax preparation You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Turbotax 2011 tax preparation If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Turbotax 2011 tax preparation ) from all such accounts in order to determine your taxable earnings for the year. Turbotax 2011 tax preparation By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Turbotax 2011 tax preparation Example 1. Turbotax 2011 tax preparation In 2013, Taylor received a final distribution of $1,000 from QTP #1. Turbotax 2011 tax preparation His unrecovered basis in that account before the distribution was $3,000. Turbotax 2011 tax preparation If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Turbotax 2011 tax preparation Example 2. Turbotax 2011 tax preparation Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Turbotax 2011 tax preparation His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Turbotax 2011 tax preparation Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Turbotax 2011 tax preparation In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Turbotax 2011 tax preparation   1. Turbotax 2011 tax preparation $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Turbotax 2011 tax preparation $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Turbotax 2011 tax preparation $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Turbotax 2011 tax preparation Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Turbotax 2011 tax preparation Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Turbotax 2011 tax preparation Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Turbotax 2011 tax preparation Exceptions. Turbotax 2011 tax preparation   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Turbotax 2011 tax preparation Made because the designated beneficiary is disabled. Turbotax 2011 tax preparation A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Turbotax 2011 tax preparation A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Turbotax 2011 tax preparation Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Turbotax 2011 tax preparation Made on account of the attendance of the designated beneficiary at a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation military academy (such as the USNA at Annapolis). Turbotax 2011 tax preparation This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Code) attributable to such attendance. Turbotax 2011 tax preparation Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Turbotax 2011 tax preparation ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Turbotax 2011 tax preparation Figuring the additional tax. Turbotax 2011 tax preparation    Use Part II of Form 5329, to figure any additional tax. Turbotax 2011 tax preparation Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Turbotax 2011 tax preparation Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Turbotax 2011 tax preparation In addition, the designated beneficiary can be changed without transferring accounts. Turbotax 2011 tax preparation Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Turbotax 2011 tax preparation An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Turbotax 2011 tax preparation Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Turbotax 2011 tax preparation These are not taxable distributions. Turbotax 2011 tax preparation Members of the beneficiary's family. Turbotax 2011 tax preparation   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Turbotax 2011 tax preparation Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Turbotax 2011 tax preparation Brother, sister, stepbrother, or stepsister. Turbotax 2011 tax preparation Father or mother or ancestor of either. Turbotax 2011 tax preparation Stepfather or stepmother. Turbotax 2011 tax preparation Son or daughter of a brother or sister. Turbotax 2011 tax preparation Brother or sister of father or mother. Turbotax 2011 tax preparation Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Turbotax 2011 tax preparation The spouse of any individual listed above. Turbotax 2011 tax preparation First cousin. Turbotax 2011 tax preparation Example. Turbotax 2011 tax preparation When Aaron graduated from college last year he had $5,000 left in his QTP. Turbotax 2011 tax preparation He wanted to give this money to his younger brother, who was in junior high school. Turbotax 2011 tax preparation In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Turbotax 2011 tax preparation If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Turbotax 2011 tax preparation Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Turbotax 2011 tax preparation See Members of the beneficiary's family , earlier. Turbotax 2011 tax preparation Example. Turbotax 2011 tax preparation Assume the same situation as in the last example. Turbotax 2011 tax preparation Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. Turbotax 2011 tax preparation Prev  Up  Next   Home   More Online Publications
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The Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Turbotax 2011 tax preparation Puede restar la deducción estándar o las deducciones detalladas. Turbotax 2011 tax preparation Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Turbotax 2011 tax preparation Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Turbotax 2011 tax preparation Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Turbotax 2011 tax preparation Table of Contents 20. Turbotax 2011 tax preparation   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Turbotax 2011 tax preparation Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Turbotax 2011 tax preparation Personas casadas que presentan la declaración por separado. Turbotax 2011 tax preparation 21. Turbotax 2011 tax preparation   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Turbotax 2011 tax preparation ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Turbotax 2011 tax preparation   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Turbotax 2011 tax preparation Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Turbotax 2011 tax preparation Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Turbotax 2011 tax preparation Ejemplos. Turbotax 2011 tax preparation Formulario 1099-S. Turbotax 2011 tax preparation Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Turbotax 2011 tax preparation   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Turbotax 2011 tax preparation Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Turbotax 2011 tax preparation 24. Turbotax 2011 tax preparation   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Turbotax 2011 tax preparation Artículos domésticos. Turbotax 2011 tax preparation Deducción de más de $500. Turbotax 2011 tax preparation Formulario 1098-C. Turbotax 2011 tax preparation Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Turbotax 2011 tax preparation Excepción 1: vehículo usado o mejorado por la organización. Turbotax 2011 tax preparation Excepción 2: vehículo donado o vendido a una persona necesitada. Turbotax 2011 tax preparation Deducción de $500 o menos. Turbotax 2011 tax preparation Derecho al uso de los bienes. Turbotax 2011 tax preparation Bienes muebles tangibles. Turbotax 2011 tax preparation Intereses futuros. Turbotax 2011 tax preparation Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Turbotax 2011 tax preparation Mensaje de texto. Turbotax 2011 tax preparation Tarjeta de crédito. Turbotax 2011 tax preparation Pago telefónico. Turbotax 2011 tax preparation Título de acciones. Turbotax 2011 tax preparation Pagaré. Turbotax 2011 tax preparation Opción. Turbotax 2011 tax preparation Fondos de un préstamo. Turbotax 2011 tax preparation Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Turbotax 2011 tax preparation   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Turbotax 2011 tax preparation Deterioro progresivo. Turbotax 2011 tax preparation Daños ocasionados por paneles de yeso (drywall) corrosivos. Turbotax 2011 tax preparation Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Turbotax 2011 tax preparation   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué 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. Turbotax 2011 tax preparation Cargos de estacionamiento. Turbotax 2011 tax preparation Publicidad en el automóvil. Turbotax 2011 tax preparation Uso compartido de automóviles. Turbotax 2011 tax preparation Transporte de herramientas o instrumentos. Turbotax 2011 tax preparation Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Turbotax 2011 tax preparation Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Turbotax 2011 tax preparation Empleados estatutarios. Turbotax 2011 tax preparation Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Turbotax 2011 tax preparation   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Turbotax 2011 tax preparation Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Turbotax 2011 tax preparation   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Turbotax 2011 tax preparation   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications