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1040ez Tax Tables

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1040ez Tax Tables

1040ez tax tables 1. 1040ez tax tables   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. 1040ez tax tables Exceptions. 1040ez tax tables Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. 1040ez tax tables Identical wagers. 1040ez tax tables Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. 1040ez tax tables Underreported interest or dividends. 1040ez tax tables Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. 1040ez tax tables This chapter explains in detail the rules for withholding tax from each of these types of income. 1040ez tax tables The discussion of salaries and wages includes an explanation of how to complete Form W-4. 1040ez tax tables This chapter also covers backup withholding on interest, dividends, and other payments. 1040ez tax tables Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. 1040ez tax tables Salaries and Wages Income tax is withheld from the pay of most employees. 1040ez tax tables Your pay includes your regular pay, bonuses, commissions, and vacation allowances. 1040ez tax tables It also includes reimbursements and other expense allowances paid under a nonaccountable plan. 1040ez tax tables See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. 1040ez tax tables If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. 1040ez tax tables This is explained under Exemption From Withholding , later. 1040ez tax tables You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. 1040ez tax tables If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. 1040ez tax tables Military retirees. 1040ez tax tables   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. 1040ez tax tables Household workers. 1040ez tax tables   If you are a household worker, you can ask your employer to withhold income tax from your pay. 1040ez tax tables A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. 1040ez tax tables   Tax is withheld only if you want it withheld and your employer agrees to withhold it. 1040ez tax tables If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. 1040ez tax tables Farmworkers. 1040ez tax tables   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. 1040ez tax tables Differential wage payments. 1040ez tax tables   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. 1040ez tax tables Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. 1040ez tax tables The wages and withholding will be reported on Form W-2, Wage and Tax Statement. 1040ez tax tables Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. 1040ez tax tables The amount you earn in each payroll period. 1040ez tax tables The information you give your employer on Form W-4. 1040ez tax tables Form W-4 includes four types of information that your employer will use to figure your withholding. 1040ez tax tables Whether to withhold at the single rate or at the lower married rate. 1040ez tax tables How many withholding allowances you claim (each allowance reduces the amount withheld). 1040ez tax tables Whether you want an additional amount withheld. 1040ez tax tables Whether you are claiming an exemption from withholding in 2014. 1040ez tax tables See Exemption From Withholding , later. 1040ez tax tables Note. 1040ez tax tables You must specify a filing status and a number of withholding allowances on Form W-4. 1040ez tax tables You cannot specify only a dollar amount of withholding. 1040ez tax tables New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. 1040ez tax tables Your employer should have copies of the form. 1040ez tax tables If you need to change the information later, you must fill out a new form. 1040ez tax tables If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. 1040ez tax tables You may be able to avoid overwithholding if your employer agrees to use the part-year method. 1040ez tax tables See Part-Year Method , later, for more information. 1040ez tax tables Employee also receiving pension income. 1040ez tax tables   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. 1040ez tax tables However, you can choose to split your withholding allowances between your pension and job in any manner. 1040ez tax tables Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. 1040ez tax tables When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. 1040ez tax tables If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. 1040ez tax tables See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. 1040ez tax tables Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. 1040ez tax tables See Table 1-1 for examples of personal and financial changes you should consider. 1040ez tax tables Table 1-1. 1040ez tax tables Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. 1040ez tax tables Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. 1040ez tax tables If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. 1040ez tax tables You can get a blank Form W-4 from your employer or print the form from IRS. 1040ez tax tables gov. 1040ez tax tables You should try to have your withholding match your actual tax liability. 1040ez tax tables If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. 1040ez tax tables If too much tax is withheld, you will lose the use of that money until you get your refund. 1040ez tax tables Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. 1040ez tax tables See Table 1-1 for examples. 1040ez tax tables Note. 1040ez tax tables You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. 1040ez tax tables When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. 1040ez tax tables You should check your withholding when any of the following situations occur. 1040ez tax tables You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. 1040ez tax tables You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. 1040ez tax tables There are changes in your life or financial situation that affect your tax liability. 1040ez tax tables See Table 1-1. 1040ez tax tables There are changes in the tax law that affect your tax liability. 1040ez tax tables How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. 1040ez tax tables You can also use the IRS Withholding calculator at www. 1040ez tax tables irs. 1040ez tax tables gov/individuals. 1040ez tax tables If you use the worksheets and tables in this publication, follow these steps. 1040ez tax tables Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. 1040ez tax tables Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. 1040ez tax tables If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. 1040ez tax tables For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. 1040ez tax tables How Do You Increase Your Withholding? There are two ways to increase your withholding. 1040ez tax tables You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. 1040ez tax tables Requesting an additional amount withheld. 1040ez tax tables   You can request that an additional amount be withheld from each paycheck by following these steps. 1040ez tax tables Complete Worksheets 1-5 and 1-7. 1040ez tax tables Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. 1040ez tax tables Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. 1040ez tax tables This is the number of allowances you entered on the last Form W-4 you gave your employer. 1040ez tax tables Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. 1040ez tax tables Give your newly completed Form W-4 to your employer. 1040ez tax tables   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. 1040ez tax tables Example. 1040ez tax tables Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). 1040ez tax tables Steve's tax will be underwithheld by $800 ($4,316 − $3,516). 1040ez tax tables His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. 1040ez tax tables Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. 1040ez tax tables Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. 1040ez tax tables He gives the completed form to his employer. 1040ez tax tables What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. 1040ez tax tables If this is the case, you can increase your withholding for one or more of the jobs. 1040ez tax tables   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. 1040ez tax tables For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. 1040ez tax tables This will give you the additional amount to enter on the Form W-4 you will file for that job. 1040ez tax tables You need to give your employer a new Form W-4 for each job for which you are changing your withholding. 1040ez tax tables Example. 1040ez tax tables Meg Green works in a store and earns $46,000 a year. 1040ez tax tables Her husband, John, works full-time in manufacturing and earns $68,000 a year. 1040ez tax tables In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. 1040ez tax tables They expect to file a joint income tax return. 1040ez tax tables Meg and John complete Worksheets 1-5, 1-6, and 1-7. 1040ez tax tables Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. 1040ez tax tables They can divide the $4,459 any way they want. 1040ez tax tables They can enter an additional amount on either of their Forms W-4, or divide it between them. 1040ez tax tables They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. 1040ez tax tables Both claim the same number of allowances as before. 1040ez tax tables How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. 1040ez tax tables There are two ways to do this. 1040ez tax tables You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. 1040ez tax tables You can claim only the number of allowances to which you are entitled. 1040ez tax tables To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. 1040ez tax tables Increasing the number of allowances. 1040ez tax tables   Figure and increase the number of withholding allowances you can claim as follows. 1040ez tax tables On a new Form W-4, complete the Personal Allowances Worksheet. 1040ez tax tables If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. 1040ez tax tables If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. 1040ez tax tables If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. 1040ez tax tables If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. 1040ez tax tables Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. 1040ez tax tables The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. 1040ez tax tables Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. 1040ez tax tables Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. 1040ez tax tables Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. 1040ez tax tables If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. 1040ez tax tables If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. 1040ez tax tables Example. 1040ez tax tables Brett and Alyssa Davis are married and expect to file a joint return for 2014. 1040ez tax tables Their expected taxable income from all sources is $68,000. 1040ez tax tables They expect to have $15,900 of itemized deductions. 1040ez tax tables Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. 1040ez tax tables The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. 1040ez tax tables Line 1, expected child and dependent care credit—$960. 1040ez tax tables Line 9, expected adoption credit—$1,500. 1040ez tax tables Line 10, total estimated tax credits—$2,460. 1040ez tax tables Line 11. 1040ez tax tables Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). 1040ez tax tables The number to the right of this range is 6. 1040ez tax tables 7. 1040ez tax tables Line 12, multiply line 10 by line 11—$16,482. 1040ez tax tables Then the Davis' complete the Form W-4 worksheets. 1040ez tax tables Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. 1040ez tax tables They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. 1040ez tax tables When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. 1040ez tax tables If the change is for next year, your new Form W-4 will not take effect until next year. 1040ez tax tables Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). 1040ez tax tables However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. 1040ez tax tables You completed either form based on your projected income at that time. 1040ez tax tables Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. 1040ez tax tables The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. 1040ez tax tables Start off with the Personal Allowances Worksheet. 1040ez tax tables Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. 1040ez tax tables The third worksheet is the most important for this situation. 1040ez tax tables Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. 1040ez tax tables If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. 1040ez tax tables Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. 1040ez tax tables It is your decision how to divide up your withholding allowances between these sources of income. 1040ez tax tables For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. 1040ez tax tables ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. 1040ez tax tables There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. 1040ez tax tables Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. 1040ez tax tables Contact your pension provider and your employer's payroll department. 1040ez tax tables And remember, this is not a final decision. 1040ez tax tables If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. 1040ez tax tables You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. 1040ez tax tables You may need more tax withheld, or you may need less. 1040ez tax tables Table 1-2. 1040ez tax tables Tax Credits for 2014 For more information about the . 1040ez tax tables . 1040ez tax tables . 1040ez tax tables See . 1040ez tax tables . 1040ez tax tables . 1040ez tax tables Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. 1040ez tax tables S. 1040ez tax tables income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. 1040ez tax tables Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. 1040ez tax tables Everyone else must have tax withheld at the higher single rate. 1040ez tax tables Single. 1040ez tax tables   You must check the “Single” box if any of the following applies. 1040ez tax tables You are single. 1040ez tax tables If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. 1040ez tax tables You are married, but neither you nor your spouse is a citizen or resident of the United States. 1040ez tax tables You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. 1040ez tax tables For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. 1040ez tax tables Married. 1040ez tax tables   You qualify to check the “Married” box if any of the following applies. 1040ez tax tables You are married and neither you nor your spouse is a nonresident alien. 1040ez tax tables You are considered married for the whole year even if your spouse died during the year. 1040ez tax tables You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. 1040ez tax tables For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. 1040ez tax tables You expect to be able to file your return as a qualifying widow or widower. 1040ez tax tables You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. 1040ez tax tables However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. 1040ez tax tables For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040ez tax tables Married, but withhold at higher single rate. 1040ez tax tables   Some married people find that they do not have enough tax withheld at the married rate. 1040ez tax tables This can happen, for example, when both spouses work. 1040ez tax tables To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). 1040ez tax tables Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. 1040ez tax tables Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. 1040ez tax tables You will have the most tax withheld if you claim “0” allowances. 1040ez tax tables The number of allowances you can claim depends on the following factors. 1040ez tax tables How many exemptions you can take on your tax return. 1040ez tax tables Whether you have income from more than one job. 1040ez tax tables What deductions, adjustments to income, and credits you expect to have for the year. 1040ez tax tables Whether you will file as head of household. 1040ez tax tables If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. 1040ez tax tables Or, if married filing separately, whether or not your spouse also works. 1040ez tax tables Form W-4 worksheets. 1040ez tax tables    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. 1040ez tax tables The worksheets are for your own records. 1040ez tax tables Do not give them to your employer. 1040ez tax tables   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. 1040ez tax tables If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. 1040ez tax tables Complete separate sets of worksheets only if you and your spouse will file separate returns. 1040ez tax tables   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. 1040ez tax tables Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. 1040ez tax tables If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. 1040ez tax tables   Complete all worksheets that apply to your situation. 1040ez tax tables The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. 1040ez tax tables Multiple jobs. 1040ez tax tables   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. 1040ez tax tables Then split your allowances between the Forms W-4 for each job. 1040ez tax tables You cannot claim the same allowances with more than one employer at the same time. 1040ez tax tables You can claim all your allowances with one employer and none with the other(s), or divide them any other way. 1040ez tax tables Married individuals. 1040ez tax tables   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. 1040ez tax tables Use only one set of worksheets. 1040ez tax tables You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. 1040ez tax tables   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. 1040ez tax tables Alternative method of figuring withholding allowances. 1040ez tax tables   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. 1040ez tax tables   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. 1040ez tax tables It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. 1040ez tax tables   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. 1040ez tax tables You still must give your employer a Form W-4 claiming your withholding allowances. 1040ez tax tables Employees who are not citizens or residents. 1040ez tax tables   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. 1040ez tax tables However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. 1040ez tax tables S. 1040ez tax tables national. 1040ez tax tables It also does not apply if your spouse is a U. 1040ez tax tables S. 1040ez tax tables citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. 1040ez tax tables Special rules apply to residents of South Korea and India. 1040ez tax tables For more information, see Withholding From Compensation in chapter 8 of Publication 519. 1040ez tax tables Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. 1040ez tax tables Exemptions. 1040ez tax tables Only one job. 1040ez tax tables Head of household filing status. 1040ez tax tables Child and dependent care credit. 1040ez tax tables Child tax credit. 1040ez tax tables Exemptions (worksheet lines A, C, and D). 1040ez tax tables   You can claim one withholding allowance for each exemption you expect to claim on your tax return. 1040ez tax tables Self. 1040ez tax tables   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. 1040ez tax tables If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. 1040ez tax tables Spouse. 1040ez tax tables   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. 1040ez tax tables Do not claim this allowance if you and your spouse expect to file separate returns. 1040ez tax tables Dependents. 1040ez tax tables   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. 1040ez tax tables Only one job (worksheet line B). 1040ez tax tables    You can claim an additional withholding allowance if any of the following apply for 2014. 1040ez tax tables You are single and you have only one job at a time. 1040ez tax tables You are married, you have only one job at a time, and your spouse does not work. 1040ez tax tables Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. 1040ez tax tables If you qualify for this allowance, enter “1” on line B of the worksheet. 1040ez tax tables Head of household filing status (worksheet line E). 1040ez tax tables   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. 1040ez tax tables For more information, see Publication 501. 1040ez tax tables   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. 1040ez tax tables Reduction of personal allowances. 1040ez tax tables   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. 1040ez tax tables Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. 1040ez tax tables Worksheet 1-1. 1040ez tax tables Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. 1040ez tax tables Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. 1040ez tax tables   2. 1040ez tax tables Enter your expected AGI 2. 1040ez tax tables       3. 1040ez tax tables Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. 1040ez tax tables       4. 1040ez tax tables Subtract line 3 from line 2 4. 1040ez tax tables       5. 1040ez tax tables Divide line 4 by $125,000 ($62,500 if married filing separately). 1040ez tax tables Enter the result as a decimal 5. 1040ez tax tables   6. 1040ez tax tables Multiply line 1 by line 5. 1040ez tax tables If the result is not a whole number, increase it to the next higher whole number 6. 1040ez tax tables   7. 1040ez tax tables Subtract line 6 from line 1. 1040ez tax tables The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. 1040ez tax tables     Child and dependent care credit (worksheet line F). 1040ez tax tables   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. 1040ez tax tables Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. 1040ez tax tables For more information, see Publication 503, Child and Dependent Care Expenses. 1040ez tax tables   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. 1040ez tax tables Child tax credit (worksheet line G). 1040ez tax tables   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. 1040ez tax tables Subtract “1” from that amount if you have three to six eligible children. 1040ez tax tables Subtract “2” from that amount if you have seven or more eligible children. 1040ez tax tables   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. 1040ez tax tables   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. 1040ez tax tables S. 1040ez tax tables citizen, U. 1040ez tax tables S. 1040ez tax tables national, or U. 1040ez tax tables S. 1040ez tax tables resident alien, and Who will be claimed as a dependent on your return. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables citizen or U. 1040ez tax tables S. 1040ez tax tables national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. 1040ez tax tables   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. 1040ez tax tables   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. 1040ez tax tables   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. 1040ez tax tables Total personal allowances (worksheet line H). 1040ez tax tables    Add lines A through G and enter the total on line H. 1040ez tax tables If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. 1040ez tax tables Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. 1040ez tax tables Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. 1040ez tax tables Use the amount of each item you reasonably can expect to show on your return. 1040ez tax tables However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. 1040ez tax tables Do not include any amount shown on your last tax return that has been disallowed by the IRS. 1040ez tax tables Example. 1040ez tax tables On June 30, 2013, you bought your first home. 1040ez tax tables On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. 1040ez tax tables Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. 1040ez tax tables You can use $13,200 to figure the number of your withholding allowances for itemized deductions. 1040ez tax tables Not itemizing deductions. 1040ez tax tables   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. 1040ez tax tables Itemized deductions (worksheet line 1). 1040ez tax tables   Enter your estimated total itemized deductions on line 1 of the worksheet. 1040ez tax tables   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. 1040ez tax tables You normally claim these deductions on Schedule A of Form 1040. 1040ez tax tables Medical and dental expenses that are more than 10% (7. 1040ez tax tables 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). 1040ez tax tables State and local income or property taxes. 1040ez tax tables Deductible home mortgage interest. 1040ez tax tables Investment interest up to net investment income. 1040ez tax tables Charitable contributions. 1040ez tax tables Casualty and theft losses that are more than $100 and 10% of your AGI. 1040ez tax tables Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. 1040ez tax tables Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. 1040ez tax tables AGI. 1040ez tax tables   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. 1040ez tax tables Phaseout of itemized deductions. 1040ez tax tables   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. 1040ez tax tables    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. 1040ez tax tables Worksheet 1-2. 1040ez tax tables Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. 1040ez tax tables Enter the estimated total of your itemized deductions 1. 1040ez tax tables   2. 1040ez tax tables Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. 1040ez tax tables   3. 1040ez tax tables Is the amount on line 2 less than the amount on line 1? ❑ No. 1040ez tax tables Stop here. 1040ez tax tables Your deduction is not limited. 1040ez tax tables Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. 1040ez tax tables  ❑ Yes. 1040ez tax tables Subtract line 2 from line 1. 1040ez tax tables 3. 1040ez tax tables       4. 1040ez tax tables Multiply line 3 by 80% (. 1040ez tax tables 80) 4. 1040ez tax tables       5. 1040ez tax tables Enter your expected AGI 5. 1040ez tax tables       6. 1040ez tax tables Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. 1040ez tax tables   7. 1040ez tax tables Is the amount on line 6 less than the amount on line 5? ❑ No. 1040ez tax tables Stop here. 1040ez tax tables Your deduction is not limited. 1040ez tax tables Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. 1040ez tax tables  ❑ Yes. 1040ez tax tables Subtract line 6 from line 5. 1040ez tax tables 7. 1040ez tax tables       8. 1040ez tax tables Multiply line 7 by 3% (. 1040ez tax tables 03) 8. 1040ez tax tables       9. 1040ez tax tables Enter the smaller of line 4 or line 8 9. 1040ez tax tables     10. 1040ez tax tables Subtract line 9 from line 1. 1040ez tax tables Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. 1040ez tax tables     Adjustments to income (worksheet line 4). 1040ez tax tables   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. 1040ez tax tables   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. 1040ez tax tables These adjustments appear on page 1 of your Form 1040 or 1040A. 1040ez tax tables Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. 1040ez tax tables Net operating loss carryovers. 1040ez tax tables Certain business expenses of reservists, performing artists, and fee-based government officials. 1040ez tax tables Health savings account or medical savings account deduction. 1040ez tax tables Certain moving expenses. 1040ez tax tables Deduction for self-employment tax. 1040ez tax tables Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. 1040ez tax tables Self-employed health insurance deduction. 1040ez tax tables Penalty on early withdrawal of savings. 1040ez tax tables Alimony paid. 1040ez tax tables IRA deduction. 1040ez tax tables Student loan interest deduction. 1040ez tax tables Jury duty pay given to your employer. 1040ez tax tables Reforestation amortization and expenses. 1040ez tax tables Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. 1040ez tax tables Repayment of certain supplemental unemployment benefits. 1040ez tax tables Contributions to IRC 501(c)(18)(D) pension plans. 1040ez tax tables Contributions by certain chaplains to IRC 403(b) plans. 1040ez tax tables Attorney fees and court costs for certain unlawful discrimination claims. 1040ez tax tables Attorney fees and court costs for certain whistleblower awards. 1040ez tax tables Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). 1040ez tax tables Tax credits (worksheet line 5). 1040ez tax tables   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). 1040ez tax tables But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. 1040ez tax tables   If you take the child and dependent care credit into account on line 5, do not use line F. 1040ez tax tables If you take the child tax credit into account on line 5, do not use line G. 1040ez tax tables   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. 1040ez tax tables See the individual tax form instructions for more details. 1040ez tax tables Foreign tax credit, except any credit that applies to wages not subject to U. 1040ez tax tables S. 1040ez tax tables income tax withholding because they are subject to income tax withholding by a foreign country. 1040ez tax tables See Publication 514, Foreign Tax Credit for Individuals. 1040ez tax tables Credit for the elderly or the disabled. 1040ez tax tables See Publication 524, Credit for the Elderly or the Disabled. 1040ez tax tables Education credits. 1040ez tax tables See Publication 970, Tax Benefits for Education. 1040ez tax tables Retirement savings contributions credit (saver's credit). 1040ez tax tables See Publication 590. 1040ez tax tables Mortgage interest credit. 1040ez tax tables See Publication 530, Tax Information for Homeowners. 1040ez tax tables Adoption credit. 1040ez tax tables See the Instructions for Form 8839. 1040ez tax tables Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. 1040ez tax tables See the Instructions for Form 8801. 1040ez tax tables General business credit. 1040ez tax tables See the Instructions for Form 3800. 1040ez tax tables Earned income credit. 1040ez tax tables See Publication 596. 1040ez tax tables Figuring line 5 entry. 1040ez tax tables   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . 1040ez tax tables Example. 1040ez tax tables You are married and expect to file a joint return for 2014. 1040ez tax tables Your combined estimated wages are $68,000. 1040ez tax tables Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). 1040ez tax tables In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. 1040ez tax tables 7. 1040ez tax tables Multiply your total estimated tax credits of $2,660 by 6. 1040ez tax tables 7. 1040ez tax tables Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. 1040ez tax tables Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. 1040ez tax tables Nonwage income (worksheet line 6). 1040ez tax tables   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). 1040ez tax tables Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. 1040ez tax tables   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. 1040ez tax tables See Getting the Right Amount of Tax Withheld , later. 1040ez tax tables Net deductions and adjustments (worksheet line 8). 1040ez tax tables    If line 7 is less than $3,950, enter “0” on line 8. 1040ez tax tables If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. 1040ez tax tables Example. 1040ez tax tables If line 7 is $5,200, $5,200 ÷ $3,950 = 1. 1040ez tax tables 32. 1040ez tax tables Drop the fraction (. 1040ez tax tables 32) and enter “1” on line 8. 1040ez tax tables Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). 1040ez tax tables Reducing your allowances (worksheet lines 1-3). 1040ez tax tables   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). 1040ez tax tables Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). 1040ez tax tables Enter that number on line 2. 1040ez tax tables However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. 1040ez tax tables ”    Table 1-3. 1040ez tax tables Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. 1040ez tax tables  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. 1040ez tax tables 0 $42,001 – 98,000 6. 1040ez tax tables 7 $98,001 – 180,000 4. 1040ez tax tables 0 $180,001 – 270,000 3. 1040ez tax tables 6 $270,001 – 440,000 3. 1040ez tax tables 0 $440,001 – 490,000. 1040ez tax tables . 1040ez tax tables . 1040ez tax tables . 1040ez tax tables 2. 1040ez tax tables 9 $490,001 and over 2. 1040ez tax tables 5 b. 1040ez tax tables  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. 1040ez tax tables 0 $19,001 – 47,000 6. 1040ez tax tables 7 $47,001 – 104,000 4. 1040ez tax tables 0 $104,001 – 205,000 3. 1040ez tax tables 6 $205,001 – 430,000 3. 1040ez tax tables 0 $430,001 and over 2. 1040ez tax tables 5 c. 1040ez tax tables  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. 1040ez tax tables 0 $30,001 – 66,000 6. 1040ez tax tables 7 $66,001 – 150,000 4. 1040ez tax tables 0 $150,001 – 235,000 3. 1040ez tax tables 6 $235,001 – 430,000 3. 1040ez tax tables 0 $430,001 – 460,000 2. 1040ez tax tables 9 $460,001 and over 2. 1040ez tax tables 5 d. 1040ez tax tables  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. 1040ez tax tables 0 $21,001 – 49,000 6. 1040ez tax tables 7 $49,001 – 90,000 4. 1040ez tax tables 0 $90,001 – 135,000 3. 1040ez tax tables 6 $135,001 – 220,000 3. 1040ez tax tables 0 $220,001 – 245,000 2. 1040ez tax tables 9 $245,001 and over 2. 1040ez tax tables 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. 1040ez tax tables If line 1 is more than or equal to line 2, do not use the rest of the worksheet. 1040ez tax tables   If line 1 is less than line 2, enter “0” on Form W-4, line 5. 1040ez tax tables Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. 1040ez tax tables Other amounts owed. 1040ez tax tables   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. 1040ez tax tables The total is the additional withholding needed for the year. 1040ez tax tables Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. 1040ez tax tables You accurately complete all the Form W-4 worksheets that apply to you. 1040ez tax tables You give your employer a new Form W-4 when changes occur. 1040ez tax tables But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. 1040ez tax tables This is most likely to happen in the following situations. 1040ez tax tables You are married and both you and your spouse work. 1040ez tax tables You have more than one job at a time. 1040ez tax tables You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. 1040ez tax tables You will owe additional amounts with your return, such as self-employment tax. 1040ez tax tables Your withholding is based on obsolete Form W-4 information for a substantial part of the year. 1040ez tax tables Your earnings are more than $130,000 if you are single or $180,000 if you are married. 1040ez tax tables You work only part of the year. 1040ez tax tables You change the number of your withholding allowances during the year. 1040ez tax tables You are subject to Additional Medicare Tax or Net Investment Income Tax. 1040ez tax tables If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. 1040ez tax tables Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. 1040ez tax tables To be eligible for the part-year method, you must meet both of the following requirements. 1040ez tax tables You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. 1040ez tax tables You cannot use a fiscal year. 1040ez tax tables You must not expect to be employed for more than 245 days during the year. 1040ez tax tables To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. 1040ez tax tables If you are temporarily laid off for 30 days or less, count those days too. 1040ez tax tables If you are laid off for more than 30 days, do not count those days. 1040ez tax tables You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. 1040ez tax tables How to apply for the part-year method. 1040ez tax tables   You must ask your employer in writing to use this method. 1040ez tax tables The request must state all three of the following. 1040ez tax tables The date of your last day of work for any prior employer during the current calendar year. 1040ez tax tables That you do not expect to be employed more than 245 days during the current calendar year. 1040ez tax tables That you use the calendar year as your tax year. 1040ez tax tables Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. 1040ez tax tables You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. 1040ez tax tables You must ask your employer in writing to use this method. 1040ez tax tables To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. 1040ez tax tables ) since the beginning of the year. 1040ez tax tables Aids for Figuring Your Withholding IRS Withholding Calculator. 1040ez tax tables   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. 1040ez tax tables Go to www. 1040ez tax tables irs. 1040ez tax tables gov/Individuals/IRS-Withholding-Calculator. 1040ez tax tables It can help you determine the correct amount to be withheld any time during the year. 1040ez tax tables Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. 1040ez tax tables These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. 1040ez tax tables New Form W-4. 1040ez tax tables   When you start a new job, your employer should give you a Form W-4 to fill out. 1040ez tax tables Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. 1040ez tax tables   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. 1040ez tax tables The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. 1040ez tax tables No Form W-4. 1040ez tax tables   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. 1040ez tax tables Repaying withheld tax. 1040ez tax tables   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. 1040ez tax tables Your employer cannot repay any of the tax previously withheld. 1040ez tax tables Instead, claim the full amount withheld when you file your tax return. 1040ez tax tables   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. 1040ez tax tables Your employer can repay the amount that was withheld incorrectly. 1040ez tax tables If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. 1040ez tax tables IRS review of your withholding. 1040ez tax tables   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. 1040ez tax tables Your employer may be required to send a copy of the Form W-4 to the IRS. 1040ez tax tables There is a penalty for supplying false information on Form W-4. 1040ez tax tables See Penalties , later. 1040ez tax tables   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. 1040ez tax tables   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. 1040ez tax tables If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. 1040ez tax tables Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. 1040ez tax tables At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. 1040ez tax tables   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. 1040ez tax tables   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. 1040ez tax tables Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. 1040ez tax tables   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. 1040ez tax tables Your employer must then withhold tax based on this new Form W-4. 1040ez tax tables   Additional information is available at IRS. 1040ez tax tables gov. 1040ez tax tables Enter “withholding compliance questions” in the search box. 1040ez tax tables Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. 1040ez tax tables The exemption applies only to income tax, not to social security or Medicare tax. 1040ez tax tables You can claim exemption from withholding for 2014 only if both of the following situations apply. 1040ez tax tables For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. 1040ez tax tables For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. 1040ez tax tables Use Figure 1-A to help you decide whether you can claim exemption from withholding. 1040ez tax tables Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. 1040ez tax tables These situations are discussed later. 1040ez tax tables Students. 1040ez tax tables   If you are a student, you are not automatically exempt. 1040ez tax tables If you work only part time or during the summer, you may qualify for exemption from withholding. 1040ez tax tables Example 1. 1040ez tax tables You are a high school student and expect to earn $2,500 from a summer job. 1040ez tax tables You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. 1040ez tax tables You worked last summer and had $375 federal income tax withheld from your pay. 1040ez tax tables The entire $375 was refunded when you filed your 2013 return. 1040ez tax tables Using Figure 1-A, you find that you can claim exemption from withholding. 1040ez tax tables Please click here for the text description of the image. 1040ez tax tables Figure 1-A: Exemption From Withholding on Form W-4 Example 2. 1040ez tax tables The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. 1040ez tax tables Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. 1040ez tax tables    You may have to file a tax return, even if you are exempt from withholding. 1040ez tax tables See Publication 501 to see whether you must file a return. 1040ez tax tables    Age 65 or older or blind. 1040ez tax tables If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. 1040ez tax tables Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. 1040ez tax tables Instead, see Itemizing deductions or claiming exemptions or credits, next. 1040ez tax tables Itemizing deductions or claiming exemptions or credits. 1040ez tax tables   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. 1040ez tax tables You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. 1040ez tax tables Claiming exemption from withholding. 1040ez tax tables   To claim exemption, you must give your employer a Form W-4. 1040ez tax tables Do not complete lines 5 and 6. 1040ez tax tables Enter “Exempt” on line 7. 1040ez tax tables   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. 1040ez tax tables If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. 1040ez tax tables   Your claim of exempt status may be reviewed by the IRS. 1040ez tax tables See IRS review of your withholding , earlier. 1040ez tax tables An exemption is good for only 1 year. 1040ez tax tables   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. 1040ez tax tables Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. 1040ez tax tables The payer can figure withholding on supplemental wages using the same method used for your regular wages. 1040ez tax tables However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. 1040ez tax tables Expense allowances. 1040ez tax tables   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. 1040ez tax tables A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. 1040ez tax tables   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. 1040ez tax tables Accountable plan. 1040ez tax tables   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. 1040ez tax tables Your expenses must have a business connection. 1040ez tax tables That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 1040ez tax tables You must adequately account to your employer for these expenses within a reasonable period of time. 1040ez tax tables You must return any excess reimbursement or allowance within a reasonable period of time. 1040ez tax tables    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. 1040ez tax tables   The definition of reasonable period of time depends on the facts and circumstances of your situation. 1040ez tax tables However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 1040ez tax tables You receive an advance within 30 days of the time you have an expense. 1040ez tax tables You adequately account for your expenses within 60 days after they were paid or incurred. 1040ez tax tables You return any excess reimbursement within 120 days after the expense was paid or incurred. 1040ez tax tables You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. 1040ez tax tables Nonaccountable plan. 1040ez tax tables   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. 1040ez tax tables For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. 1040ez tax tables Penalties You may have to pay a penalty of $500 if both of the following apply. 1040ez tax tables You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. 1040ez tax tables You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. 1040ez tax tables There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. 1040ez tax tables The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. 1040ez tax tables These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. 1040ez tax tables A simple error or an honest mistake will not result in one of these penalties. 1040ez tax tables For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. 1040ez tax tables However, see chapter 4 for information on the penalty for underpaying your tax. 1040ez tax tables Tips The tips you receive while working on your job are considered part of your pay. 1040ez tax tables You must include your tips on your tax return on the same line as your regular pay. 1040ez tax tables However, tax is not withheld directly from tip income, as it is from your regular pay. 1040ez tax tables Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. 1040ez tax tables Reporting tips to your employer. 1040ez tax tables   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. 1040ez tax tables The report is due by the 10th day of the following month. 1040ez tax tables   If you have more than one job, make a separate report to each employer. 1040ez tax tables Report only the tips you received while working for that employer, and only if they total $20 or more for the month. 1040ez tax tables How employer figures amount to withhold. 1040ez tax tables   The tips you report to your employer are counted as part of your income for the month you report them. 1040ez tax tables Your employer can figure your withholding in either of two ways. 1040ez tax tables By withholding at the regular rate on the sum of your pay plus your reported tips. 1040ez tax tables By withholding at the regular rate on your pay plus a percentage of your reported tips. 1040ez tax tables Not enough pay to cover taxes. 1040ez tax tables   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. 1040ez tax tables   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. 1040ez tax tables If not enough tax is withheld, you may have to pay estimated tax. 1040ez tax tables When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. 1040ez tax tables Tips not reported to your employer. 1040ez tax tables   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). 1040ez tax tables Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. 1040ez tax tables Allocated tips. 1040ez tax tables   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. 1040ez tax tables   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. 1040ez tax tables Withholding is based only on your pay plus your reported tips. 1040ez tax tables Your employer should refund to you any incorrectly withheld tax. 1040ez tax tables More information. 1040ez tax tables   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi
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The 1040ez Tax Tables

1040ez tax tables 28. 1040ez tax tables   Deducciones Misceláneas Table of Contents Qué 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 Qué Hay de Nuevo Tarifa estándar por milla. 1040ez tax tables  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. 1040ez tax tables Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). 1040ez tax tables Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. 1040ez tax tables Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. 1040ez tax tables Deducciones no sujetas al límite del 2%. 1040ez tax tables Gastos que no se pueden deducir. 1040ez tax tables Tiene que guardar documentación para verificar sus deducciones. 1040ez tax tables Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. 1040ez tax tables Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. 1040ez tax tables Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). 1040ez tax tables Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. 1040ez tax tables Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. 1040ez tax tables Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. 1040ez tax tables Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. 1040ez tax tables Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. 1040ez tax tables Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). 1040ez tax tables Costos de la preparación de la declaración de impuestos (línea 22). 1040ez tax tables Otros gastos (línea 23). 1040ez tax tables Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. 1040ez tax tables Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. 1040ez tax tables Un gasto es necesario si es adecuado y útil para su negocio. 1040ez tax tables Un gasto no tiene que ser obligatorio para considerarse necesario. 1040ez tax tables A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. 1040ez tax tables Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. 1040ez tax tables Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. 1040ez tax tables Educación relacionada con el trabajo. 1040ez tax tables (Vea el capítulo 27). 1040ez tax tables Honorarios legales relacionados con su trabajo. 1040ez tax tables Licencias y tarifas reglamentarias. 1040ez tax tables Primas de seguro contra negligencia profesional. 1040ez tax tables Exámenes médicos requeridos por un empleador. 1040ez tax tables Impuestos sobre una profesión u ocupación. 1040ez tax tables Pasaporte para un viaje de negocios. 1040ez tax tables Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. 1040ez tax tables Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. 1040ez tax tables (Vea el capítulo 26). 1040ez tax tables Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. 1040ez tax tables Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. 1040ez tax tables Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. 1040ez tax tables Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. 1040ez tax tables Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. 1040ez tax tables Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. 1040ez tax tables Actividades políticas y de cabildeo. 1040ez tax tables   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. 1040ez tax tables Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. 1040ez tax tables Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. 1040ez tax tables Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. 1040ez tax tables Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. 1040ez tax tables No obstante, ninguno puede deducir más de $250 como gastos calificados. 1040ez tax tables Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. 1040ez tax tables Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. 1040ez tax tables Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. 1040ez tax tables Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. 1040ez tax tables Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. 1040ez tax tables Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. 1040ez tax tables Cuotas de agencias de colocación y empleo. 1040ez tax tables   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. 1040ez tax tables Si el empleador le devuelve dinero. 1040ez tax tables   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. 1040ez tax tables (Vea Recuperaciones de Fondos en el capítulo 12). 1040ez tax tables Si el empleador le paga a la agencia de empleo. 1040ez tax tables   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. 1040ez tax tables Currículum vitae. 1040ez tax tables   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. 1040ez tax tables Gastos de viaje y transporte. 1040ez tax tables   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. 1040ez tax tables Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. 1040ez tax tables Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. 1040ez tax tables   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. 1040ez tax tables   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. 1040ez tax tables La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. 1040ez tax tables Vea el capítulo 26 para más información. 1040ez tax tables Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. 1040ez tax tables Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. 1040ez tax tables Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. 1040ez tax tables Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. 1040ez tax tables Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. 1040ez tax tables Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. 1040ez tax tables Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. 1040ez tax tables No obstante, no puede deducir los costos de viajes como una forma de educación. 1040ez tax tables Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. 1040ez tax tables Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. 1040ez tax tables Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. 1040ez tax tables Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. 1040ez tax tables También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. 1040ez tax tables No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. 1040ez tax tables Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. 1040ez tax tables Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. 1040ez tax tables Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. 1040ez tax tables Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. 1040ez tax tables La ropa no es adecuada para uso cotidiano. 1040ez tax tables No es suficiente usar ropa distintiva. 1040ez tax tables Su empleador tiene que requerir específicamente esa ropa. 1040ez tax tables Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. 1040ez tax tables La ropa no puede servir para reemplazar su ropa habitual. 1040ez tax tables Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. 1040ez tax tables ). 1040ez tax tables Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. 1040ez tax tables Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. 1040ez tax tables Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. 1040ez tax tables Ropa de protección. 1040ez tax tables   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. 1040ez tax tables   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. 1040ez tax tables Uniformes militares. 1040ez tax tables   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. 1040ez tax tables Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. 1040ez tax tables Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. 1040ez tax tables   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. 1040ez tax tables   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. 1040ez tax tables Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. 1040ez tax tables De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. 1040ez tax tables Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. 1040ez tax tables También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. 1040ez tax tables Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. 1040ez tax tables En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. 1040ez tax tables Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. 1040ez tax tables Algunos de estos gastos se explican más adelante. 1040ez tax tables Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. 1040ez tax tables Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. 1040ez tax tables Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. 1040ez tax tables Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. 1040ez tax tables Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. 1040ez tax tables Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. 1040ez tax tables Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. 1040ez tax tables Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. 1040ez tax tables Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. 1040ez tax tables Dichos cargos son deducibles en el año en que se paguen. 1040ez tax tables Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). 1040ez tax tables Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). 1040ez tax tables Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. 1040ez tax tables Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. 1040ez tax tables No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. 1040ez tax tables Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. 1040ez tax tables Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. 1040ez tax tables Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. 1040ez tax tables Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. 1040ez tax tables Tiene que agregar el cargo al costo de los bienes. 1040ez tax tables No puede deducir el cargo que pague a un agente de bolsa para vender valores. 1040ez tax tables Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. 1040ez tax tables Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. 1040ez tax tables Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. 1040ez tax tables Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. 1040ez tax tables Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. 1040ez tax tables Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. 1040ez tax tables Las deducciones de dichas entidades se traspasan a los socios o accionistas. 1040ez tax tables Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. 1040ez tax tables Ejemplo. 1040ez tax tables Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. 1040ez tax tables El club se considera una sociedad colectiva. 1040ez tax tables Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. 1040ez tax tables En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. 1040ez tax tables No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. 1040ez tax tables Fondos mutuos de oferta pública. 1040ez tax tables   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. 1040ez tax tables Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. 1040ez tax tables   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). 1040ez tax tables Esta cifra neta es la cantidad que declara como ingresos. 1040ez tax tables Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. 1040ez tax tables Declaraciones informativas. 1040ez tax tables   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. 1040ez tax tables Sociedades colectivas y de tipo S. 1040ez tax tables   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. 1040ez tax tables Fondos mutuos que no son de oferta pública. 1040ez tax tables   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. 1040ez tax tables Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. 1040ez tax tables Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. 1040ez tax tables Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. 1040ez tax tables También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. 1040ez tax tables Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. 1040ez tax tables Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). 1040ez tax tables Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. 1040ez tax tables Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. 1040ez tax tables Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. 1040ez tax tables Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. 1040ez tax tables Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. 1040ez tax tables Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. 1040ez tax tables Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. 1040ez tax tables No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. 1040ez tax tables Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. 1040ez tax tables Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. 1040ez tax tables Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. 1040ez tax tables Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. 1040ez tax tables Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. 1040ez tax tables No están sujetas al límite del 2%. 1040ez tax tables Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. 1040ez tax tables Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). 1040ez tax tables Prima amortizable de bonos tributables. 1040ez tax tables Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. 1040ez tax tables Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. 1040ez tax tables Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. 1040ez tax tables Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. 1040ez tax tables Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. 1040ez tax tables Pérdidas por estafas de inversiones engañosas tipo Ponzi. 1040ez tax tables Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. 1040ez tax tables Reintegros de más de $3,000 por la reclamación de un derecho. 1040ez tax tables Inversión no recuperada en una anualidad. 1040ez tax tables Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. 1040ez tax tables Puede optar por amortizar la prima de bonos tributables. 1040ez tax tables Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. 1040ez tax tables Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. 1040ez tax tables Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. 1040ez tax tables Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). 1040ez tax tables Primero, declare la pérdida en la Sección B del Formulario 4684. 1040ez tax tables Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. 1040ez tax tables Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. 1040ez tax tables Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. 1040ez tax tables Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. 1040ez tax tables Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. 1040ez tax tables Vea la Publicación 559, en inglés, para obtener más información. 1040ez tax tables Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. 1040ez tax tables Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. 1040ez tax tables No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. 1040ez tax tables No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. 1040ez tax tables Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. 1040ez tax tables Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. 1040ez tax tables Diario de ganancias y pérdidas. 1040ez tax tables Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. 1040ez tax tables Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. 1040ez tax tables El nombre y la dirección o ubicación del establecimiento de apuestas. 1040ez tax tables Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. 1040ez tax tables La (o las) cantidad(es) que ganó o perdió. 1040ez tax tables Vea la Publicación 529, en inglés, para información adicional. 1040ez tax tables Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. 1040ez tax tables Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. 1040ez tax tables Personas que trabajan por cuenta propia. 1040ez tax tables   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. 1040ez tax tables Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. 1040ez tax tables No está sujeto a las limitaciones de actividades pasivas. 1040ez tax tables Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. 1040ez tax tables Vea Reintegros en el capítulo 12, para más información. 1040ez tax tables Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. 1040ez tax tables Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. 1040ez tax tables Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. 1040ez tax tables Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. 1040ez tax tables Luego, se explican en mayor detalle los gastos no deducibles adicionales. 1040ez tax tables Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. 1040ez tax tables Gastos de entierro o funeral, incluido el costo de la tumba. 1040ez tax tables Gastos de capital. 1040ez tax tables Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. 1040ez tax tables Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. 1040ez tax tables Reparaciones, seguro y alquiler de la vivienda. 1040ez tax tables Sobornos y comisiones clandestinas. 1040ez tax tables Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. 1040ez tax tables Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. 1040ez tax tables Primas de seguro personal por incapacidad. 1040ez tax tables Gastos personales, de vida o familiares. 1040ez tax tables Valor de salarios no recibidos o período de vacaciones no utilizadas. 1040ez tax tables Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. 1040ez tax tables Vea el capítulo 36. 1040ez tax tables Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. 1040ez tax tables Estos incluyen cargos de calificación e inscripción para las elecciones primarias. 1040ez tax tables Honorarios legales. 1040ez tax tables   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. 1040ez tax tables Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. 1040ez tax tables Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. 1040ez tax tables Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. 1040ez tax tables No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. 1040ez tax tables No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. 1040ez tax tables Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). 1040ez tax tables Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. 1040ez tax tables Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. 1040ez tax tables Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). 1040ez tax tables Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. 1040ez tax tables Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. 1040ez tax tables Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. 1040ez tax tables Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. 1040ez tax tables Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. 1040ez tax tables Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. 1040ez tax tables Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. 1040ez tax tables Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. 1040ez tax tables Consulte el capítulo 18 para información sobre la pensión alimenticia. 1040ez tax tables Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. 1040ez tax tables Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. 1040ez tax tables Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. 1040ez tax tables Cuotas usadas para cabildeo. 1040ez tax tables   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. 1040ez tax tables Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. 1040ez tax tables Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. 1040ez tax tables Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. 1040ez tax tables Vea el capítulo 25. 1040ez tax tables Ejemplo. 1040ez tax tables Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. 1040ez tax tables El diamante se cae del anillo y nunca lo pudo encontrar. 1040ez tax tables La pérdida del diamante es un hecho fortuito. 1040ez tax tables Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. 1040ez tax tables Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. 1040ez tax tables Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. 1040ez tax tables Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. 1040ez tax tables Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. 1040ez tax tables Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. 1040ez tax tables Demanda por incumplimiento de promesa de matrimonio. 1040ez tax tables Cargos civiles o penales derivados de una relación personal. 1040ez tax tables Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. 1040ez tax tables Preparación de un título (o defensa o perfeccionamiento de un título). 1040ez tax tables Preparación de un testamento. 1040ez tax tables Reclamaciones de propiedad o liquidación de propiedad en un divorcio. 1040ez tax tables No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. 1040ez tax tables Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. 1040ez tax tables Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. 1040ez tax tables Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. 1040ez tax tables Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. 1040ez tax tables Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. 1040ez tax tables Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. 1040ez tax tables Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. 1040ez tax tables Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. 1040ez tax tables Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. 1040ez tax tables No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. 1040ez tax tables Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. 1040ez tax tables No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. 1040ez tax tables Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. 1040ez tax tables Ejemplo. 1040ez tax tables Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. 1040ez tax tables Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. 1040ez tax tables No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. 1040ez tax tables Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. 1040ez tax tables Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). 1040ez tax tables Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. 1040ez tax tables Vea el capítulo 26 para más información sobre gastos de viaje deducibles. 1040ez tax tables Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. 1040ez tax tables Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. 1040ez tax tables Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. 1040ez tax tables Prev  Up  Next   Home   More Online Publications