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2011 Tax Deductions

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2011 Tax Deductions

2011 tax deductions Publication 15-B - Main Content Table of Contents 1. 2011 tax deductions Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. 2011 tax deductions Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. 2011 tax deductions Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. 2011 tax deductions Rules for Withholding, Depositing, and ReportingTransfer of property. 2011 tax deductions Amount of deposit. 2011 tax deductions Limitation. 2011 tax deductions Conformity rules. 2011 tax deductions Election not to withhold income tax. 2011 tax deductions How To Get Tax Help 1. 2011 tax deductions Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. 2011 tax deductions For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. 2011 tax deductions Performance of services. 2011 tax deductions   A person who performs services for you does not have to be your employee. 2011 tax deductions A person may perform services for you as an independent contractor, partner, or director. 2011 tax deductions Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. 2011 tax deductions Provider of benefit. 2011 tax deductions   You are the provider of a fringe benefit if it is provided for services performed for you. 2011 tax deductions You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. 2011 tax deductions For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. 2011 tax deductions Recipient of benefit. 2011 tax deductions   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. 2011 tax deductions That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. 2011 tax deductions For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. 2011 tax deductions Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. 2011 tax deductions Section 2 discusses the exclusions that apply to certain fringe benefits. 2011 tax deductions Any benefit not excluded under the rules discussed in section 2 is taxable. 2011 tax deductions Including taxable benefits in pay. 2011 tax deductions   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. 2011 tax deductions Any amount the law excludes from pay. 2011 tax deductions Any amount the recipient paid for the benefit. 2011 tax deductions The rules used to determine the value of a fringe benefit are discussed in section 3. 2011 tax deductions   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. 2011 tax deductions However, you can use special rules to withhold, deposit, and report the employment taxes. 2011 tax deductions These rules are discussed in section 4. 2011 tax deductions   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. 2011 tax deductions However, you may have to report the benefit on one of the following information returns. 2011 tax deductions If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2011 tax deductions For more information, see the instructions for the forms listed above. 2011 tax deductions Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. 2011 tax deductions If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. 2011 tax deductions Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. 2011 tax deductions However, a cafeteria plan can include a qualified 401(k) plan as a benefit. 2011 tax deductions Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. 2011 tax deductions Qualified benefits. 2011 tax deductions   A cafeteria plan can include the following benefits discussed in section 2. 2011 tax deductions Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). 2011 tax deductions Adoption assistance. 2011 tax deductions Dependent care assistance. 2011 tax deductions Group-term life insurance coverage (including costs that cannot be excluded from wages). 2011 tax deductions Health savings accounts (HSAs). 2011 tax deductions Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. 2011 tax deductions Benefits not allowed. 2011 tax deductions   A cafeteria plan cannot include the following benefits discussed in section 2. 2011 tax deductions Archer MSAs. 2011 tax deductions See Accident and Health Benefits in section 2. 2011 tax deductions Athletic facilities. 2011 tax deductions De minimis (minimal) benefits. 2011 tax deductions Educational assistance. 2011 tax deductions Employee discounts. 2011 tax deductions Employer-provided cell phones. 2011 tax deductions Lodging on your business premises. 2011 tax deductions Meals. 2011 tax deductions Moving expense reimbursements. 2011 tax deductions No-additional-cost services. 2011 tax deductions Transportation (commuting) benefits. 2011 tax deductions Tuition reduction. 2011 tax deductions Working condition benefits. 2011 tax deductions It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). 2011 tax deductions $2,500 limit on a health flexible spending arrangement (FSA). 2011 tax deductions   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 2011 tax deductions For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 2011 tax deductions   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). 2011 tax deductions While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. 2011 tax deductions A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. 2011 tax deductions   For more information, see Notice 2012-40, 2012-26 I. 2011 tax deductions R. 2011 tax deductions B. 2011 tax deductions 1046, available at www. 2011 tax deductions irs. 2011 tax deductions gov/irb/2012-26_IRB/ar09. 2011 tax deductions html. 2011 tax deductions Employee. 2011 tax deductions   For these plans, treat the following individuals as employees. 2011 tax deductions A current common-law employee. 2011 tax deductions See section 2 in Publication 15 (Circular E) for more information. 2011 tax deductions A full-time life insurance agent who is a current statutory employee. 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions Exception for S corporation shareholders. 2011 tax deductions   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 tax deductions A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 tax deductions Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 tax deductions Plans that favor highly compensated employees. 2011 tax deductions   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. 2011 tax deductions A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. 2011 tax deductions   A highly compensated employee for this purpose is any of the following employees. 2011 tax deductions An officer. 2011 tax deductions A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. 2011 tax deductions An employee who is highly compensated based on the facts and circumstances. 2011 tax deductions A spouse or dependent of a person described in (1), (2), or (3). 2011 tax deductions Plans that favor key employees. 2011 tax deductions   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. 2011 tax deductions A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. 2011 tax deductions However, a plan you maintain under a collective bargaining agreement does not favor key employees. 2011 tax deductions   A key employee during 2014 is generally an employee who is either of the following. 2011 tax deductions An officer having annual pay of more than $170,000. 2011 tax deductions An employee who for 2014 is either of the following. 2011 tax deductions A 5% owner of your business. 2011 tax deductions A 1% owner of your business whose annual pay was more than $150,000. 2011 tax deductions Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. 2011 tax deductions Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. 2011 tax deductions Eligible employer. 2011 tax deductions   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. 2011 tax deductions If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. 2011 tax deductions If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. 2011 tax deductions Eligibility and participation requirements. 2011 tax deductions   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. 2011 tax deductions You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. 2011 tax deductions S. 2011 tax deductions source. 2011 tax deductions Contribution requirements. 2011 tax deductions   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. 2011 tax deductions If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. 2011 tax deductions More information. 2011 tax deductions   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. 2011 tax deductions 2. 2011 tax deductions Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. 2011 tax deductions These rules exclude all or part of the value of certain benefits from the recipient's pay. 2011 tax deductions The excluded benefits are not subject to federal income tax withholding. 2011 tax deductions Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. 2011 tax deductions This section discusses the exclusion rules for the following fringe benefits. 2011 tax deductions Accident and health benefits. 2011 tax deductions Achievement awards. 2011 tax deductions Adoption assistance. 2011 tax deductions Athletic facilities. 2011 tax deductions De minimis (minimal) benefits. 2011 tax deductions Dependent care assistance. 2011 tax deductions Educational assistance. 2011 tax deductions Employee discounts. 2011 tax deductions Employee stock options. 2011 tax deductions Employer-provided cell phones. 2011 tax deductions Group-term life insurance coverage. 2011 tax deductions Health savings accounts (HSAs). 2011 tax deductions Lodging on your business premises. 2011 tax deductions Meals. 2011 tax deductions Moving expense reimbursements. 2011 tax deductions No-additional-cost services. 2011 tax deductions Retirement planning services. 2011 tax deductions Transportation (commuting) benefits. 2011 tax deductions Tuition reduction. 2011 tax deductions Working condition benefits. 2011 tax deductions See Table 2-1, later, for an overview of the employment tax treatment of these benefits. 2011 tax deductions Table 2-1. 2011 tax deductions Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. 2011 tax deductions ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. 2011 tax deductions Exempt, except for certain payments to S corporation employees who are 2% shareholders. 2011 tax deductions Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). 2011 tax deductions Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. 2011 tax deductions De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). 2011 tax deductions Educational assistance Exempt up to $5,250 of benefits each year. 2011 tax deductions (See Educational Assistance , later in this section. 2011 tax deductions ) Employee discounts Exempt3 up to certain limits. 2011 tax deductions (See Employee Discounts , later in this section. 2011 tax deductions ) Employee stock options See Employee Stock Options , later in this section. 2011 tax deductions Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. 2011 tax deductions Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. 2011 tax deductions (Special rules apply to former employees. 2011 tax deductions ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. 2011 tax deductions (See Health Savings Accounts , later in this section. 2011 tax deductions ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. 2011 tax deductions Meals Exempt if furnished on your business premises for your convenience. 2011 tax deductions Exempt if de minimis. 2011 tax deductions Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. 2011 tax deductions No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). 2011 tax deductions (See Transportation (Commuting) Benefits , later in this section. 2011 tax deductions ) Exempt if de minimis. 2011 tax deductions Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). 2011 tax deductions Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. 2011 tax deductions 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. 2011 tax deductions 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. 2011 tax deductions 4 Exemption does not apply to certain key employees under a plan that favors those employees. 2011 tax deductions 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. 2011 tax deductions 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. 2011 tax deductions 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. 2011 tax deductions Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. 2011 tax deductions Also, show it in box 12 with code “C. 2011 tax deductions ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. 2011 tax deductions Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. 2011 tax deductions Contributions to the cost of accident or health insurance including qualified long-term care insurance. 2011 tax deductions Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. 2011 tax deductions Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). 2011 tax deductions This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. 2011 tax deductions Payments or reimbursements of medical expenses. 2011 tax deductions Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). 2011 tax deductions The payments must be figured without regard to any period of absence from work. 2011 tax deductions Accident or health plan. 2011 tax deductions   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. 2011 tax deductions The plan may be insured or noninsured and does not need to be in writing. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current common-law employee. 2011 tax deductions A full-time life insurance agent who is a current statutory employee. 2011 tax deductions A retired employee. 2011 tax deductions A former employee you maintain coverage for based on the employment relationship. 2011 tax deductions A widow or widower of an individual who died while an employee. 2011 tax deductions A widow or widower of a retired employee. 2011 tax deductions For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions Special rule for certain government plans. 2011 tax deductions   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. 2011 tax deductions See section 105(j) for details. 2011 tax deductions Exception for S corporation shareholders. 2011 tax deductions   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 tax deductions A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 tax deductions Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 tax deductions Exclusion from wages. 2011 tax deductions   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. 2011 tax deductions Exception for certain long-term care benefits. 2011 tax deductions   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. 2011 tax deductions This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. 2011 tax deductions However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. 2011 tax deductions S corporation shareholders. 2011 tax deductions   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. 2011 tax deductions However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. 2011 tax deductions Exception for highly compensated employees. 2011 tax deductions   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. 2011 tax deductions However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. 2011 tax deductions   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. 2011 tax deductions   A highly compensated employee for this exception is any of the following individuals. 2011 tax deductions One of the five highest paid officers. 2011 tax deductions An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. 2011 tax deductions An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). 2011 tax deductions   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. 2011 tax deductions COBRA premiums. 2011 tax deductions   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). 2011 tax deductions The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. 2011 tax deductions Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. 2011 tax deductions The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. 2011 tax deductions The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current employee. 2011 tax deductions A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions Exception for S corporation shareholders. 2011 tax deductions   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 tax deductions A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 tax deductions Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 tax deductions Exclusion from wages. 2011 tax deductions   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. 2011 tax deductions The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). 2011 tax deductions See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. 2011 tax deductions    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. 2011 tax deductions   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. 2011 tax deductions The part of the cost that is more than your allowable deduction (up to the value of the awards). 2011 tax deductions The amount by which the value of the awards exceeds your allowable deduction. 2011 tax deductions Exclude the remaining value of the awards from the employee's wages. 2011 tax deductions Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. 2011 tax deductions It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. 2011 tax deductions To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. 2011 tax deductions It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). 2011 tax deductions A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. 2011 tax deductions You give reasonable notice of the plan to eligible employees. 2011 tax deductions Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. 2011 tax deductions For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 tax deductions The employee was a 5% owner at any time during the year or the preceding year. 2011 tax deductions The employee received more than $115,000 in pay for the preceding year. 2011 tax deductions You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 tax deductions You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. 2011 tax deductions However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. 2011 tax deductions For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. 2011 tax deductions You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. 2011 tax deductions Use code “T” to identify this amount. 2011 tax deductions Exception for S corporation shareholders. 2011 tax deductions   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. 2011 tax deductions A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 tax deductions Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. 2011 tax deductions Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. 2011 tax deductions For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. 2011 tax deductions On-premises facility. 2011 tax deductions   The athletic facility must be located on premises you own or lease. 2011 tax deductions It does not have to be located on your business premises. 2011 tax deductions However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current employee. 2011 tax deductions A former employee who retired or left on disability. 2011 tax deductions A widow or widower of an individual who died while an employee. 2011 tax deductions A widow or widower of a former employee who retired or left on disability. 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions A partner who performs services for a partnership. 2011 tax deductions De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. 2011 tax deductions A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. 2011 tax deductions Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. 2011 tax deductions Examples of de minimis benefits include the following. 2011 tax deductions Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. 2011 tax deductions See Employer-Provided Cell Phones , later in this section, for details. 2011 tax deductions Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. 2011 tax deductions Holiday gifts, other than cash, with a low fair market value. 2011 tax deductions Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. 2011 tax deductions Meals. 2011 tax deductions See Meals , later in this section, for details. 2011 tax deductions Occasional parties or picnics for employees and their guests. 2011 tax deductions Occasional tickets for theater or sporting events. 2011 tax deductions Transportation fare. 2011 tax deductions See Transportation (Commuting) Benefits , later in this section, for details. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat any recipient of a de minimis benefit as an employee. 2011 tax deductions Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. 2011 tax deductions The services must be for a qualifying person's care and must be provided to allow the employee to work. 2011 tax deductions These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. 2011 tax deductions For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current employee. 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions Yourself (if you are a sole proprietor). 2011 tax deductions A partner who performs services for a partnership. 2011 tax deductions Exclusion from wages. 2011 tax deductions   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. 2011 tax deductions   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. 2011 tax deductions This limit is reduced to $2,500 for married employees filing separate returns. 2011 tax deductions   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. 2011 tax deductions Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. 2011 tax deductions For more information on the earned income limit, see Publication 503. 2011 tax deductions Exception for highly compensated employees. 2011 tax deductions   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. 2011 tax deductions   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 tax deductions The employee was a 5% owner at any time during the year or the preceding year. 2011 tax deductions The employee received more than $115,000 in pay for the preceding year. 2011 tax deductions You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 tax deductions Form W-2. 2011 tax deductions   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. 2011 tax deductions Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. 2011 tax deductions Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. 2011 tax deductions Example. 2011 tax deductions   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. 2011 tax deductions In addition, it provides occasional on-site dependent care to its employees at no cost. 2011 tax deductions Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. 2011 tax deductions In addition, Emily used the on-site dependent care several times. 2011 tax deductions The fair market value of the on-site care was $700. 2011 tax deductions Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). 2011 tax deductions Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. 2011 tax deductions Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. 2011 tax deductions The exclusion also applies to graduate level courses. 2011 tax deductions Educational assistance means amounts you pay or incur for your employees' education expenses. 2011 tax deductions These expenses generally include the cost of books, equipment, fees, supplies, and tuition. 2011 tax deductions However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. 2011 tax deductions Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. 2011 tax deductions Nor do they include the cost of lodging, meals, or transportation. 2011 tax deductions Educational assistance program. 2011 tax deductions   An educational assistance program is a separate written plan that provides educational assistance only to your employees. 2011 tax deductions The program qualifies only if all of the following tests are met. 2011 tax deductions The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. 2011 tax deductions To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. 2011 tax deductions The program does not provide more than 5% of its benefits during the year for shareholders or owners. 2011 tax deductions A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. 2011 tax deductions The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. 2011 tax deductions You give reasonable notice of the program to eligible employees. 2011 tax deductions Your program can cover former employees if their employment is the reason for the coverage. 2011 tax deductions   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 tax deductions The employee was a 5% owner at any time during the year or the preceding year. 2011 tax deductions The employee received more than $115,000 in pay for the preceding year. 2011 tax deductions You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current employee. 2011 tax deductions A former employee who retired, left on disability, or was laid off. 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions Yourself (if you are a sole proprietor). 2011 tax deductions A partner who performs services for a partnership. 2011 tax deductions Exclusion from wages. 2011 tax deductions   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. 2011 tax deductions Assistance over $5,250. 2011 tax deductions   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. 2011 tax deductions Working condition benefits may be excluded from wages. 2011 tax deductions Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. 2011 tax deductions See Working Condition Benefits , later, in this section. 2011 tax deductions Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. 2011 tax deductions However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current employee. 2011 tax deductions A former employee who retired or left on disability. 2011 tax deductions A widow or widower of an individual who died while an employee. 2011 tax deductions A widow or widower of an employee who retired or left on disability. 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 tax deductions A partner who performs services for a partnership. 2011 tax deductions Exclusion from wages. 2011 tax deductions   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. 2011 tax deductions For a discount on services, 20% of the price you charge nonemployee customers for the service. 2011 tax deductions For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. 2011 tax deductions   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. 2011 tax deductions To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. 2011 tax deductions Exception for highly compensated employees. 2011 tax deductions   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. 2011 tax deductions All of your employees. 2011 tax deductions A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. 2011 tax deductions   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 tax deductions The employee was a 5% owner at any time during the year or the preceding year. 2011 tax deductions The employee received more than $115,000 in pay for the preceding year. 2011 tax deductions You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 tax deductions Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. 2011 tax deductions Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. 2011 tax deductions The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. 2011 tax deductions Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. 2011 tax deductions The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. 2011 tax deductions However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. 2011 tax deductions An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. 2011 tax deductions ” See Regulations section 1. 2011 tax deductions 83-7. 2011 tax deductions An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. 2011 tax deductions The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. 2011 tax deductions See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. 2011 tax deductions You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. 2011 tax deductions irs. 2011 tax deductions gov/pub/irs-irbs/irb02-19. 2011 tax deductions pdf. 2011 tax deductions See Revenue Ruling 2004-60, 2004-24 I. 2011 tax deductions R. 2011 tax deductions B. 2011 tax deductions 1051, available at www. 2011 tax deductions irs. 2011 tax deductions gov/irb/2004-24_IRB/ar13. 2011 tax deductions html. 2011 tax deductions For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. 2011 tax deductions Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. 2011 tax deductions Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. 2011 tax deductions For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. 2011 tax deductions Noncompensatory business purposes. 2011 tax deductions   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. 2011 tax deductions Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. 2011 tax deductions Cell phones provided to promote goodwill, boost morale, or attract prospective employees. 2011 tax deductions   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. 2011 tax deductions Additional information. 2011 tax deductions   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. 2011 tax deductions R. 2011 tax deductions B. 2011 tax deductions 407, available at  www. 2011 tax deductions irs. 2011 tax deductions gov/irb/2011-38_IRB/ar07. 2011 tax deductions html. 2011 tax deductions Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. 2011 tax deductions It provides a general death benefit that is not included in income. 2011 tax deductions You provide it to a group of employees. 2011 tax deductions See The 10-employee rule , later. 2011 tax deductions It provides an amount of insurance to each employee based on a formula that prevents individual selection. 2011 tax deductions This formula must use factors such as the employee's age, years of service, pay, or position. 2011 tax deductions You provide it under a policy you directly or indirectly carry. 2011 tax deductions Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. 2011 tax deductions Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. 2011 tax deductions Group-term life insurance does not include the following insurance. 2011 tax deductions Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. 2011 tax deductions Life insurance on the life of your employee's spouse or dependent. 2011 tax deductions However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. 2011 tax deductions See De Minimis (Minimal) Benefits , earlier in this section. 2011 tax deductions Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. 2011 tax deductions See Regulations section 1. 2011 tax deductions 79-1 for details. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat the following individuals as employees. 2011 tax deductions A current common-law employee. 2011 tax deductions A full-time life insurance agent who is a current statutory employee. 2011 tax deductions An individual who was formerly your employee under (1) or (2). 2011 tax deductions A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. 2011 tax deductions Exception for S corporation shareholders. 2011 tax deductions   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 tax deductions A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 tax deductions Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 tax deductions The 10-employee rule. 2011 tax deductions   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. 2011 tax deductions   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. 2011 tax deductions For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. 2011 tax deductions However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. 2011 tax deductions A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. 2011 tax deductions Exceptions. 2011 tax deductions   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. 2011 tax deductions   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. 2011 tax deductions If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. 2011 tax deductions You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. 2011 tax deductions You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. 2011 tax deductions See Regulations section 1. 2011 tax deductions 79-1 for details. 2011 tax deductions   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. 2011 tax deductions You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. 2011 tax deductions The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. 2011 tax deductions Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. 2011 tax deductions   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. 2011 tax deductions They were 65 or older. 2011 tax deductions They customarily work 20 hours or less a week or 5 months or less in a calendar year. 2011 tax deductions They have not been employed for the waiting period given in the policy. 2011 tax deductions This waiting period cannot be more than 6 months. 2011 tax deductions Exclusion from wages. 2011 tax deductions   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. 2011 tax deductions You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. 2011 tax deductions In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. 2011 tax deductions Coverage over the limit. 2011 tax deductions   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. 2011 tax deductions Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. 2011 tax deductions Also, show it in box 12 with code “C. 2011 tax deductions ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. 2011 tax deductions   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. 2011 tax deductions For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. 2011 tax deductions You must prorate the cost from the table if less than a full month of coverage is involved. 2011 tax deductions Table 2-2. 2011 tax deductions Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . 2011 tax deductions 05 25 through 29 . 2011 tax deductions 06 30 through 34 . 2011 tax deductions 08 35 through 39 . 2011 tax deductions 09 40 through 44 . 2011 tax deductions 10 45 through 49 . 2011 tax deductions 15 50 through 54 . 2011 tax deductions 23 55 through 59 . 2011 tax deductions 43 60 through 64 . 2011 tax deductions 66 65 through 69 1. 2011 tax deductions 27 70 and older 2. 2011 tax deductions 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. 2011 tax deductions Example. 2011 tax deductions Tom's employer provides him with group-term life insurance coverage of $200,000. 2011 tax deductions Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. 2011 tax deductions Tom's employer must include $170 in his wages. 2011 tax deductions The $200,000 of insurance coverage is reduced by $50,000. 2011 tax deductions The yearly cost of $150,000 of coverage is $270 ($. 2011 tax deductions 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. 2011 tax deductions The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. 2011 tax deductions The employer also enters $170 in box 12 with code “C. 2011 tax deductions ” Coverage for dependents. 2011 tax deductions   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. 2011 tax deductions If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. 2011 tax deductions The cost of the insurance is determined by using Table 2-2. 2011 tax deductions Former employees. 2011 tax deductions   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. 2011 tax deductions You are not required to collect those taxes. 2011 tax deductions Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. 2011 tax deductions Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. 2011 tax deductions ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. 2011 tax deductions Exception for key employees. 2011 tax deductions   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. 2011 tax deductions This exception generally does not apply to church plans. 2011 tax deductions When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. 2011 tax deductions Include the cost in boxes 1, 3, and 5 of Form W-2. 2011 tax deductions However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. 2011 tax deductions   For this purpose, the cost of the insurance is the greater of the following amounts. 2011 tax deductions The premiums you pay for the employee's insurance. 2011 tax deductions See Regulations section 1. 2011 tax deductions 79-4T(Q&A 6) for more information. 2011 tax deductions The cost you figure using Table 2-2. 2011 tax deductions   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. 2011 tax deductions See section 416(i) of the Internal Revenue Code for more information. 2011 tax deductions An officer having annual pay of more than $170,000. 2011 tax deductions An individual who for 2014 was either of the following. 2011 tax deductions A 5% owner of your business. 2011 tax deductions A 1% owner of your business whose annual pay was more than $150,000. 2011 tax deductions   A former employee who was a key employee upon retirement or separation from service is also a key employee. 2011 tax deductions   Your plan does not favor key employees as to participation if at least one of the following is true. 2011 tax deductions It benefits at least 70% of your employees. 2011 tax deductions At least 85% of the participating employees are not key employees. 2011 tax deductions It benefits employees who qualify under a set of rules you set up that do not favor key employees. 2011 tax deductions   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. 2011 tax deductions   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. 2011 tax deductions S. 2011 tax deductions source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. 2011 tax deductions   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. 2011 tax deductions Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. 2011 tax deductions S corporation shareholders. 2011 tax deductions   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. 2011 tax deductions When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. 2011 tax deductions Include the cost in boxes 1, 3, and 5 of Form W-2. 2011 tax deductions However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. 2011 tax deductions Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. 2011 tax deductions Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. 2011 tax deductions Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. 2011 tax deductions The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. 2011 tax deductions For more information about HSAs, visit the Department of Treasury's website at www. 2011 tax deductions treasury. 2011 tax deductions gov and enter “HSA” in the search box. 2011 tax deductions Eligibility. 2011 tax deductions   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. 2011 tax deductions For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. 2011 tax deductions   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. 2011 tax deductions Exceptions. 2011 tax deductions   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. 2011 tax deductions Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. 2011 tax deductions However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. 2011 tax deductions For more information, see Other employee health plans in Publication 969. 2011 tax deductions Employer contributions. 2011 tax deductions   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. 2011 tax deductions For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. 2011 tax deductions   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. 2011 tax deductions For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. 2011 tax deductions No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. 2011 tax deductions Nondiscrimination rules. 2011 tax deductions    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. 2011 tax deductions Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. 2011 tax deductions   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. 2011 tax deductions 4980G-4. 2011 tax deductions Exception. 2011 tax deductions   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. 2011 tax deductions A highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 tax deductions The employee was a 5% owner at any time during the year or the preceding year. 2011 tax deductions The employee received more than $115,000 in pay for the preceding year. 2011 tax deductions You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 tax deductions Partnerships and S corporations. 2011 tax deductions   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. 2011 tax deductions Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. 2011 tax deductions Cafeteria plans. 2011 tax deductions   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. 2011 tax deductions However, cafeteria plan nondiscrimination rules still apply. 2011 tax deductions For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. 2011 tax deductions Contributions that favor lower-paid employees are not prohibited. 2011 tax deductions Reporting requirements. 2011 tax deductions   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. 2011 tax deductions ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. 2011 tax deductions Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. 2011 tax deductions It is furnished on your business premises. 2011 tax deductions It is furnished for your convenience. 2011 tax deductions The employee must accept it as a condition of employment. 2011 tax deductions Different tests may apply to lodging furnished by educational institutions. 2011 tax deductions See section 119(d) of the Internal Revenue Code for details. 2011 tax deductions The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. 2011 tax deductions On your business premises. 2011 tax deductions   For this exclusion, your business premises is generally your employee's place of work. 2011 tax deductions For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. 2011 tax deductions For your convenience. 2011 tax deductions   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. 2011 tax deductions You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. 2011 tax deductions This is true even if a law or an employment contract provides that the lodging is furnished as pay. 2011 tax deductions However, a written statement that the lodging is furnished for your convenience is not sufficient. 2011 tax deductions Condition of employment. 2011 tax deductions   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. 2011 tax deductions Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. 2011 tax deductions   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. 2011 tax deductions Example. 2011 tax deductions A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. 2011 tax deductions If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. 2011 tax deductions S corporation shareholders. 2011 tax deductions   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. 2011 tax deductions A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 tax deductions Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 tax deductions Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. 2011 tax deductions De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. 2011 tax deductions The exclusion applies, for example, to the following items. 2011 tax deductions Coffee, doughnuts, or soft drinks. 2011 tax deductions Occasional meals or meal money provided to enable an employee to work overtime. 2011 tax deductions However, the exclusion does not apply to meal money figured on the basis of hours worked. 2011 tax deductions Occasional parties or picnics for employees and their guests. 2011 tax deductions This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. 2011 tax deductions For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. 2011 tax deductions If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. 2011 tax deductions The 50% limit on deductions for the cost of meals does not apply. 2011 tax deductions The deduction limit on meals is discussed in chapter 2 of Publication 535. 2011 tax deductions Employee. 2011 tax deductions   For this exclusion, treat any recipient of a de minimis meal as
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The Office of Professional Responsibility (OPR) publishes all disciplinary actions in the Internal Revenue Bulletin (IRB). Published sanctions include censure, suspension or disbarment from practice before the Internal Revenue Service (IRS). OPR's IRB Listing provides the bulletin number, date, and page number of all sanctions imposed by OPR since 1998.  A practitioner's eligibility to practice before the IRS may have been reinstated since the publication of discipline in the IRB. To verify a practitioner's current status to practice, please contact Internal Revenue Service, Office of Professional Responsibility, Attention: SE:OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224.

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Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service (August 2011)

Circular 230 Tax Professionals


OPR At-a-Glance
 

Page Last Reviewed or Updated: 31-Oct-2013

The 2011 Tax Deductions

2011 tax deductions 2. 2011 tax deductions   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. 2011 tax deductions Divorcio y nuevo matrimonio. 2011 tax deductions Matrimonios anulados. 2011 tax deductions Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. 2011 tax deductions Personas consideradas casadas. 2011 tax deductions Matrimonio del mismo sexo. 2011 tax deductions Cónyuge fallecido durante el año. 2011 tax deductions Personas casadas que viven separadas. 2011 tax deductions Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. 2011 tax deductions  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. 2011 tax deductions Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. 2011 tax deductions Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. 2011 tax deductions Hay cinco estados civiles para efectos de la declaración: Soltero. 2011 tax deductions Casado que presenta una declaración conjunta. 2011 tax deductions Casado que presenta una declaración por separado. 2011 tax deductions Cabeza de familia. 2011 tax deductions Viudo que reúne los requisitos con hijo dependiente. 2011 tax deductions Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. 2011 tax deductions Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). 2011 tax deductions También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. 2011 tax deductions Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. 2011 tax deductions S. 2011 tax deductions Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. 2011 tax deductions Personas no casadas. 2011 tax deductions   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. 2011 tax deductions La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. 2011 tax deductions Personas divorciadas. 2011 tax deductions   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. 2011 tax deductions Divorcio y nuevo matrimonio. 2011 tax deductions   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. 2011 tax deductions Matrimonios anulados. 2011 tax deductions    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. 2011 tax deductions Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. 2011 tax deductions S. 2011 tax deductions Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. 2011 tax deductions Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. 2011 tax deductions Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). 2011 tax deductions Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. 2011 tax deductions Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. 2011 tax deductions   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. 2011 tax deductions Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. 2011 tax deductions Personas casadas. 2011 tax deductions   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. 2011 tax deductions Personas consideradas casadas. 2011 tax deductions   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. 2011 tax deductions Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. 2011 tax deductions Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. 2011 tax deductions Están separados por un decreto provisional (o sea, que no es final) de divorcio. 2011 tax deductions Para propósitos de una declaración conjunta, a usted no se le considera divorciado. 2011 tax deductions Matrimonio del mismo sexo. 2011 tax deductions   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. 2011 tax deductions El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). 2011 tax deductions Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. 2011 tax deductions Para más detalles, consulte la Publicación 501, en inglés. 2011 tax deductions Cónyuge fallecido durante el año. 2011 tax deductions   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. 2011 tax deductions   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. 2011 tax deductions También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . 2011 tax deductions   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. 2011 tax deductions El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. 2011 tax deductions Personas casadas que viven separadas. 2011 tax deductions   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. 2011 tax deductions Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. 2011 tax deductions Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. 2011 tax deductions Vea más adelante Cabeza de Familia . 2011 tax deductions Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. 2011 tax deductions Para determinar su estado civil vea el apartado anterior titulado Estado Civil . 2011 tax deductions Viudo. 2011 tax deductions   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. 2011 tax deductions No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. 2011 tax deductions Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. 2011 tax deductions Cómo presentar la declaración. 2011 tax deductions   Puede presentar el Formulario 1040. 2011 tax deductions Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. 2011 tax deductions Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. 2011 tax deductions Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. 2011 tax deductions Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. 2011 tax deductions Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. 2011 tax deductions En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. 2011 tax deductions Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. 2011 tax deductions Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. 2011 tax deductions Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. 2011 tax deductions Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). 2011 tax deductions Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. 2011 tax deductions Cómo presentar la declaración. 2011 tax deductions   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. 2011 tax deductions Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. 2011 tax deductions Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. 2011 tax deductions Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. 2011 tax deductions Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. 2011 tax deductions Cónyuge fallecido. 2011 tax deductions   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. 2011 tax deductions Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. 2011 tax deductions   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. 2011 tax deductions Personas divorciadas. 2011 tax deductions   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. 2011 tax deductions Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. 2011 tax deductions Período contable. 2011 tax deductions   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. 2011 tax deductions Vea Períodos Contables y Métodos Contables , en el capítulo 1. 2011 tax deductions Responsabilidad conjunta. 2011 tax deductions   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. 2011 tax deductions Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. 2011 tax deductions O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. 2011 tax deductions Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. 2011 tax deductions   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. 2011 tax deductions Contribuyente divorciado. 2011 tax deductions   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. 2011 tax deductions Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. 2011 tax deductions Alivio tributario en el caso de obligación conjunta. 2011 tax deductions   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. 2011 tax deductions Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. 2011 tax deductions   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. 2011 tax deductions Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). 2011 tax deductions Alivio equitativo. 2011 tax deductions    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. 2011 tax deductions En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. 2011 tax deductions Firma de la declaración conjunta. 2011 tax deductions   Cada cónyuge está obligado, por lo general, a firmar la declaración. 2011 tax deductions De lo contrario, no se considerará declaración conjunta. 2011 tax deductions Si el cónyuge falleció antes de firmar la declaración. 2011 tax deductions   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. 2011 tax deductions Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. 2011 tax deductions Cónyuge ausente del hogar. 2011 tax deductions   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. 2011 tax deductions Impedimento para firmar la declaración debido a enfermedad o lesión. 2011 tax deductions   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. 2011 tax deductions Asegúrese también de firmar en el espacio correspondiente a su firma. 2011 tax deductions Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. 2011 tax deductions Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. 2011 tax deductions Si firma como tutor de su cónyuge. 2011 tax deductions   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. 2011 tax deductions Cónyuge en zona de combate. 2011 tax deductions   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. 2011 tax deductions Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. 2011 tax deductions Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. 2011 tax deductions Otras razones por las cuales su cónyuge no puede firmar. 2011 tax deductions    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). 2011 tax deductions Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. 2011 tax deductions Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. 2011 tax deductions Extranjero no residente o extranjero con doble estado de residencia. 2011 tax deductions   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. 2011 tax deductions Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. 2011 tax deductions Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. 2011 tax deductions Vea el capítulo 1 de la Publicación 519, en inglés. 2011 tax deductions Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. 2011 tax deductions Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. 2011 tax deductions Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. 2011 tax deductions Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). 2011 tax deductions Esto es aplicable a usted aunque no esté divorciado o legalmente separado. 2011 tax deductions Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. 2011 tax deductions El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. 2011 tax deductions Para información adicional, vea Cabeza de Familia , más adelante. 2011 tax deductions Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. 2011 tax deductions Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). 2011 tax deductions De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. 2011 tax deductions Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. 2011 tax deductions Cómo presentar la declaración. 2011 tax deductions   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. 2011 tax deductions Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. 2011 tax deductions Puede presentar el Formulario 1040. 2011 tax deductions Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. 2011 tax deductions Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. 2011 tax deductions Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. 2011 tax deductions Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. 2011 tax deductions Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. 2011 tax deductions Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. 2011 tax deductions Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. 2011 tax deductions   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. 2011 tax deductions La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. 2011 tax deductions No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). 2011 tax deductions Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. 2011 tax deductions Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. 2011 tax deductions No puede tomar el crédito por ingreso del trabajo. 2011 tax deductions No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. 2011 tax deductions No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. 2011 tax deductions No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. 2011 tax deductions Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). 2011 tax deductions Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. 2011 tax deductions Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). 2011 tax deductions Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. 2011 tax deductions Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. 2011 tax deductions Límites del ingreso bruto ajustado. 2011 tax deductions   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. 2011 tax deductions Arreglos de ahorros para la jubilación. 2011 tax deductions   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. 2011 tax deductions Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. 2011 tax deductions Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. 2011 tax deductions Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. 2011 tax deductions Pérdidas de actividades de alquiler. 2011 tax deductions   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. 2011 tax deductions Esto se denomina “descuento especial”. 2011 tax deductions Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. 2011 tax deductions Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. 2011 tax deductions Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. 2011 tax deductions Estados donde rige la ley de los bienes gananciales. 2011 tax deductions   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. 2011 tax deductions Vea la Publicación 555, en inglés. 2011 tax deductions Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. 2011 tax deductions Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. 2011 tax deductions Este plazo no incluye prórroga alguna. 2011 tax deductions Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. 2011 tax deductions Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. 2011 tax deductions Excepción. 2011 tax deductions   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. 2011 tax deductions El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. 2011 tax deductions Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. 2011 tax deductions Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. 2011 tax deductions Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. 2011 tax deductions Pagó más de la mitad del costo de mantener una vivienda durante el año. 2011 tax deductions Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). 2011 tax deductions Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. 2011 tax deductions Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. 2011 tax deductions Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. 2011 tax deductions Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. 2011 tax deductions Hijos secuestrados. 2011 tax deductions   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. 2011 tax deductions Para más información, vea la Publicación 501, en inglés. 2011 tax deductions Cómo presentar la declaración. 2011 tax deductions   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. 2011 tax deductions Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. 2011 tax deductions Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. 2011 tax deductions Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. 2011 tax deductions Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. 2011 tax deductions Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . 2011 tax deductions Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. 2011 tax deductions Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. 2011 tax deductions Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. 2011 tax deductions Vea más adelante Ausencias temporales , bajo Persona Calificada. 2011 tax deductions Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. 2011 tax deductions (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). 2011 tax deductions Tiene que tener derecho a reclamar una exención por el hijo. 2011 tax deductions No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. 2011 tax deductions Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . 2011 tax deductions Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. 2011 tax deductions Vea la Publicación 555, en inglés, para más información. 2011 tax deductions Hoja de Trabajo 2-1. 2011 tax deductions Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. 2011 tax deductions Cónyuge extranjero no residente. 2011 tax deductions   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. 2011 tax deductions No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. 2011 tax deductions Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. 2011 tax deductions Elección de incluir al cónyuge en la declaración como residente. 2011 tax deductions   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. 2011 tax deductions Vea la Publicación 519, U. 2011 tax deductions S. 2011 tax deductions Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. 2011 tax deductions Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. 2011 tax deductions Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. 2011 tax deductions Costos que se incluyen. 2011 tax deductions   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. 2011 tax deductions   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. 2011 tax deductions No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. 2011 tax deductions Costos que no se incluyen. 2011 tax deductions   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. 2011 tax deductions Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. 2011 tax deductions Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. 2011 tax deductions Toda persona no descrita en la Tabla 2-1 no es una persona calificada. 2011 tax deductions Ejemplo 1: hijo. 2011 tax deductions Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. 2011 tax deductions Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. 2011 tax deductions Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. 2011 tax deductions Ejemplo 2: hijo no considerado persona calificada. 2011 tax deductions Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. 2011 tax deductions Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. 2011 tax deductions Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. 2011 tax deductions Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. 2011 tax deductions Ejemplo 3: novia. 2011 tax deductions Su novia vivió con usted durante todo el año. 2011 tax deductions Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. 2011 tax deductions Vea la Tabla 2-1 . 2011 tax deductions Ejemplo 4: el hijo de su novia. 2011 tax deductions Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. 2011 tax deductions No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). 2011 tax deductions Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. 2011 tax deductions Vivienda de una persona calificada. 2011 tax deductions   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. 2011 tax deductions Regla especial para los padres. 2011 tax deductions   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. 2011 tax deductions Sin embargo, tiene que poder reclamar una exención por su padre o su madre. 2011 tax deductions También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. 2011 tax deductions   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. 2011 tax deductions Fallecimiento o nacimiento. 2011 tax deductions   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. 2011 tax deductions Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. 2011 tax deductions Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. 2011 tax deductions Ausencias temporales. 2011 tax deductions   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. 2011 tax deductions Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. 2011 tax deductions Usted tiene que continuar manteniendo la vivienda durante la ausencia. 2011 tax deductions Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. 2011 tax deductions El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. 2011 tax deductions Vea la sección anterior, Casados que Presentan una Declaración Conjunta . 2011 tax deductions Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. 2011 tax deductions Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. 2011 tax deductions Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). 2011 tax deductions Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. 2011 tax deductions Cómo presentar la declaración. 2011 tax deductions   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. 2011 tax deductions Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. 2011 tax deductions Marque el recuadro en la línea 5 de cualquiera de los dos formularios. 2011 tax deductions Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. 2011 tax deductions Tabla 2-1. 2011 tax deductions ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. 2011 tax deductions SI la persona es su . 2011 tax deductions . 2011 tax deductions . 2011 tax deductions   Y . 2011 tax deductions . 2011 tax deductions . 2011 tax deductions   ENTONCES esa persona . 2011 tax deductions . 2011 tax deductions . 2011 tax deductions hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. 2011 tax deductions   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. 2011 tax deductions   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. 2011 tax deductions 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. 2011 tax deductions 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. 2011 tax deductions pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. 2011 tax deductions   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. 2011 tax deductions   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. 2011 tax deductions   usted no puede reclamar una exención por él o ella   no es una persona calificada. 2011 tax deductions 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. 2011 tax deductions 2El término hijo calificado se define en el capítulo 3. 2011 tax deductions Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. 2011 tax deductions Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. 2011 tax deductions 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. 2011 tax deductions 4El término “ pariente calificado ” se define en el capítulo 3. 2011 tax deductions 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. 2011 tax deductions Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. 2011 tax deductions 6Vea Regla especial para los padres . 2011 tax deductions   Requisitos. 2011 tax deductions   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. 2011 tax deductions No importa si usted de hecho llegó a presentar una declaración conjunta. 2011 tax deductions Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. 2011 tax deductions Tiene un hijo o hijastro por el cual usted puede reclamar una exención. 2011 tax deductions Esto no incluye a un hijo de crianza. 2011 tax deductions Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. 2011 tax deductions Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. 2011 tax deductions También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. 2011 tax deductions Pagó más de la mitad del costo de mantener una vivienda durante el año. 2011 tax deductions Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. 2011 tax deductions Ejemplo. 2011 tax deductions La esposa de Juan falleció en el año 2011. 2011 tax deductions Él no se ha vuelto a casar. 2011 tax deductions Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). 2011 tax deductions En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. 2011 tax deductions En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. 2011 tax deductions Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. 2011 tax deductions Fallecimiento o nacimiento. 2011 tax deductions    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. 2011 tax deductions Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. 2011 tax deductions Hijos secuestrados. 2011 tax deductions   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. 2011 tax deductions Para más información, vea la Publicación 501, en inglés. 2011 tax deductions Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. 2011 tax deductions Prev  Up  Next   Home   More Online Publications