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2013 Federal Tax Forms 1040ez

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2013 Federal Tax Forms 1040ez

2013 federal tax forms 1040ez 36. 2013 federal tax forms 1040ez   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. 2013 federal tax forms 1040ez Rules for EveryoneRule 1. 2013 federal tax forms 1040ez Your AGI Must Be Less Than: Rule 2. 2013 federal tax forms 1040ez You Must Have a Valid Social Security Number (SSN) Rule 3. 2013 federal tax forms 1040ez Your Filing Status Cannot Be Married Filing Separately Rule 4. 2013 federal tax forms 1040ez You Must Be a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Citizen or Resident Alien All Year Rule 5. 2013 federal tax forms 1040ez You Cannot File Form 2555 or Form 2555-EZ Rule 6. 2013 federal tax forms 1040ez Your Investment Income Must Be $3,300 or Less Rule 7. 2013 federal tax forms 1040ez You Must Have Earned Income Part B. 2013 federal tax forms 1040ez Rules If You Have a Qualifying ChildRule 8. 2013 federal tax forms 1040ez Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. 2013 federal tax forms 1040ez Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. 2013 federal tax forms 1040ez You Cannot Be a Qualifying Child of Another Taxpayer Part C. 2013 federal tax forms 1040ez Rules If You Do Not Have a Qualifying ChildRule 11. 2013 federal tax forms 1040ez You Must Be at Least Age 25 but Under Age 65 Rule 12. 2013 federal tax forms 1040ez You Cannot Be the Dependent of Another Person Rule 13. 2013 federal tax forms 1040ez You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. 2013 federal tax forms 1040ez You Must Have Lived in the United States More Than Half of the Year Part D. 2013 federal tax forms 1040ez Figuring and Claiming the EICRule 15. 2013 federal tax forms 1040ez Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. 2013 federal tax forms 1040ez John and Janet Smith (Form 1040A) Example 2. 2013 federal tax forms 1040ez Kelly Green (Form 1040EZ) What's New Earned income amount is more. 2013 federal tax forms 1040ez  The maximum amount of income you can earn and still get the credit has increased. 2013 federal tax forms 1040ez You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). 2013 federal tax forms 1040ez Your adjusted gross income also must be less than the amount in the above list that applies to you. 2013 federal tax forms 1040ez For details, see Rules 1 and 15. 2013 federal tax forms 1040ez Investment income amount is more. 2013 federal tax forms 1040ez  The maximum amount of investment income you can have and still get the credit has increased to $3,300. 2013 federal tax forms 1040ez See Rule 6. 2013 federal tax forms 1040ez Reminders Increased EIC on certain joint returns. 2013 federal tax forms 1040ez  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 2013 federal tax forms 1040ez As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 2013 federal tax forms 1040ez When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. 2013 federal tax forms 1040ez Online help. 2013 federal tax forms 1040ez  You can use the EITC Assistant at www. 2013 federal tax forms 1040ez irs. 2013 federal tax forms 1040ez gov/eitc to find out if you are eligible for the credit. 2013 federal tax forms 1040ez The EITC Assistant is available in English and Spanish. 2013 federal tax forms 1040ez EIC questioned by IRS. 2013 federal tax forms 1040ez  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 2013 federal tax forms 1040ez We will tell you what documents to send us. 2013 federal tax forms 1040ez These may include: birth certificates, school records, medical records, etc. 2013 federal tax forms 1040ez The process of establishing your eligibility will delay your refund. 2013 federal tax forms 1040ez Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. 2013 federal tax forms 1040ez A tax credit usually means more money in your pocket. 2013 federal tax forms 1040ez It reduces the amount of tax you owe. 2013 federal tax forms 1040ez The EIC may also give you a refund. 2013 federal tax forms 1040ez How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. 2013 federal tax forms 1040ez When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. 2013 federal tax forms 1040ez Or, if you prefer, you can let the IRS figure the credit for you. 2013 federal tax forms 1040ez How will this chapter help you?   This chapter will explain the following. 2013 federal tax forms 1040ez The rules you must meet to qualify for the EIC. 2013 federal tax forms 1040ez How to figure the EIC. 2013 federal tax forms 1040ez Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . 2013 federal tax forms 1040ez Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . 2013 federal tax forms 1040ez There is one final rule you must meet in Part D, Figuring and Claiming the EIC . 2013 federal tax forms 1040ez You qualify for the credit if you meet all the rules in each part that applies to you. 2013 federal tax forms 1040ez If you have a qualifying child, the rules in Parts A, B, and D apply to you. 2013 federal tax forms 1040ez If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 2013 federal tax forms 1040ez Table 36-1, Earned Income Credit in a Nutshell. 2013 federal tax forms 1040ez   Use Table 36–1 as a guide to Parts A, B, C, and D. 2013 federal tax forms 1040ez The table is a summary of all the rules in each part. 2013 federal tax forms 1040ez Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. 2013 federal tax forms 1040ez If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. 2013 federal tax forms 1040ez You must also qualify to claim the EIC by meeting all the rules described in this chapter. 2013 federal tax forms 1040ez However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. 2013 federal tax forms 1040ez For example, if your arithmetic is incorrect, the IRS can correct it. 2013 federal tax forms 1040ez If you do not provide a correct social security number, the IRS can deny the EIC. 2013 federal tax forms 1040ez These kinds of errors are called math or clerical errors. 2013 federal tax forms 1040ez If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. 2013 federal tax forms 1040ez If your error was due to fraud, then you cannot claim the EIC for the next 10 years. 2013 federal tax forms 1040ez More information. 2013 federal tax forms 1040ez   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. 2013 federal tax forms 1040ez Part A. 2013 federal tax forms 1040ez Rules for Everyone This part of the chapter discusses Rules 1 through 7. 2013 federal tax forms 1040ez You must meet all seven rules to qualify for the earned income credit. 2013 federal tax forms 1040ez If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. 2013 federal tax forms 1040ez If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. 2013 federal tax forms 1040ez Rule 1. 2013 federal tax forms 1040ez Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2013 federal tax forms 1040ez Adjusted gross income (AGI). 2013 federal tax forms 1040ez   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). 2013 federal tax forms 1040ez If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. 2013 federal tax forms 1040ez Example. 2013 federal tax forms 1040ez Your AGI is $38,550, you are single, and you have one qualifying child. 2013 federal tax forms 1040ez You cannot claim the EIC because your AGI is not less than $37,870. 2013 federal tax forms 1040ez However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. 2013 federal tax forms 1040ez Community property. 2013 federal tax forms 1040ez   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. 2013 federal tax forms 1040ez This is different from the community property rules that apply under Rule 7 . 2013 federal tax forms 1040ez Rule 2. 2013 federal tax forms 1040ez You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). 2013 federal tax forms 1040ez Any qualifying child listed on Schedule EIC also must have a valid SSN. 2013 federal tax forms 1040ez (See Rule 8 if you have a qualifying child. 2013 federal tax forms 1040ez ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 2013 federal tax forms 1040ez An example of a federally funded benefit is Medicaid. 2013 federal tax forms 1040ez If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez citizen or permanent resident, ask the SSA for a new social security card without the legend. 2013 federal tax forms 1040ez U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez citizen. 2013 federal tax forms 1040ez   If you were a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez citizen when you received your SSN, you have a valid SSN. 2013 federal tax forms 1040ez Valid for work only with INS or DHS authorization. 2013 federal tax forms 1040ez   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. 2013 federal tax forms 1040ez SSN missing or incorrect. 2013 federal tax forms 1040ez   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. 2013 federal tax forms 1040ez Other taxpayer identification number. 2013 federal tax forms 1040ez   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). 2013 federal tax forms 1040ez ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. 2013 federal tax forms 1040ez No SSN. 2013 federal tax forms 1040ez   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2013 federal tax forms 1040ez You cannot claim the EIC. 2013 federal tax forms 1040ez Getting an SSN. 2013 federal tax forms 1040ez   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. 2013 federal tax forms 1040ez You can get Form SS-5 online at www. 2013 federal tax forms 1040ez socialsecurity. 2013 federal tax forms 1040ez gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. 2013 federal tax forms 1040ez Filing deadline approaching and still no SSN. 2013 federal tax forms 1040ez   If the filing deadline is approaching and you still do not have an SSN, you have two choices. 2013 federal tax forms 1040ez Request an automatic 6-month extension of time to file your return. 2013 federal tax forms 1040ez You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Individual Income Tax Return. 2013 federal tax forms 1040ez For more information, see chapter 1 . 2013 federal tax forms 1040ez File the return on time without claiming the EIC. 2013 federal tax forms 1040ez After receiving the SSN, file an amended return (Form 1040X, Amended U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Individual Income Tax Return) claiming the EIC. 2013 federal tax forms 1040ez Attach a filled-in Schedule EIC if you have a qualifying child. 2013 federal tax forms 1040ez Table 36-1. 2013 federal tax forms 1040ez Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 2013 federal tax forms 1040ez Second, you must meet all the rules in one of these columns, whichever applies. 2013 federal tax forms 1040ez Third, you must meet the rule in this column. 2013 federal tax forms 1040ez Part A. 2013 federal tax forms 1040ez  Rules for Everyone Part B. 2013 federal tax forms 1040ez  Rules If You Have a Qualifying Child Part C. 2013 federal tax forms 1040ez  Rules If You Do Not Have a Qualifying Child Part D. 2013 federal tax forms 1040ez  Figuring and Claiming the EIC 1. 2013 federal tax forms 1040ez Your adjusted gross income (AGI) must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2013 federal tax forms 1040ez 2. 2013 federal tax forms 1040ez You must have a valid social security number. 2013 federal tax forms 1040ez  3. 2013 federal tax forms 1040ez Your filing status cannot be “Married filing separately. 2013 federal tax forms 1040ez ” 4. 2013 federal tax forms 1040ez You must be a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez citizen or resident alien all year. 2013 federal tax forms 1040ez  5. 2013 federal tax forms 1040ez You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2013 federal tax forms 1040ez  6. 2013 federal tax forms 1040ez Your investment income must be $3,300 or less. 2013 federal tax forms 1040ez  7. 2013 federal tax forms 1040ez You must have earned income. 2013 federal tax forms 1040ez 8. 2013 federal tax forms 1040ez Your child must meet the relationship, age, residency, and joint return tests. 2013 federal tax forms 1040ez  9. 2013 federal tax forms 1040ez Your qualifying child cannot be used by more than one person to claim the EIC. 2013 federal tax forms 1040ez  10. 2013 federal tax forms 1040ez You cannot be a qualifying child of another person. 2013 federal tax forms 1040ez 11. 2013 federal tax forms 1040ez You must be at least age 25 but under age 65. 2013 federal tax forms 1040ez  12. 2013 federal tax forms 1040ez You cannot be the dependent of another person. 2013 federal tax forms 1040ez  13. 2013 federal tax forms 1040ez You cannot be a qualifying child of another person. 2013 federal tax forms 1040ez  14. 2013 federal tax forms 1040ez You must have lived in the United States more than half of the year. 2013 federal tax forms 1040ez 15. 2013 federal tax forms 1040ez Your earned income must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2013 federal tax forms 1040ez Rule 3. 2013 federal tax forms 1040ez Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. 2013 federal tax forms 1040ez Your filing status cannot be “Married filing separately. 2013 federal tax forms 1040ez ” Spouse did not live with you. 2013 federal tax forms 1040ez   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. 2013 federal tax forms 1040ez In that case, you may be able to claim the EIC. 2013 federal tax forms 1040ez For detailed information about filing as head of household, see chapter 2 . 2013 federal tax forms 1040ez Rule 4. 2013 federal tax forms 1040ez You Must Be a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. 2013 federal tax forms 1040ez You can use that filing status only if one spouse is a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez citizen or resident alien and you choose to treat the nonresident spouse as a U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez resident. 2013 federal tax forms 1040ez If you make this choice, you and your spouse are taxed on your worldwide income. 2013 federal tax forms 1040ez If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). 2013 federal tax forms 1040ez If you need more information on making this choice, get Publication 519, U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Tax Guide for Aliens. 2013 federal tax forms 1040ez Rule 5. 2013 federal tax forms 1040ez You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2013 federal tax forms 1040ez You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. 2013 federal tax forms 1040ez U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez possessions are not foreign countries. 2013 federal tax forms 1040ez See Publication 54, Tax Guide for U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Citizens and Resident Aliens Abroad, for more detailed information. 2013 federal tax forms 1040ez Rule 6. 2013 federal tax forms 1040ez Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. 2013 federal tax forms 1040ez If your investment income is more than $3,300, you cannot claim the credit. 2013 federal tax forms 1040ez For most people, investment income is the total of the following amounts. 2013 federal tax forms 1040ez Taxable interest (line 8a of Form 1040 or 1040A). 2013 federal tax forms 1040ez Tax-exempt interest (line 8b of Form 1040 or 1040A). 2013 federal tax forms 1040ez Dividend income (line 9a of Form 1040 or 1040A). 2013 federal tax forms 1040ez Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 2013 federal tax forms 1040ez If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 2013 federal tax forms 1040ez However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. 2013 federal tax forms 1040ez Rule 7. 2013 federal tax forms 1040ez You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. 2013 federal tax forms 1040ez If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. 2013 federal tax forms 1040ez If you are an employee, earned income includes all the taxable income you get from your employer. 2013 federal tax forms 1040ez If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. 2013 federal tax forms 1040ez Earned Income Earned income includes all of the following types of income. 2013 federal tax forms 1040ez Wages, salaries, tips, and other taxable employee pay. 2013 federal tax forms 1040ez Employee pay is earned income only if it is taxable. 2013 federal tax forms 1040ez Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2013 federal tax forms 1040ez But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. 2013 federal tax forms 1040ez Net earnings from self-employment. 2013 federal tax forms 1040ez Gross income received as a statutory employee. 2013 federal tax forms 1040ez Wages, salaries, and tips. 2013 federal tax forms 1040ez   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. 2013 federal tax forms 1040ez You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). 2013 federal tax forms 1040ez Nontaxable combat pay election. 2013 federal tax forms 1040ez   You can elect to include your nontaxable combat pay in earned income for the earned income credit. 2013 federal tax forms 1040ez Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. 2013 federal tax forms 1040ez Figure the credit with and without your nontaxable combat pay before making the election. 2013 federal tax forms 1040ez   If you make the election, you must include in earned income all nontaxable combat pay you received. 2013 federal tax forms 1040ez If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 2013 federal tax forms 1040ez In other words, if one of you makes the election, the other one can also make it but does not have to. 2013 federal tax forms 1040ez   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. 2013 federal tax forms 1040ez ” Self-employed persons and statutory employees. 2013 federal tax forms 1040ez   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. 2013 federal tax forms 1040ez Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. 2013 federal tax forms 1040ez Each approved form exempts certain income from social security taxes. 2013 federal tax forms 1040ez Each form is discussed here in terms of what is or is not earned income for the EIC. 2013 federal tax forms 1040ez Form 4361. 2013 federal tax forms 1040ez   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. 2013 federal tax forms 1040ez This includes wages, salaries, tips, and other taxable employee compensation. 2013 federal tax forms 1040ez A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. 2013 federal tax forms 1040ez Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. 2013 federal tax forms 1040ez Examples include fees for performing marriages and honoraria for delivering speeches. 2013 federal tax forms 1040ez Form 4029. 2013 federal tax forms 1040ez   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. 2013 federal tax forms 1040ez However, amounts you received as a self-employed individual do not count as earned income. 2013 federal tax forms 1040ez Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. 2013 federal tax forms 1040ez Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2013 federal tax forms 1040ez Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2013 federal tax forms 1040ez You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. 2013 federal tax forms 1040ez Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2013 federal tax forms 1040ez Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). 2013 federal tax forms 1040ez Disability insurance payments. 2013 federal tax forms 1040ez   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2013 federal tax forms 1040ez It does not matter whether you have reached minimum retirement age. 2013 federal tax forms 1040ez If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. 2013 federal tax forms 1040ez ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 2013 federal tax forms 1040ez Do not include any of these items in your earned income. 2013 federal tax forms 1040ez Earnings while an inmate. 2013 federal tax forms 1040ez   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. 2013 federal tax forms 1040ez This includes amounts for work performed while in a work release program or while in a halfway house. 2013 federal tax forms 1040ez Workfare payments. 2013 federal tax forms 1040ez   Nontaxable workfare payments are not earned income for the EIC. 2013 federal tax forms 1040ez These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. 2013 federal tax forms 1040ez Community property. 2013 federal tax forms 1040ez   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. 2013 federal tax forms 1040ez That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. 2013 federal tax forms 1040ez Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. 2013 federal tax forms 1040ez Nevada, Washington, and California domestic partners. 2013 federal tax forms 1040ez   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. 2013 federal tax forms 1040ez Your earned income for the EIC does not include any amount earned by your partner. 2013 federal tax forms 1040ez Your earned income includes the entire amount you earned. 2013 federal tax forms 1040ez For details, see Publication 555. 2013 federal tax forms 1040ez Conservation Reserve Program (CRP) payments. 2013 federal tax forms 1040ez   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. 2013 federal tax forms 1040ez Nontaxable military pay. 2013 federal tax forms 1040ez   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. 2013 federal tax forms 1040ez Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). 2013 federal tax forms 1040ez See Publication 3, Armed Forces' Tax Guide, for more information. 2013 federal tax forms 1040ez    Combat pay. 2013 federal tax forms 1040ez You can elect to include your nontaxable combat pay in earned income for the EIC. 2013 federal tax forms 1040ez See Nontaxable combat pay election, earlier. 2013 federal tax forms 1040ez Part B. 2013 federal tax forms 1040ez Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. 2013 federal tax forms 1040ez Part B discusses Rules 8 through 10. 2013 federal tax forms 1040ez You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. 2013 federal tax forms 1040ez You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. 2013 federal tax forms 1040ez (You cannot file Form 1040EZ. 2013 federal tax forms 1040ez ) You also must complete Schedule EIC and attach it to your return. 2013 federal tax forms 1040ez If you meet all the rules in Part A and this part, read Part D to find out what to do next. 2013 federal tax forms 1040ez If you do not meet Rule 8, you do not have a qualifying child. 2013 federal tax forms 1040ez Read Part C to find out if you can get the earned income credit without a qualifying child. 2013 federal tax forms 1040ez Rule 8. 2013 federal tax forms 1040ez Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. 2013 federal tax forms 1040ez The four tests are: Relationship, Age, Residency, and Joint return. 2013 federal tax forms 1040ez The four tests are illustrated in Figure 36–1. 2013 federal tax forms 1040ez The paragraphs that follow contain more information about each test. 2013 federal tax forms 1040ez Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). 2013 federal tax forms 1040ez The following definitions clarify the relationship test. 2013 federal tax forms 1040ez Adopted child. 2013 federal tax forms 1040ez   An adopted child is always treated as your own child. 2013 federal tax forms 1040ez The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2013 federal tax forms 1040ez Foster child. 2013 federal tax forms 1040ez   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. 2013 federal tax forms 1040ez An authorized placement agency includes a state or local government agency. 2013 federal tax forms 1040ez It also includes a tax-exempt organization licensed by a state. 2013 federal tax forms 1040ez In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. 2013 federal tax forms 1040ez Example. 2013 federal tax forms 1040ez Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. 2013 federal tax forms 1040ez Debbie is your foster child. 2013 federal tax forms 1040ez Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. 2013 federal tax forms 1040ez    The following examples and definitions clarify the age test. 2013 federal tax forms 1040ez Example 1—child not under age 19. 2013 federal tax forms 1040ez Your son turned 19 on December 10. 2013 federal tax forms 1040ez Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. 2013 federal tax forms 1040ez Example 2—child not younger than you or your spouse. 2013 federal tax forms 1040ez Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. 2013 federal tax forms 1040ez He is not disabled. 2013 federal tax forms 1040ez Both you and your spouse are 21 years old and you file a joint return. 2013 federal tax forms 1040ez Your brother is not your qualifying child because he is not younger than you or your spouse. 2013 federal tax forms 1040ez Example 3—child younger than your spouse but not younger than you. 2013 federal tax forms 1040ez The facts are the same as in Example 2 except that your spouse is 25 years old. 2013 federal tax forms 1040ez Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. 2013 federal tax forms 1040ez Student defined. 2013 federal tax forms 1040ez   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. 2013 federal tax forms 1040ez The 5 calendar months need not be consecutive. 2013 federal tax forms 1040ez   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. 2013 federal tax forms 1040ez School defined. 2013 federal tax forms 1040ez   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2013 federal tax forms 1040ez However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. 2013 federal tax forms 1040ez Vocational high school students. 2013 federal tax forms 1040ez   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. 2013 federal tax forms 1040ez Permanently and totally disabled. 2013 federal tax forms 1040ez   Your child is permanently and totally disabled if both of the following apply. 2013 federal tax forms 1040ez He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2013 federal tax forms 1040ez A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2013 federal tax forms 1040ez Residency Test Your child must have lived with you in the United States for more than half of 2013. 2013 federal tax forms 1040ez The following definitions clarify the residency test. 2013 federal tax forms 1040ez United States. 2013 federal tax forms 1040ez   This means the 50 states and the District of Columbia. 2013 federal tax forms 1040ez It does not include Puerto Rico or U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez possessions such as Guam. 2013 federal tax forms 1040ez Homeless shelter. 2013 federal tax forms 1040ez   Your home can be any location where you regularly live. 2013 federal tax forms 1040ez You do not need a traditional home. 2013 federal tax forms 1040ez For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. 2013 federal tax forms 1040ez Military personnel stationed outside the United States. 2013 federal tax forms 1040ez    U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. 2013 federal tax forms 1040ez Figure 36-1. 2013 federal tax forms 1040ez Tests for Qualifying Child Please click here for the text description of the image. 2013 federal tax forms 1040ez Qualifying child Extended active duty. 2013 federal tax forms 1040ez   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2013 federal tax forms 1040ez Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. 2013 federal tax forms 1040ez Birth or death of a child. 2013 federal tax forms 1040ez   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. 2013 federal tax forms 1040ez Temporary absences. 2013 federal tax forms 1040ez   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. 2013 federal tax forms 1040ez Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. 2013 federal tax forms 1040ez Kidnapped child. 2013 federal tax forms 1040ez    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. 2013 federal tax forms 1040ez The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. 2013 federal tax forms 1040ez This treatment applies for all years until the child is returned. 2013 federal tax forms 1040ez However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. 2013 federal tax forms 1040ez   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. 2013 federal tax forms 1040ez Joint Return Test To meet this test, the child cannot file a joint return for the year. 2013 federal tax forms 1040ez Exception. 2013 federal tax forms 1040ez   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez Example 1—child files joint return. 2013 federal tax forms 1040ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2013 federal tax forms 1040ez He earned $25,000 for the year. 2013 federal tax forms 1040ez The couple files a joint return. 2013 federal tax forms 1040ez Because your daughter and her husband filed a joint return, she is not your qualifying child. 2013 federal tax forms 1040ez Example 2—child files joint return only to claim a refund of withheld tax. 2013 federal tax forms 1040ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2013 federal tax forms 1040ez They do not have a child. 2013 federal tax forms 1040ez Neither is required to file a tax return. 2013 federal tax forms 1040ez Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. 2013 federal tax forms 1040ez The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2013 federal tax forms 1040ez Example 3—child files joint return to claim American opportunity credit. 2013 federal tax forms 1040ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2013 federal tax forms 1040ez He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2013 federal tax forms 1040ez Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez The exception to the joint return test does not apply, so your son is not your qualifying child. 2013 federal tax forms 1040ez Married child. 2013 federal tax forms 1040ez   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. 2013 federal tax forms 1040ez Social security number. 2013 federal tax forms 1040ez   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. 2013 federal tax forms 1040ez You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. 2013 federal tax forms 1040ez   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. 2013 federal tax forms 1040ez For more information about SSNs, see Rule 2 . 2013 federal tax forms 1040ez Rule 9. 2013 federal tax forms 1040ez Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. 2013 federal tax forms 1040ez However, only one of these persons can actually treat the child as a qualifying child. 2013 federal tax forms 1040ez Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 2013 federal tax forms 1040ez The exemption for the child. 2013 federal tax forms 1040ez The child tax credit. 2013 federal tax forms 1040ez Head of household filing status. 2013 federal tax forms 1040ez The credit for child and dependent care expenses. 2013 federal tax forms 1040ez The exclusion for dependent care benefits. 2013 federal tax forms 1040ez The EIC. 2013 federal tax forms 1040ez The other person cannot take any of these benefits based on this qualifying child. 2013 federal tax forms 1040ez In other words, you and the other person cannot agree to divide these tax benefits between you. 2013 federal tax forms 1040ez The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2013 federal tax forms 1040ez The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. 2013 federal tax forms 1040ez However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. 2013 federal tax forms 1040ez Tiebreaker rules. 2013 federal tax forms 1040ez   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. 2013 federal tax forms 1040ez If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2013 federal tax forms 1040ez If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. 2013 federal tax forms 1040ez If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 2013 federal tax forms 1040ez If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 2013 federal tax forms 1040ez If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 2013 federal tax forms 1040ez If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 2013 federal tax forms 1040ez If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. 2013 federal tax forms 1040ez See Example 8 . 2013 federal tax forms 1040ez   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 2013 federal tax forms 1040ez See Examples 1 through 13 . 2013 federal tax forms 1040ez   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. 2013 federal tax forms 1040ez If the other person cannot claim the EIC. 2013 federal tax forms 1040ez   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. 2013 federal tax forms 1040ez See Examples 6 and 7 . 2013 federal tax forms 1040ez But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. 2013 federal tax forms 1040ez Examples. 2013 federal tax forms 1040ez The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. 2013 federal tax forms 1040ez Example 1. 2013 federal tax forms 1040ez You and your 2-year-old son Jimmy lived with your mother all year. 2013 federal tax forms 1040ez You are 25 years old, unmarried, and your AGI is $9,000. 2013 federal tax forms 1040ez Your only income was $9,000 from a part-time job. 2013 federal tax forms 1040ez Your mother's only income was $20,000 from her job, and her AGI is $20,000. 2013 federal tax forms 1040ez Jimmy's father did not live with you or Jimmy. 2013 federal tax forms 1040ez The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. 2013 federal tax forms 1040ez Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. 2013 federal tax forms 1040ez However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). 2013 federal tax forms 1040ez He is not a qualifying child of anyone else, including his father. 2013 federal tax forms 1040ez If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). 2013 federal tax forms 1040ez Example 2. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except your AGI is $25,000. 2013 federal tax forms 1040ez Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. 2013 federal tax forms 1040ez Only you can claim him. 2013 federal tax forms 1040ez Example 3. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. 2013 federal tax forms 1040ez In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. 2013 federal tax forms 1040ez The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. 2013 federal tax forms 1040ez Example 4. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. 2013 federal tax forms 1040ez Only one of you can claim each child. 2013 federal tax forms 1040ez However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2013 federal tax forms 1040ez For example, if you claim one child, your mother can claim the other two. 2013 federal tax forms 1040ez Example 5. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that you are only 18 years old. 2013 federal tax forms 1040ez This means you are a qualifying child of your mother. 2013 federal tax forms 1040ez Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. 2013 federal tax forms 1040ez Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. 2013 federal tax forms 1040ez If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. 2013 federal tax forms 1040ez Example 6. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that your mother earned $50,000 from her job. 2013 federal tax forms 1040ez Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. 2013 federal tax forms 1040ez Example 7. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. 2013 federal tax forms 1040ez Your earned income is too high for you to claim the EIC. 2013 federal tax forms 1040ez But your mother cannot claim the EIC either, because her AGI is not higher than yours. 2013 federal tax forms 1040ez Example 8. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. 2013 federal tax forms 1040ez If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. 2013 federal tax forms 1040ez Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. 2013 federal tax forms 1040ez In other words, each parent's AGI can be treated as $15,000. 2013 federal tax forms 1040ez Example 9. 2013 federal tax forms 1040ez You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. 2013 federal tax forms 1040ez In August and September, Joey lived with you. 2013 federal tax forms 1040ez For the rest of the year, Joey lived with your husband, who is Joey's father. 2013 federal tax forms 1040ez Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. 2013 federal tax forms 1040ez At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. 2013 federal tax forms 1040ez You and your husband will file separate returns. 2013 federal tax forms 1040ez Your husband agrees to let you treat Joey as a qualifying child. 2013 federal tax forms 1040ez This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. 2013 federal tax forms 1040ez However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. 2013 federal tax forms 1040ez See Rule 3 . 2013 federal tax forms 1040ez Example 10. 2013 federal tax forms 1040ez The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. 2013 federal tax forms 1040ez In this case, only your husband will be allowed to treat Joey as a qualifying child. 2013 federal tax forms 1040ez This is because, during 2013, the boy lived with him longer than with you. 2013 federal tax forms 1040ez You cannot claim the EIC (either with or without a qualifying child). 2013 federal tax forms 1040ez However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. 2013 federal tax forms 1040ez See Rule 3 . 2013 federal tax forms 1040ez Example 11. 2013 federal tax forms 1040ez You, your 5-year-old son and your son's father lived together all year. 2013 federal tax forms 1040ez You and your son's father are not married. 2013 federal tax forms 1040ez Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. 2013 federal tax forms 1040ez Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. 2013 federal tax forms 1040ez Neither of you had any other income. 2013 federal tax forms 1040ez Your son's father agrees to let you treat the child as a qualifying child. 2013 federal tax forms 1040ez This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. 2013 federal tax forms 1040ez Example 12. 2013 federal tax forms 1040ez The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. 2013 federal tax forms 1040ez In this case, only your son's father will be allowed to treat your son as a qualifying child. 2013 federal tax forms 1040ez This is because his AGI, $14,000, is more than your AGI, $12,000. 2013 federal tax forms 1040ez You cannot claim the EIC (either with or without a qualifying child). 2013 federal tax forms 1040ez Example 13. 2013 federal tax forms 1040ez You and your 7-year-old niece, your sister's child, lived with your mother all year. 2013 federal tax forms 1040ez You are 25 years old, and your AGI is $9,300. 2013 federal tax forms 1040ez Your only income was from a part-time job. 2013 federal tax forms 1040ez Your mother's AGI is $15,000. 2013 federal tax forms 1040ez Her only income was from her job. 2013 federal tax forms 1040ez Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2013 federal tax forms 1040ez Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. 2013 federal tax forms 1040ez However, only your mother can treat her as a qualifying child. 2013 federal tax forms 1040ez This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2013 federal tax forms 1040ez Special rule for divorced or separated parents (or parents who live apart). 2013 federal tax forms 1040ez   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. 2013 federal tax forms 1040ez The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. 2013 federal tax forms 1040ez The child received over half of his or her support for the year from the parents. 2013 federal tax forms 1040ez The child is in the custody of one or both parents for more than half of 2013. 2013 federal tax forms 1040ez Either of the following statements is true. 2013 federal tax forms 1040ez The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. 2013 federal tax forms 1040ez If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 2013 federal tax forms 1040ez A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. 2013 federal tax forms 1040ez  For details, see chapter 3. 2013 federal tax forms 1040ez Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. 2013 federal tax forms 1040ez Applying Rule 9 to divorced or separated parents (or parents who live apart). 2013 federal tax forms 1040ez   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. 2013 federal tax forms 1040ez However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. 2013 federal tax forms 1040ez If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. 2013 federal tax forms 1040ez Example 1. 2013 federal tax forms 1040ez You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2013 federal tax forms 1040ez Your AGI is $10,000. 2013 federal tax forms 1040ez Your mother’s AGI is $25,000. 2013 federal tax forms 1040ez Your son's father did not live with you or your son. 2013 federal tax forms 1040ez Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. 2013 federal tax forms 1040ez However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. 2013 federal tax forms 1040ez You and your mother did not have any child care expenses or dependent care benefits. 2013 federal tax forms 1040ez If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. 2013 federal tax forms 1040ez Example 2. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2013 federal tax forms 1040ez Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2013 federal tax forms 1040ez Example 3. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. 2013 federal tax forms 1040ez Your mother also claims him as a qualifying child for head of household filing status. 2013 federal tax forms 1040ez You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. 2013 federal tax forms 1040ez The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. 2013 federal tax forms 1040ez Rule 10. 2013 federal tax forms 1040ez You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2013 federal tax forms 1040ez ) if all of the following statements are true. 2013 federal tax forms 1040ez You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2013 federal tax forms 1040ez Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). 2013 federal tax forms 1040ez You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. 2013 federal tax forms 1040ez You lived with that person in the United States for more than half of the year. 2013 federal tax forms 1040ez You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). 2013 federal tax forms 1040ez For more details about the tests to be a qualifying child, see Rule 8 . 2013 federal tax forms 1040ez If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2013 federal tax forms 1040ez This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. 2013 federal tax forms 1040ez Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). 2013 federal tax forms 1040ez Example. 2013 federal tax forms 1040ez You and your daughter lived with your mother all year. 2013 federal tax forms 1040ez You are 22 years old, unmarried, and attended a trade school full time. 2013 federal tax forms 1040ez You had a part-time job and earned $5,700. 2013 federal tax forms 1040ez You had no other income. 2013 federal tax forms 1040ez Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. 2013 federal tax forms 1040ez She can claim the EIC if she meets all the other requirements. 2013 federal tax forms 1040ez Because you are your mother's qualifying child, you cannot claim the EIC. 2013 federal tax forms 1040ez This is so even if your mother cannot or does not claim the EIC. 2013 federal tax forms 1040ez Child of person not required to file a return. 2013 federal tax forms 1040ez   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez Example. 2013 federal tax forms 1040ez The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2013 federal tax forms 1040ez As a result, you are not your mother's qualifying child. 2013 federal tax forms 1040ez You can claim the EIC if you meet all the other requirements to do so. 2013 federal tax forms 1040ez   See Rule 10 in Publication 596 for additional examples. 2013 federal tax forms 1040ez Part C. 2013 federal tax forms 1040ez Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . 2013 federal tax forms 1040ez  Part C discusses Rules 11 through 14. 2013 federal tax forms 1040ez You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. 2013 federal tax forms 1040ez If you have a qualifying child, the rules in this part do not apply to you. 2013 federal tax forms 1040ez You can claim the credit only if you meet all the rules in Parts A, B, and D. 2013 federal tax forms 1040ez See Rule 8 to find out if you have a qualifying child. 2013 federal tax forms 1040ez Rule 11. 2013 federal tax forms 1040ez You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. 2013 federal tax forms 1040ez If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. 2013 federal tax forms 1040ez It does not matter which spouse meets the age test, as long as one of the spouses does. 2013 federal tax forms 1040ez You meet the age test if you were born after December 31, 1948, and before January 2, 1989. 2013 federal tax forms 1040ez If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. 2013 federal tax forms 1040ez If neither you nor your spouse meets the age test, you cannot claim the EIC. 2013 federal tax forms 1040ez Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2013 federal tax forms 1040ez Death of spouse. 2013 federal tax forms 1040ez   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. 2013 federal tax forms 1040ez Example 1. 2013 federal tax forms 1040ez You are age 28 and unmarried. 2013 federal tax forms 1040ez You meet the age test. 2013 federal tax forms 1040ez Example 2—spouse meets age test. 2013 federal tax forms 1040ez You are married and filing a joint return. 2013 federal tax forms 1040ez You are age 23 and your spouse is age 27. 2013 federal tax forms 1040ez You meet the age test because your spouse is at least age 25 but under age 65. 2013 federal tax forms 1040ez Example 3—spouse dies in 2013. 2013 federal tax forms 1040ez You are married and filing a joint return with your spouse who died in August 2013. 2013 federal tax forms 1040ez You are age 67. 2013 federal tax forms 1040ez Your spouse would have become age 65 in November 2013. 2013 federal tax forms 1040ez Because your spouse was under age 65 when she died, you meet the age test. 2013 federal tax forms 1040ez Rule 12. 2013 federal tax forms 1040ez You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. 2013 federal tax forms 1040ez If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. 2013 federal tax forms 1040ez If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. 2013 federal tax forms 1040ez If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. 2013 federal tax forms 1040ez Example 1. 2013 federal tax forms 1040ez In 2013, you were age 25, single, and living at home with your parents. 2013 federal tax forms 1040ez You worked and were not a student. 2013 federal tax forms 1040ez You earned $7,500. 2013 federal tax forms 1040ez Your parents cannot claim you as a dependent. 2013 federal tax forms 1040ez When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. 2013 federal tax forms 1040ez You meet this rule. 2013 federal tax forms 1040ez You can claim the EIC if you meet all the other requirements. 2013 federal tax forms 1040ez Example 2. 2013 federal tax forms 1040ez The facts are the same as in Example 1 , except that you earned $2,000. 2013 federal tax forms 1040ez Your parents can claim you as a dependent but decide not to. 2013 federal tax forms 1040ez You do not meet this rule. 2013 federal tax forms 1040ez You cannot claim the credit because your parents could have claimed you as a dependent. 2013 federal tax forms 1040ez Joint returns. 2013 federal tax forms 1040ez   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. 2013 federal tax forms 1040ez   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. 2013 federal tax forms 1040ez Example 1. 2013 federal tax forms 1040ez You are 26 years old. 2013 federal tax forms 1040ez You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. 2013 federal tax forms 1040ez Neither you nor your wife is required to file a tax return. 2013 federal tax forms 1040ez You do not have a child. 2013 federal tax forms 1040ez Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. 2013 federal tax forms 1040ez Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. 2013 federal tax forms 1040ez They can claim exemptions for you and your wife if all the other tests to do so are met. 2013 federal tax forms 1040ez Example 2. 2013 federal tax forms 1040ez The facts are the same as in Example 1 except no taxes were taken out of your pay. 2013 federal tax forms 1040ez Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. 2013 federal tax forms 1040ez Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez Your parents cannot claim an exemption for either you or your wife. 2013 federal tax forms 1040ez Rule 13. 2013 federal tax forms 1040ez You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2013 federal tax forms 1040ez ) if all of the following statements are true. 2013 federal tax forms 1040ez You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2013 federal tax forms 1040ez Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). 2013 federal tax forms 1040ez You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. 2013 federal tax forms 1040ez You lived with that person in the United States for more than half of the year. 2013 federal tax forms 1040ez You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). 2013 federal tax forms 1040ez For more details about the tests to be a qualifying child, see Rule 8 . 2013 federal tax forms 1040ez If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2013 federal tax forms 1040ez This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. 2013 federal tax forms 1040ez Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2013 federal tax forms 1040ez Example. 2013 federal tax forms 1040ez You lived with your mother all year. 2013 federal tax forms 1040ez You are age 26, unmarried, and permanently and totally disabled. 2013 federal tax forms 1040ez Your only income was from a community center where you went three days a week to answer telephones. 2013 federal tax forms 1040ez You earned $5,000 for the year and provided more than half of your own support. 2013 federal tax forms 1040ez Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. 2013 federal tax forms 1040ez She can claim the EIC if she meets all the other requirements. 2013 federal tax forms 1040ez Because you are a qualifying child of your mother, you cannot claim the EIC. 2013 federal tax forms 1040ez This is so even if your mother cannot or does not claim the EIC. 2013 federal tax forms 1040ez Joint returns. 2013 federal tax forms 1040ez   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. 2013 federal tax forms 1040ez   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. 2013 federal tax forms 1040ez Child of person not required to file a return. 2013 federal tax forms 1040ez   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 2013 federal tax forms 1040ez Example. 2013 federal tax forms 1040ez You lived all year with your father. 2013 federal tax forms 1040ez You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. 2013 federal tax forms 1040ez You have no other income, no children, and provided more than half of your own support. 2013 federal tax forms 1040ez Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2013 federal tax forms 1040ez As a result, you are not your father's qualifying child. 2013 federal tax forms 1040ez You can claim the EIC if you meet all the other requirements to do so. 2013 federal tax forms 1040ez   See Rule 13 in Publication 596 for additional examples. 2013 federal tax forms 1040ez Rule 14. 2013 federal tax forms 1040ez You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. 2013 federal tax forms 1040ez If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2013 federal tax forms 1040ez United States. 2013 federal tax forms 1040ez   This means the 50 states and the District of Columbia. 2013 federal tax forms 1040ez It does not include Puerto Rico or U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez possessions such as Guam. 2013 federal tax forms 1040ez Homeless shelter. 2013 federal tax forms 1040ez   Your home can be any location where you regularly live. 2013 federal tax forms 1040ez You do not need a traditional home. 2013 federal tax forms 1040ez If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. 2013 federal tax forms 1040ez Military personnel stationed outside the United States. 2013 federal tax forms 1040ez   U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. 2013 federal tax forms 1040ez Part D. 2013 federal tax forms 1040ez Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. 2013 federal tax forms 1040ez Part D discusses Rule 15 . 2013 federal tax forms 1040ez You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. 2013 federal tax forms 1040ez This part of the chapter also explains how to figure the amount of your credit. 2013 federal tax forms 1040ez You have two choices. 2013 federal tax forms 1040ez Have the IRS figure the EIC for you. 2013 federal tax forms 1040ez If you want to do this, see IRS Will Figure the EIC for You . 2013 federal tax forms 1040ez Figure the EIC yourself. 2013 federal tax forms 1040ez If you want to do this, see How To Figure the EIC Yourself . 2013 federal tax forms 1040ez Rule 15. 2013 federal tax forms 1040ez Your Earned Income Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2013 federal tax forms 1040ez Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. 2013 federal tax forms 1040ez Employee pay is earned income only if it is taxable. 2013 federal tax forms 1040ez Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2013 federal tax forms 1040ez But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2013 federal tax forms 1040ez Earned income is explained in detail in Rule 7 . 2013 federal tax forms 1040ez Figuring earned income. 2013 federal tax forms 1040ez   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. 2013 federal tax forms 1040ez   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. 2013 federal tax forms 1040ez   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 2013 federal tax forms 1040ez You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. 2013 federal tax forms 1040ez Scholarship or fellowship grants not reported on a Form W-2. 2013 federal tax forms 1040ez   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. 2013 federal tax forms 1040ez Inmate's income. 2013 federal tax forms 1040ez   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. 2013 federal tax forms 1040ez This includes amounts received for work performed while in a work release program or while in a halfway house. 2013 federal tax forms 1040ez If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). 2013 federal tax forms 1040ez Pension or annuity from deferred compensation plans. 2013 federal tax forms 1040ez   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. 2013 federal tax forms 1040ez If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). 2013 federal tax forms 1040ez This amount may be reported in box 11 of your Form W-2. 2013 federal tax forms 1040ez If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2013 federal tax forms 1040ez Clergy. 2013 federal tax forms 1040ez   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. 2013 federal tax forms 1040ez Put “Clergy” on the dotted line next to line 64a (Form 1040). 2013 federal tax forms 1040ez Church employees. 2013 federal tax forms 1040ez    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2013 federal tax forms 1040ez If you received wages as a
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

New York State Department of State

Website: New York State Department of State

Address: New York State Department of State
Division of Consumer Protection
Consumer Assistance Unit

99 Washington Ave.
Albany, NY 12231-0001

Phone Number: 518-474-8583

Toll-free: 1-800-697-1220

Office of the Attorney General- Albany Office

Website: Office of the Attorney General- Albany Office (Utica office of the attorney general)

Address: Office of the Attorney General- Albany Office
Bureau of Consumer Frauds and Protection
State Capitol
Albany, NY 12224-0341

Phone Number: 518-474-5481

Toll-free: 1-800-771-7755 (NY)

TTY: 1-800-788-9898 (TDD)

Office of the Attorney General- New York City Office

Website: Office of the Attorney General- New York City Office (Utica office of the attorney general)

Address: Office of the Attorney General- New York City Office
Bureau of Consumer Frauds and Protection
120 Broadway, 3rd Floor
New York, NY 10271-0332

Phone Number: 212-416-8300 212-416-8345 (in Spanish)

Toll-free: 1-800-771-7755 (Hotline)

TTY: 1-800-788-9898 (TDD)

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Regional Consumer Protection Offices

Suffolk Regional Office of the Attorney General

Website: Suffolk Regional Office of the Attorney General (Utica office of the attorney general)

Address: Suffolk Regional Office of the Attorney General
300 Motor Parkway, Suite 230
Hauppauge, NY 11788

Phone Number: 631-231-2401

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Syracuse Regional Office of the Attorney General

Website: Syracuse Regional Office of the Attorney General (Utica office of the attorney general)

Address: Syracuse Regional Office of the Attorney General
615 Erie Blvd. W, Suite 102
Syracuse, NY 13204

Phone Number: 315-448-4848

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Utica Regional Office of the Attorney General

Website: Utica Regional Office of the Attorney General (Utica office of the attorney general)

Address: Utica Regional Office of the Attorney General
207 Genesee St., Room 508
Utica, NY 13501

Phone Number: 315-793-2225

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Binghamton Regional Office of the Attorney General

Website: Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Binghamton Regional Office of the Attorney General
State Office Building, 17th Floor
44 Hawley St.
Binghamton, NY 13901

Phone Number: 607-721-8771

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Brooklyn Regional Office Binghamton Regional Office of the Attorney General

Website: Brooklyn Regional Office Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Brooklyn Regional Office Binghamton Regional Office of the Attorney General
55 Hanson Place, Suite 1080
Brooklyn, NY 11217

Phone Number: 718-722-3949

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Buffalo Regional Office of the Attorney General

Website: Buffalo Regional Office of the Attorney General (Utica office of the attorney general)

Address: Buffalo Regional Office of the Attorney General
Main Place Tower, Suite 300A
350 Main St.
Buffalo, NY 14202

Phone Number: 716-853-8404

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Harlem Regional Office of the Attorney General

Website: Harlem Regional Office of the Attorney General (Utica office of the attorney general)

Address: Harlem Regional Office of the Attorney General
163 W. 125th St., Suite 1324
New York, NY 10027

Phone Number: 212-961-4475

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Nassau Regional Office of the Attorney General

Website: Nassau Regional Office of the Attorney General (Utica office of the attorney general)

Address: Nassau Regional Office of the Attorney General
200 Old Country Rd., Suite 240
Mineola, NY 11501

Phone Number: 516-248-3301

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Plattsburgh Regional Office of the Attorney General

Website: Plattsburgh Regional Office of the Attorney General (Utica office of the attorney general)

Address: Plattsburgh Regional Office of the Attorney General
43 Durkee St., Suite 700
Plattsburgh, NY 12901-2958

Phone Number: 518-562-3282

Toll-free: 1-800-771-7755

TTY: 1-800-788-9898

Poughkeepsie Regional Office of the Attorney General

Website: Poughkeepsie Regional Office of the Attorney General (Utica office of the attorney general)

Address: Poughkeepsie Regional Office of the Attorney General
One Civic Center Plaza, Suite 401
Poughkeepsie, NY 12601-3157

Phone Number: 845-485-3900

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Rochester Regional Office of the Attorney General

Website: Rochester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Rochester Regional Office of the Attorney General
144 Exchange Blvd., Suite 200
Rochester, NY 14614-2176

Phone Number: 585-546-7430

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Watertown Regional Office of the Attorney General

Website: Watertown Regional Office of the Attorney General (Utica office of the attorney general)

Address: Watertown Regional Office of the Attorney General
Dulles State Office Building
317 Washington St.
Watertown, NY 13601

Phone Number: 315-785-2444

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Westchester Regional Office of the Attorney General

Website: Westchester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Westchester Regional Office of the Attorney General
101 E. Post Rd.
White Plains, NY 10601-5008

Phone Number: 914-422-8794

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

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County Consumer Protection Offices

Albany County Department of Consumer Affairs

Website: Albany County Department of Consumer Affairs

Address: Albany County Department of Consumer Affairs
Consumer Affairs
112 State St., Suite 1207-08
Albany County Office Building
Albany, NY 12207

Phone Number: 518-447-7581

Ulster County Consumer Fraud Bureau

Website: Ulster County Consumer Fraud Bureau

Address: Ulster County Consumer Fraud Bureau
Consumer Fraud Bureau
20 Lucas Ave.
Kingston, NY 12401-3708

Phone Number: 845-340-3260

Nassau County Office of Consumer Affairs

Website: Nassau County Office of Consumer Affairs

Address: Nassau County Office of Consumer Affairs
200 County Seat Dr.
Mineola, NY 11501

Phone Number: 516-571-2600

Orange County Department of Consumer Affairs

Website: Orange County Department of Consumer Affairs

Address: Orange County Department of Consumer Affairs
99 Main St.
Goshen, NY 10924

Phone Number: 845-360-6700

Putnam County Department of Consumer Affairs

Website: Putnam County Department of Consumer Affairs

Address: Putnam County Department of Consumer Affairs
110 Old Route 6, Bldg. 3
Carmel, NY 10512

Phone Number: 845-808-1617

Rockland County Office of Consumer Protection

Website: Rockland County Office of Consumer Protection

Address: Rockland County Office of Consumer Protection
18 New Hempstead Rd., 6th Floor
New City, NY 10956

Phone Number: 845-708-7600

Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Website: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Address: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures
64 Kellar Ave.
Schenectady, NY 12306

Phone Number: 518-356-7473 (Consumer Affairs) 518-356-6795 (Weights & Measures)

Westchester County Department of Consumer Protection

Website: Westchester County Department of Consumer Protection

Address: Westchester County Department of Consumer Protection
148 Martine Ave., Room 407
White Plains, NY 10601

Phone Number: 914-995-2155

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City Consumer Protection Offices

Town of Colonie Attorney

Website: Town of Colonie Attorney

Address: Town of Colonie Attorney
Consumer Protection Board
Memorial Town Hall
534 Loudon Rd.
Newtonville, NY 12128

Phone Number: 518-783-2790

Mt. Vernon Office of Consumer Affairs

Website: Mt. Vernon Office of Consumer Affairs

Address: Mt. Vernon Office of Consumer Affairs
City Hall
One Roosevelt Square
Mount Vernon, NY 10550

Phone Number: 914-665-2433

New York City Department of Consumer Affairs

Website: New York City Department of Consumer Affairs

Address: New York City Department of Consumer Affairs
42 Broadway, 9th Floor
New York, NY 10004

Phone Number: 212-639-9675

TTY: 212-487-2710

Yonkers Consumer Protection Bureau

Website: Yonkers Consumer Protection Bureau

Address: Yonkers Consumer Protection Bureau
87 Nepperhan Ave., Room 212
Yonkers, NY 10701

Phone Number: 914-377-3000 (Helpline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Banking Department

Website: Banking Department

Address: Banking Department
Consumer Help Unit
25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Financial Services

Website: Department of Financial Services

Address: Department of Financial Services
Insurance Department
Consumer Assistance Unit

One Commerce Plaza
Albany, NY 12257

Phone Number: 518-474-6600

Toll-free: 1-800-342-3736 (NY)

Insurance Department

Website: Insurance Department

Address: Insurance Department
Insurance Division
Consumer Assistance Unit

25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General (Utica office of the attorney general)

Address: Office of the Attorney General
Investor Protection Bureau
120 Broadway, 23rd Floor
New York, NY 10271

Phone Number: 212-416-8222

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Service

Website: Department of Public Service

Address: Department of Public Service
Office of Consumer Services
3 Empire State Plaza
Albany, NY 12223

Toll-free: 1-800-342-3377
1-800-342-3355 (Termination) 1-800-342-3355 (Termination)

TTY: 1-800-662-1220

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The 2013 Federal Tax Forms 1040ez

2013 federal tax forms 1040ez 7. 2013 federal tax forms 1040ez   Ingresos de Intereses Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. 2013 federal tax forms 1040ez Cuenta de custodia para su hijo. 2013 federal tax forms 1040ez Multa por no facilitar un SSN. 2013 federal tax forms 1040ez Cómo se declara la retención adicional. 2013 federal tax forms 1040ez Cuenta de ahorros con uno de los padres como fideicomisario. 2013 federal tax forms 1040ez Intereses que no se declaran en el Formulario 1099-INT. 2013 federal tax forms 1040ez Nominatarios. 2013 federal tax forms 1040ez Cantidad incorrecta. 2013 federal tax forms 1040ez Requisito de declarar ciertos datos. 2013 federal tax forms 1040ez Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. 2013 federal tax forms 1040ez Préstamo para invertir en un certificado de depósito. 2013 federal tax forms 1040ez Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. 2013 federal tax forms 1040ez Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). 2013 federal tax forms 1040ez Cómo declarar los intereses exentos de impuesto. 2013 federal tax forms 1040ez Intereses de bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez declarados anteriormente. 2013 federal tax forms 1040ez Recordatorio Ingresos de fuentes en el extranjero. 2013 federal tax forms 1040ez  Si es ciudadano estadounidense y recibió ingresos de intereses desde fuentes que se encuentran fuera de los Estados Unidos (ingresos de origen extranjero), tiene que declarar esos ingresos en su declaración de impuestos a no ser que los mismos estén exentos de impuestos de acuerdo con la ley de los Estados Unidos. 2013 federal tax forms 1040ez Esto es aplicable aun cuando resida dentro o fuera de los Estados Unidos o no haya recibido un Formulario 1099 de un pagador en el extranjero. 2013 federal tax forms 1040ez Introduction Este capítulo trata de los siguientes temas: Las diferentes clases de ingresos de intereses. 2013 federal tax forms 1040ez Qué intereses están sujetos a impuestos y qué intereses no están sujetos a impuestos. 2013 federal tax forms 1040ez Cuándo se deben declarar los ingresos por concepto de intereses y Cómo se declaran los ingresos de intereses en su declaración de impuestos. 2013 federal tax forms 1040ez Por regla general, los intereses que usted reciba o que se abonen a su cuenta y puedan ser retirados constituyen ingreso tributable. 2013 federal tax forms 1040ez Las excepciones a esta regla se explican más adelante en este capítulo. 2013 federal tax forms 1040ez Puede deducir los gastos en los que haya incurrido al producir esos ingresos en el Anexo A del Formulario 1040 si detalla las deducciones. 2013 federal tax forms 1040ez Vea Préstamo para invertir en un certificado de depósito , más adelante, y el capítulo 28 . 2013 federal tax forms 1040ez Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 1212 Guide to Original Issue Discount (OID) Instruments (Guía para documentos relacionados con la emisión original de descuento (OID, por sus siglas en inglés)), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés 8815 Exclusion of Interest From Series EE and I U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses calificados de las Series EE e I emitidos después de 1989), en inglés 8818 Optional Form To Record Redemption of Series EE and I U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Savings Bonds Issued After 1989 (Formulario opcional para documentar el rescate de bonos de ahorros de las Series EE e I emitidos después de 1989), en inglés Información General A continuación, se tratan algunos temas de interés general: Documentación. 2013 federal tax forms 1040ez Debe guardar una lista en la que se indiquen la fuente y cantidades de intereses recibidos durante el año. 2013 federal tax forms 1040ez Guarde también los documentos que reciba en los cuales aparezcan sus ingresos de intereses (por ejemplo, los Formularios 1099-INT) como una parte importante de sus archivos. 2013 federal tax forms 1040ez Impuestos sobre ingresos no derivados del trabajo de determinados hijos. 2013 federal tax forms 1040ez   Una parte de los ingresos no derivados del trabajo que haya recibido un hijo en el año 2013 podría estar sujeta a la misma tasa impositiva que la de sus padres. 2013 federal tax forms 1040ez En ese caso, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del menor en cuestión. 2013 federal tax forms 1040ez Si no le corresponde, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. 2013 federal tax forms 1040ez   Ciertos padres determinados pueden optar por incluir los intereses y dividendos del menor en su declaración de impuestos si se satisfacen ciertos requisitos. 2013 federal tax forms 1040ez Si usted es uno de dichos padres, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos del hijo), en inglés, para tal propósito. 2013 federal tax forms 1040ez   Para más información acerca del impuesto sobre los ingresos no derivados del trabajo de hijos menores y la elección de los padres, vea el capítulo 31. 2013 federal tax forms 1040ez Beneficiario de un caudal hereditario o fideicomiso. 2013 federal tax forms 1040ez   Los ingresos por concepto de intereses que recibe como beneficiario de un caudal hereditario o fideicomiso suelen considerarse ingreso tributable. 2013 federal tax forms 1040ez Usted debería recibir del fiduciario un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2013 federal tax forms 1040ez (Participación en los ingresos, deducciones, créditos, etc. 2013 federal tax forms 1040ez , correspondiente al beneficiario), en inglés. 2013 federal tax forms 1040ez La copia Anexo K-1 (Formulario 1041), en inglés, y las instrucciones afines le informarán en dónde se deben anotar los ingresos en el Formulario 1040. 2013 federal tax forms 1040ez Número de Seguro Social. 2013 federal tax forms 1040ez   Tiene que facilitar su nombre y número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación personal del contribuyente del Servicio de Impuestos Internos (ITIN, por sus siglas en inglés) a todo individuo que esté obligado por las leyes federales de impuestos a hacer una declaración, informe u otro documento pertinente a su caso. 2013 federal tax forms 1040ez Esto incluye a quienes pagan intereses. 2013 federal tax forms 1040ez Si no le provee su SSN o ITIN al pagador de los intereses, quizás tendría que pagar una multa. 2013 federal tax forms 1040ez SSN para una cuenta conjunta. 2013 federal tax forms 1040ez   Si los fondos de una cuenta conjunta pertenecen a un solo individuo, anote primero el nombre de tal individuo en la cuenta y déle al pagador el SSN de esa persona. 2013 federal tax forms 1040ez (Para información sobre quién tiene posesión legal de los fondos en una cuenta conjunta, vea Cuentas conjuntas , más adelante). 2013 federal tax forms 1040ez Si la cuenta conjunta tiene fondos mixtos, anote el SSN del individuo cuyo nombre aparece primero en la cuenta. 2013 federal tax forms 1040ez Esto es así ya que sólo un nombre y un SSN se pueden mostrar en el Formulario 1099. 2013 federal tax forms 1040ez   Estas reglas corresponden a la posesión conjunta de una cuenta de un matrimonio y a la posesión conjunta de la cuenta por otros individuos. 2013 federal tax forms 1040ez Por ejemplo, si abre una cuenta conjunta de ahorros con su hijo, utilizando fondos que pertenezcan únicamente al hijo, anote primero el nombre de éste en la cuenta y provea el SSN del hijo. 2013 federal tax forms 1040ez Cuenta de custodia para su hijo. 2013 federal tax forms 1040ez   Si su hijo es el dueño legal de una cuenta que se ha registrado en nombre de usted como custodio del hijo o de la hija, déle al pagador el SSN de su hijo. 2013 federal tax forms 1040ez Por ejemplo, usted tiene que proveer el SSN de su hijo a quien paga los intereses de la cuenta de su hijo, aun cuando se le paguen los intereses a usted como custodio. 2013 federal tax forms 1040ez Multa por no facilitar un SSN. 2013 federal tax forms 1040ez   Si no le da su SSN a quien paga los intereses, quizás tenga que pagar una multa. 2013 federal tax forms 1040ez Vea Incumplimiento de la entrega del número de Seguro Social , bajo Multas, en el capítulo 1 de esta publicación. 2013 federal tax forms 1040ez La retención adicional (backup withholding) también puede corresponder en este caso. 2013 federal tax forms 1040ez Retención adicional de impuestos. 2013 federal tax forms 1040ez   Por regla general, los ingresos de intereses no están sujetos a la retención normal del impuesto. 2013 federal tax forms 1040ez No obstante, pueden estar sujetos a la retención adicional (backup withholding) para asegurar que se le retenga impuesto sobre ese ingreso. 2013 federal tax forms 1040ez Según la regla de la retención adicional, el pagador de los intereses tiene que retener un porcentaje conforme a la tasa apropiada de retención, de la cantidad del ingreso que le paga como impuesto sobre los ingresos. 2013 federal tax forms 1040ez   También se le puede requerir una retención adicional de impuestos si el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) ha determinado que usted declaró una cantidad inferior de ingresos de intereses o dividendos de lo que en verdad recibió. 2013 federal tax forms 1040ez Para más información, vea Retención Adicional , en el capítulo 4. 2013 federal tax forms 1040ez Cómo se declara la retención adicional. 2013 federal tax forms 1040ez   Si se le deduce retención adicional de impuestos de sus ingresos de intereses, el pagador de los ingresos tiene que enviarle un Formulario 1099-INT para el año, el cual mostrará la cantidad adicional retenida. 2013 federal tax forms 1040ez El Formulario 1099-INT indicará toda retención adicional como “ Federal income tax withheld (Impuesto federal sobre los ingresos retenido)”. 2013 federal tax forms 1040ez Cuentas conjuntas. 2013 federal tax forms 1040ez   Si dos o más individuos tienen bienes (por ejemplo, una cuenta de ahorros o bono de propiedad) en tenencia conjunta (joint tenants) o de propiedad de tenencia conyugal (tenants by the entirety) o de tenencia común (tenants in common), la participación de cada individuo en la propiedad o bien en cuestión se determinará según las leyes locales. 2013 federal tax forms 1040ez Ingresos derivados de propiedad regalada a un hijo. 2013 federal tax forms 1040ez   Toda propiedad que usted haya regalado a su hijo bajo la Model Gifts of Securities to Minors Act (Ley modelo de regalos de valores bursátiles a hijos menores), la Uniform Gifts to Minors Act (Ley uniforme de regalos a hijos menores) o bajo ley semejante alguna, se considera propiedad que pertenece al hijo. 2013 federal tax forms 1040ez   Los ingresos derivados de la propiedad son tributables al hijo, a menos que alguna parte de los ingresos se utilice para satisfacer una obligación o deuda legal de manutención del hijo de uno de los padres o tutor, el cual tiene la responsabilidad de incluir dichos ingresos y pagar impuestos. 2013 federal tax forms 1040ez Cuenta de ahorros con uno de los padres como fideicomisario. 2013 federal tax forms 1040ez   Los ingresos de intereses de una cuenta de ahorros establecida para un hijo menor que se haya puesto a nombre de los padres y esté sujeta al control de éstos como fideicomisarios, es tributable con respecto al hijo si, de acuerdo con la ley del estado en el cual vive el hijo, corresponden las dos condiciones siguientes: La cuenta de ahorros pertenece legalmente al hijo. 2013 federal tax forms 1040ez Los padres no tienen autorización legal para utilizar porción alguna de los fondos para costear los gastos de manutención del hijo. 2013 federal tax forms 1040ez Formulario 1099-INT. 2013 federal tax forms 1040ez   Por lo general, los bancos, asociaciones de ahorro y préstamo y otros pagadores de intereses le declaran todo ingreso de intereses en un Formulario 1099-INT, en inglés, o en un documento similar. 2013 federal tax forms 1040ez En este formulario se indicará la cantidad de intereses que recibió durante el año. 2013 federal tax forms 1040ez Guarde este formulario con su documentación. 2013 federal tax forms 1040ez No tiene que adjuntarlo a su declaración de impuestos. 2013 federal tax forms 1040ez   Incluya en su declaración de impuestos el total de los ingresos de intereses que reciba correspondiente al año tributario. 2013 federal tax forms 1040ez Intereses que no se declaran en el Formulario 1099-INT. 2013 federal tax forms 1040ez   Aun cuando no reciba un Formulario 1099-INT, igual tiene que declarar todos sus ingresos de intereses recibidos. 2013 federal tax forms 1040ez Por ejemplo, puede que reciba acciones distribuidas en forma de intereses de sociedades colectivas o de sociedades anónimas de tipo S. 2013 federal tax forms 1040ez Se declararán estos intereses en su Anexo K-1 (Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. 2013 federal tax forms 1040ez (Parte de los ingresos, deducciones, créditos, etc. 2013 federal tax forms 1040ez , correspondiente al socio), en inglés, o en el Anexo K-1 (Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. 2013 federal tax forms 1040ez (Parte de los ingresos, deducciones, créditos, etc. 2013 federal tax forms 1040ez , correspondiente al accionista), en inglés. 2013 federal tax forms 1040ez Nominatarios. 2013 federal tax forms 1040ez   Por regla general, si un individuo recibe intereses en nombre suyo (o sea, como nominatario), esa persona le tiene que proveer un Formulario 1099-INT con la cantidad de intereses que recibió por usted. 2013 federal tax forms 1040ez   Si recibe un Formulario 1099-INT en el cual se incluyen cantidades que pertenecen a otro individuo, vea la explicación acerca de distribuciones que reciben los nominatarios en la sección How To Report Interest Income (Cómo se declaran los ingresos de intereses) en el capítulo 1 de la Publicación 550, en inglés. 2013 federal tax forms 1040ez También puede conseguir información sobre este tema en las instrucciones para el Anexo B (Formulario 1040A o 1040), en inglés. 2013 federal tax forms 1040ez Cantidad incorrecta. 2013 federal tax forms 1040ez   Si recibe un Formulario 1099-INT que indique una cantidad incorrecta (u otra información equivocada), debe pedirle al emisor un formulario corregido que contenga la información correcta. 2013 federal tax forms 1040ez El nuevo Formulario 1099-INT que reciba se marcará con la palabra “Corrected” (Corregido). 2013 federal tax forms 1040ez Formulario 1099-OID. 2013 federal tax forms 1040ez   El ingreso de intereses que se tiene que declarar también puede aparecer en el Formulario 1099-OID, Original Issue Discount (Descuento de la emisión original), en inglés. 2013 federal tax forms 1040ez Para más información sobre las cantidades que aparecen en este formulario, vea Descuento de la Emisión Original (OID) , más adelante en este capítulo. 2013 federal tax forms 1040ez Dividendos con intereses exentos. 2013 federal tax forms 1040ez   Los dividendos que produzcan intereses exentos que usted reciba de un fondo mutuo u otra sociedad inversionista reglamentada, incluyendo aquellos dividendos recibidos de un fondo calificado de fondos en cualquier año tributario que comience después del 22 de diciembre de 2010, no se incluyen en su ingreso tributable. 2013 federal tax forms 1040ez (No obstante, vea Requisito de declarar ciertos datos , en el próximo párrafo). 2013 federal tax forms 1040ez Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. 2013 federal tax forms 1040ez En el caso de distribuciones que sean dividendos con intereses exentos, usted no reduce su base. 2013 federal tax forms 1040ez Requisito de declarar ciertos datos. 2013 federal tax forms 1040ez   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que declararlos en su declaración de impuestos si se ve obligado a presentar la declaración. 2013 federal tax forms 1040ez No es nada más que un requisito de declarar ciertos datos en su declaración y no convertirá los dividendos con intereses exentos en ingreso tributable. 2013 federal tax forms 1040ez Nota: Los dividendos que produzcan intereses exentos y que se hayan pagado con bonos de actividad privada especificados, podrían estar sujetos al impuesto mínimo alternativo. 2013 federal tax forms 1040ez Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. 2013 federal tax forms 1040ez El capítulo 1 de la Publicación 550, en inglés, contiene una explicación sobre los bonos de actividad particular bajo la sección titulada State or Local Government Obligations (Obligaciones de los gobiernos estatales o locales). 2013 federal tax forms 1040ez Intereses de dividendos del Departamento de Asuntos de Veteranos (VA dividends). 2013 federal tax forms 1040ez   Los intereses de dividendos de seguros que usted deje en depósito en el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) no están sujetos a impuestos. 2013 federal tax forms 1040ez En éstos se incluyen los intereses pagados sobre dividendos de las pólizas convertidas de United States Government Life Insurance (Seguros de Vida del Gobierno de los Estados Unidos) y National Service Life Insurance (Seguros de Vida del Servicio Nacional). 2013 federal tax forms 1040ez Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). 2013 federal tax forms 1040ez   Los intereses procedentes de un arreglo Roth IRA no suelen ser tributables. 2013 federal tax forms 1040ez Los intereses de un arreglo IRA tradicional son diferidos de tributación. 2013 federal tax forms 1040ez Por lo general, no debe incluir esos intereses en sus ingresos hasta que empiece a retirar los fondos de su arreglo IRA. 2013 federal tax forms 1040ez Vea el capítulo 17 para más información. 2013 federal tax forms 1040ez Intereses Sujetos a Impuestos En los intereses tributables se incluyen los intereses que reciba de cuentas bancarias, de préstamos que haga a otras personas y otras fuentes. 2013 federal tax forms 1040ez A continuación se enumeran otras fuentes de intereses tributables. 2013 federal tax forms 1040ez Dividendos que en realidad son intereses. 2013 federal tax forms 1040ez   Ciertas distribuciones que se denominan comúnmente dividendos son en realidad intereses. 2013 federal tax forms 1040ez Tiene que declarar como intereses aquellos llamados “dividendos” en depósitos o en cuentas de acciones de: Bancos cooperativos, Cooperativas de ahorro y crédito, Asociaciones nacionales de préstamos para edificación, Sociedades nacionales de ahorros y préstamos, Sociedades federales de ahorros y préstamos y Bancos mutualistas de ahorros. 2013 federal tax forms 1040ez   Los “dividendos” se informan en el Formulario 1099-INT como ingresos de intereses. 2013 federal tax forms 1040ez Fondos del mercado monetario. 2013 federal tax forms 1040ez   Los fondos del mercado monetario pagan dividendos y son ofrecidos por instituciones financieras que no son consideradas “bancos”, tales como, casas de corretaje bursátil y de fondos mutuos. 2013 federal tax forms 1040ez Por regla general, las cantidades que reciba de los fondos del mercado monetario (money market funds) deben declararse como dividendos y no como intereses. 2013 federal tax forms 1040ez Certificados de depósito y otras cuentas de intereses diferidos. 2013 federal tax forms 1040ez   Si abre cualesquiera de estas cuentas, se le podrán pagar intereses a intervalos fijos de un año o menos durante la vigencia de la cuenta. 2013 federal tax forms 1040ez Por lo general, deberá incluir dichos intereses en sus ingresos cuando de hecho los reciba o tenga derecho a recibirlos sin tener que pagar una multa sustancial. 2013 federal tax forms 1040ez Esto es aplicable para las cuentas que venzan dentro de un año o menos y que paguen intereses en un solo pago al vencer. 2013 federal tax forms 1040ez Si se difieren los intereses durante más de un año, vea Descuento de la Emisión Original (OID) , más adelante. 2013 federal tax forms 1040ez Intereses sujetos a la multa por retiro prematuro de fondos. 2013 federal tax forms 1040ez   Si retira fondos de una cuenta de intereses diferidos antes de su vencimiento, es posible que tenga que pagar una multa. 2013 federal tax forms 1040ez Tiene que declarar la cantidad total de los intereses pagados o acreditados a su cuenta durante el año, sin restar la multa. 2013 federal tax forms 1040ez Vea Penalty on early withdrawal of savings (Multa por retiro prematuro de ahorros) en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo se declaran los intereses y cómo deducir la multa. 2013 federal tax forms 1040ez Préstamo para invertir en un certificado de depósito. 2013 federal tax forms 1040ez   Los intereses que paga sobre el préstamo de un banco o de una institución de ahorros para cumplir el requisito de depósito mínimo para poder recibir un certificado de depósito de la institución y los intereses que usted recibe sobre el certificado son dos conceptos distintos. 2013 federal tax forms 1040ez Tiene que incluir en sus ingresos el total de los intereses devengados del certificado. 2013 federal tax forms 1040ez Si detalla sus deducciones, puede deducir los intereses que haya pagado como intereses de inversiones, hasta la cantidad total de sus ingresos netos de inversiones. 2013 federal tax forms 1040ez Vea Interest Expenses (Gastos de intereses), en el capítulo 3 de la Publicación 550, en inglés. 2013 federal tax forms 1040ez Ejemplo. 2013 federal tax forms 1040ez Usted depositó $5,000 en un banco y pidió prestados $5,000 del banco a fin de satisfacer el depósito mínimo de $10,000 que se requiere para comprar un certificado de depósito que vence a los 6 meses. 2013 federal tax forms 1040ez El certificado generó una utilidad de $575 al vencerse en el año 2013, pero usted recibió sólo $265, cantidad que representa los $575 devengados menos $310 por intereses cobrados sobre los $5,000 del préstamo. 2013 federal tax forms 1040ez El banco le envía un Formulario 1099-INT del año 2013 que muestra $575 de intereses devengados. 2013 federal tax forms 1040ez El banco le envía además una confirmación que indica que usted pagó $310 por concepto de intereses durante el año 2013. 2013 federal tax forms 1040ez Tiene que incluir los $575 en sus ingresos. 2013 federal tax forms 1040ez Si detalla las deducciones en el Anexo A del Formulario 1040, puede deducir $310 sujetos al límite del ingreso neto de inversiones. 2013 federal tax forms 1040ez Regalo por abrir una cuenta. 2013 federal tax forms 1040ez   Si recibe regalos no monetarios o servicios por hacer depósitos o por abrir una cuenta en una institución de ahorros, es posible que tenga que declarar el valor del regalo como intereses. 2013 federal tax forms 1040ez   Para depósitos menores de $5,000, los regalos o servicios valorados por más de $10 tienen que ser declarados como intereses. 2013 federal tax forms 1040ez Para depósitos de $5,000 o más, los regalos o servicios valorados por más de $20 tienen que ser declarados como intereses. 2013 federal tax forms 1040ez El valor de los regalos o servicios se determina según el costo de éstos a la institución financiera. 2013 federal tax forms 1040ez Ejemplo. 2013 federal tax forms 1040ez Usted abrió una cuenta de ahorros en su banco local y depositó $800. 2013 federal tax forms 1040ez La cuenta genera $20 por concepto de intereses. 2013 federal tax forms 1040ez También, recibió una calculadora con un valor de $15. 2013 federal tax forms 1040ez Si no se acredita en la cuenta cantidad adicional alguna por intereses durante el año, el Formulario 1099-INT que reciba mostrará $35 de intereses recibidos durante el año. 2013 federal tax forms 1040ez Tiene que declarar los $35 como ingreso de intereses en su declaración de impuestos. 2013 federal tax forms 1040ez Intereses sobre los dividendos de seguros. 2013 federal tax forms 1040ez   Los intereses sobre los dividendos de seguros depositados en una compañía de seguros que se pueden retirar anualmente son tributables en el año durante el cual los intereses se acreditan a su cuenta. 2013 federal tax forms 1040ez Sin embargo, si usted puede retirarlos sólo en la fecha de aniversario de la póliza (u otra fecha especificada), los intereses son tributables en el año en el cual ocurre tal fecha. 2013 federal tax forms 1040ez Primas de seguro pagadas por adelantado. 2013 federal tax forms 1040ez   Todo aumento del valor de primas de seguro pagadas por adelantado, de primas cobradas con anticipación o de fondos para depósito de primas se consideran intereses si se aplica al pago de las primas vencidas de pólizas de seguros o aquéllas que puede retirar. 2013 federal tax forms 1040ez Títulos de deudas de los Estados Unidos. 2013 federal tax forms 1040ez   Los intereses sobre títulos de deudas de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez , tales como las letras del Tesoro, pagarés y bonos emitidos por alguna entidad o agencia de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez , son tributables para propósitos del impuesto federal sobre los ingresos. 2013 federal tax forms 1040ez Intereses sobre los reembolsos de impuestos. 2013 federal tax forms 1040ez   Los intereses que reciba de su reembolso de impuestos constituyen ingresos tributables. 2013 federal tax forms 1040ez Intereses sobre la adjudicación de una expropiación forzosa. 2013 federal tax forms 1040ez   Si la autoridad que adjudicó una expropiación le paga intereses para compensarle alguna demora en otorgar la adjudicación, los intereses que resulten serán tributables. 2013 federal tax forms 1040ez Ventas con pagos a plazos. 2013 federal tax forms 1040ez   Si un contrato para la venta o intercambio de propiedad estipula que se le abonen pagos diferidos, dicho contrato suele también estipular que se le paguen intereses con los pagos diferidos. 2013 federal tax forms 1040ez Dichos intereses son tributables en el momento en que los reciba. 2013 federal tax forms 1040ez Si el contrato de pagos diferidos no estipula el pago de intereses o estipula que se pague una cantidad menor de intereses, una parte de cada pago recibido puede considerarse pago de intereses. 2013 federal tax forms 1040ez Vea Unstated Interest and Original Issue Discount (OID) (Intereses no divulgados y descuento de la emisión original (OID)) en la Publicación 537, Installment Sales (Ventas a plazos), en inglés. 2013 federal tax forms 1040ez Intereses de un contrato de anualidad. 2013 federal tax forms 1040ez   Los intereses acumulados de un contrato de anualidad que haya vendido antes de su fecha de vencimiento son tributables. 2013 federal tax forms 1040ez Intereses usurarios (intereses abusivos). 2013 federal tax forms 1040ez   Los intereses usurarios (intereses abusivos) son aquéllos que se cobran a una tasa ilegal. 2013 federal tax forms 1040ez Se tributan como intereses a menos que la ley estatal automáticamente los convierta en un pago del capital del préstamo. 2013 federal tax forms 1040ez Ingresos de intereses sobre depósitos bloqueados. 2013 federal tax forms 1040ez   Excluya de su ingreso bruto todos los intereses devengados de un depósito bloqueado. 2013 federal tax forms 1040ez Se considera bloqueado un depósito si, al finalizar el año, usted no puede retirar parte alguna del depósito por uno de los motivos siguientes: La institución financiera se ha declarado en quiebra o se ha vuelto insolvente o El estado donde se ubica la institución financiera ha impuesto límites sobre los fondos que se pueden retirar porque otras instituciones financieras dentro del estado están en quiebra o son insolventes. 2013 federal tax forms 1040ez   La cantidad de intereses que tiene que excluir es la cantidad de intereses que hayan sido acreditados a los depósitos bloqueados menos la suma de las dos cantidades siguientes: La cantidad neta que retiró de esos depósitos durante el año y La cantidad que podría haber retirado para el final del año (sin restarle multa alguna por retiro prematuro de un depósito a término). 2013 federal tax forms 1040ez Si recibe un Formulario 1099-INT por ingreso de intereses sobre depósitos que se bloquearon al final del año 2013, vea Frozen deposits (Depósitos bloqueados), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo se declara la exclusión del ingreso por intereses en su declaración de impuestos. 2013 federal tax forms 1040ez   Los intereses que se excluyen se tratan como si fueran acreditados a su cuenta durante el año siguiente. 2013 federal tax forms 1040ez Tiene que incluir esos intereses en su ingreso bruto tan pronto como tenga derecho a retirarlos. 2013 federal tax forms 1040ez Ejemplo. 2013 federal tax forms 1040ez Se acreditaron $100 durante el año por concepto de intereses a su depósito bloqueado. 2013 federal tax forms 1040ez Usted retiró $80 pero no pudo retirar más hasta después del final del año. 2013 federal tax forms 1040ez Tiene que incluir $80 en sus ingresos y excluir $20 de los ingresos de ese año. 2013 federal tax forms 1040ez Tiene que incluir los $20 en los ingresos del año en el cual pueda retirarlos. 2013 federal tax forms 1040ez Bonos negociados sin que su precio se ajuste en función de los intereses devengados debido a un mercado chato. 2013 federal tax forms 1040ez   Si compra, a precio reducido, un bono con intereses morosos o cuyos intereses se han acumulado pero no han sido pagados, se considera que este bono ha sido negociado sin que su precio se haya ajustado en función de los intereses devengados debido a un mercado chato. 2013 federal tax forms 1040ez Dichos intereses no se consideran ingresos y no tributan como intereses si se pagan después. 2013 federal tax forms 1040ez Cuando recibe un pago de ese tipo de intereses, se considera una devolucion de capital que reduce lo que queda de la base de costo del bono original. 2013 federal tax forms 1040ez No obstante, los intereses que se acumulan después de la fecha en que compró el bono son ingresos de intereses tributables para el año en el cual los recibió o se acumularon. 2013 federal tax forms 1040ez Vea Bonos que se Venden entre las Fechas de Pago de los Intereses , más adelante, para más información. 2013 federal tax forms 1040ez Préstamos inferiores al costo de mercado. 2013 federal tax forms 1040ez   Por lo general, un préstamo inferior al costo de mercado es aquél sobre el cual no se cargan intereses o sobre el cual se cargan intereses a una tasa inferior a la tasa federal aplicable. 2013 federal tax forms 1040ez Vea Below-Market Loans (Préstamos inferiores al costo justo del mercado) en el capítulo 1 de la Publicación 550, en inglés, para más información. 2013 federal tax forms 1040ez Bonos de Ahorro de los Estados Unidos Esta sección brinda información tributaria acerca de los bonos de ahorro de los Estados Unidos. 2013 federal tax forms 1040ez Explica cómo se declaran los ingresos de intereses derivados de esos bonos y cómo se tratan ciertos traspasos de los mismos. 2013 federal tax forms 1040ez Para otra información sobre los bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez , escriba a: Para los bonos en papel de las series EE e I: Bureau of the Public Debt Division of Customer Assistance P. 2013 federal tax forms 1040ez O. 2013 federal tax forms 1040ez Box 7012 Parkersburg, WV 26106-7012  Para los bonos electrónicos de las series EE e I: Bureau of the Public Debt Division of Customer Assistance P. 2013 federal tax forms 1040ez O. 2013 federal tax forms 1040ez Box 7015 Parkersburg, WV 26106-7015  Para la serie HH/H: Bureau of the Public Debt Division of Customer Assistance P. 2013 federal tax forms 1040ez O. 2013 federal tax forms 1040ez Box 2186 Parkersburg, WV 26106-2186 O puede visitar la siguiente página en Internet: www. 2013 federal tax forms 1040ez treasurydirect. 2013 federal tax forms 1040ez gov/indiv/indiv. 2013 federal tax forms 1040ez htm, en inglés. 2013 federal tax forms 1040ez Contribuyentes que usan el método contable a base de lo devengado. 2013 federal tax forms 1040ez   Si utiliza el método contable a base de lo devengado, tiene que declarar los intereses derivados de los bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez para cada año a medida que se acumulan dichos intereses. 2013 federal tax forms 1040ez No puede aplazar la declaración de esos intereses hasta que los reciba o hasta que se venzan los bonos. 2013 federal tax forms 1040ez El método de contabilidad a base de lo devengado se explica bajo Métodos Contables , en el capítulo 1 de esta publicación. 2013 federal tax forms 1040ez Contribuyentes que usan el método contable a base de efectivo. 2013 federal tax forms 1040ez   Si utiliza el método contable a base de efectivo, como la mayoría de los contribuyentes que son personas físicas, declarará los intereses de bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez , por regla general, cuando los reciba. 2013 federal tax forms 1040ez El método contable a base de efectivo se explica bajo Métodos Contables , en el capítulo 1. 2013 federal tax forms 1040ez Vea Opciones que tienen los contribuyentes que usan el método a base de efectivo para declarar sus ingresos , más adelante. 2013 federal tax forms 1040ez Bonos de la serie HH. 2013 federal tax forms 1040ez    Estos bonos se emitieron a su valor nominal. 2013 federal tax forms 1040ez Se pagan los intereses dos veces al año mediante depósito directo a su cuenta bancaria. 2013 federal tax forms 1040ez Si utiliza el método contable a base de efectivo, tiene que declarar los intereses de esos bonos como ingresos en el año en que los recibe. 2013 federal tax forms 1040ez   Los bonos de la serie HH se ofrecieron por primera vez en el año 1980. 2013 federal tax forms 1040ez Se ofrecieron por última vez en agosto del año 2004. 2013 federal tax forms 1040ez Los bonos de la serie H se emitieron antes de 1980. 2013 federal tax forms 1040ez El método que tiene que usar para los bonos de la serie H es igual al de los bonos de la serie HH. 2013 federal tax forms 1040ez Si es contribuyente que usa el método a base de efectivo, tiene que declarar los intereses de esos bonos en el año en que los recibe. 2013 federal tax forms 1040ez   El período de vencimiento para los bonos de la serie H es de 30 años. 2013 federal tax forms 1040ez El período de vencimiento para los bonos de la serie HH es de 20 años. 2013 federal tax forms 1040ez Los últimos bonos de la serie H que se emitieron vencieron en el año 2009. 2013 federal tax forms 1040ez Bonos de la serie EE y de la serie I. 2013 federal tax forms 1040ez   Los intereses sobre estos bonos se pagan al rescatarlos. 2013 federal tax forms 1040ez La diferencia entre el precio de compra y el valor de rescate son intereses tributables. 2013 federal tax forms 1040ez Bonos de la serie EE. 2013 federal tax forms 1040ez   Los bonos de la serie EE se ofrecieron por primera vez en enero de 1980. 2013 federal tax forms 1040ez Tienen un período de vencimiento de 30 años. 2013 federal tax forms 1040ez   Antes de julio de 1980, se emitían bonos de la serie E. 2013 federal tax forms 1040ez El período de vencimiento original de 10 años para los bonos de la serie E se extendió a 40 años para los bonos emitidos antes de diciembre de 1965 y a 30 años para los bonos emitidos después de noviembre de 1965. 2013 federal tax forms 1040ez Los bonos de la serie EE y de la serie E en papel se emiten con descuento. 2013 federal tax forms 1040ez El valor nominal de esos bonos se le paga a usted en la fecha de vencimiento. 2013 federal tax forms 1040ez Los bonos electrónicos de la serie EE se emiten a su valor nominal. 2013 federal tax forms 1040ez El valor nominal, más los intereses acumulados, se le pagan a usted en la fecha de vencimiento. 2013 federal tax forms 1040ez A partir del 1 de enero de 2012, los bonos de ahorro en papel ya no se venden en las instituciones financieras. 2013 federal tax forms 1040ez   Los dueños de bonos de las series EE en papel pueden convertirlos en bonos electrónicos. 2013 federal tax forms 1040ez Estos bonos convertidos no retienen la denominación indicada en el certificado impreso; sin embargo, aparecerán a su precio de valor de compra (más otros intereses acumulados). 2013 federal tax forms 1040ez Bonos de la serie I. 2013 federal tax forms 1040ez   Los bonos de la serie I se ofrecieron por primera vez en el año 1998. 2013 federal tax forms 1040ez Éstos son bonos emitidos en su valor nominal que se ajusta con un índice inflacionario. 2013 federal tax forms 1040ez Tienen un período de vencimiento de 30 años. 2013 federal tax forms 1040ez El valor nominal, más los intereses acumulados de esos bonos, se le pagan a usted en su fecha de vencimiento. 2013 federal tax forms 1040ez Opciones que tienen los contribuyentes que usan el método a base de efectivo para declarar sus ingresos. 2013 federal tax forms 1040ez   Si declara sus ingresos utilizando el método a base de efectivo, puede declarar los intereses de los bonos de la serie EE, de la serie E y de la serie I de una de las maneras siguientes: Método 1. 2013 federal tax forms 1040ez Postergue la declaración de los intereses hasta el año en que rescate o venda los bonos o el año en que se venzan, lo que ocurra primero. 2013 federal tax forms 1040ez (No obstante, vea Cambio de los bonos de ahorro , más adelante). 2013 federal tax forms 1040ez  Nota: Los bonos de la serie EE emitidos en 1983 vencieron en el año 2013. 2013 federal tax forms 1040ez Si usted utiliza el Método 1, por regla general, tendrá que declarar los intereses de esos bonos en su declaración de impuestos del año 2013. 2013 federal tax forms 1040ez Los últmos bonos de la serie E fueron emitidos en 1980 y vencieron en el año 2010. 2013 federal tax forms 1040ez Si utilizó el Método 1, por regla general, tuvo que haber declarado los intereses de esos bonos en su declaración del año 2010. 2013 federal tax forms 1040ez Método 2. 2013 federal tax forms 1040ez Opte por declarar el aumento en el valor de rescate como intereses en su declaración de impuestos cada año. 2013 federal tax forms 1040ez Tiene que utilizar el mismo método para declarar los intereses de todos los bonos de la serie EE, la serie E y la serie I. 2013 federal tax forms 1040ez Si no escoge utilizar el Método 2 al declarar el aumento del valor de rescate como intereses cada año, tiene que utilizar el Método 1. 2013 federal tax forms 1040ez    Si piensa convertir en efectivo sus bonos en el mismo año durante el cual pagará gastos por estudios de enseñanza superior, quizás le convenga utilizar el Método 1 porque podría excluir de sus ingresos los intereses de tales bonos. 2013 federal tax forms 1040ez Para saber cómo hacerlo, vea Programa de Bonos de Ahorro para Estudios , más adelante. 2013 federal tax forms 1040ez Cómo cambiarse del Método 1. 2013 federal tax forms 1040ez   Si desea cambiar su método para declarar los intereses de bonos de ahorro del Método 1 al Método 2, puede hacerlo sin pedirle permiso al IRS. 2013 federal tax forms 1040ez Para el año del cambio, tiene que declarar todos los intereses que se hayan acumulado hasta la fecha del cambio de método y que no se hayan declarado anteriormente para todos sus bonos. 2013 federal tax forms 1040ez   Una vez tomada la decisión de declarar los intereses cada año, tiene que seguir haciéndolo para todos los bonos de la serie EE, la serie E y la serie I más para aquellos bonos que obtenga en el futuro, a no ser que pida autorización para cambiar el método, tal como se explica a continuación. 2013 federal tax forms 1040ez Cómo cambiarse del Método 2. 2013 federal tax forms 1040ez   Para cambiarse del Método 2 al Método 1, tiene que pedirle autorización al IRS. 2013 federal tax forms 1040ez Dicha autorización se le otorgará automáticamente si le envía al IRS una declaración por escrito que incluya todos los siguientes requisitos: Ha escrito a mano o a máquina en la parte superior: “131”. 2013 federal tax forms 1040ez La declaración incluye su nombre y su número de Seguro Social escrito debajo de “131”. 2013 federal tax forms 1040ez La declaración incluye el año del cambio (la fecha de inicio y en la que finalice). 2013 federal tax forms 1040ez La declaración identifica los bonos de ahorro por los que pide autorización para este cambio. 2013 federal tax forms 1040ez La declaración incluye su acuerdo para: Declarar todos los intereses sobre todo bono adquirido durante o después del año de cambio cuando ocurre la enajenación, el rescate o vencimiento de dichos intereses, lo que suceda primero y Declarar todos los intereses sobre todo bono adquirido antes del año de cambio cuando ocurre la enajenación, el rescate o vencimiento de dichos intereses, lo que suceda primero a excepción de los intereses declarados en años tributarios anteriores. 2013 federal tax forms 1040ez   Tiene que adjuntar esa declaración a su declaración de impuestos del año del cambio, la cual tendrá que presentar para la fecha de vencimiento de la declaración (incluyendo prórrogas). 2013 federal tax forms 1040ez   Puede recibir una prórroga automática de hasta 6 meses desde la fecha de vencimiento para presentar su declaración de impuestos (excluyendo prórrogas) del año del cambio para poder presentar la declaración anterior, junto con una declaración de impuestos enmendada. 2013 federal tax forms 1040ez En la parte superior de la declaración, escriba a mano o a máquina “Filed pursuant to section 301. 2013 federal tax forms 1040ez 9100-2” (Se presenta de acuerdo con la sección 301. 2013 federal tax forms 1040ez 9100-2). 2013 federal tax forms 1040ez Para obtener dicha prórroga, usted tuvo que haber presentado su declaración de impuestos original para su fecha de vencimiento (incluyendo prórrogas). 2013 federal tax forms 1040ez    Para la fecha en que presente la declaración original junto con su declaración de impuestos, también tiene que enviar una copia firmada a la dirección siguiente:  Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. 2013 federal tax forms 1040ez O. 2013 federal tax forms 1040ez Box 7604 Benjamin Franklin Station Washington, DC 20044   Si utiliza un servicio de entrega privado, envíe la copia firmada a la dirección siguiente:  Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Puede pedir autorización para cambiarse del Método 2 al Método 1 presentando el Formulario 3115, Application for Change in Accounting Method (Solicitud de cambio en método contable), en inglés, en vez de presentar la declaración descrita anteriormente. 2013 federal tax forms 1040ez En tal caso, debe seguir las instrucciones para el formulario si desea un cambio automático. 2013 federal tax forms 1040ez No hay cargo administrativo. 2013 federal tax forms 1040ez Copropietarios. 2013 federal tax forms 1040ez   Si un bono de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez se emite a nombre de copropietarios, por ejemplo usted y su hijo o usted y su cónyuge, los intereses devengados del bono son tributables generalmente para el copropietario que haya comprado el bono. 2013 federal tax forms 1040ez Utilización de los fondos de uno de los copropietarios. 2013 federal tax forms 1040ez    Si utilizó sus propios fondos para comprar el bono, tiene que pagar el impuesto sobre los intereses devengados. 2013 federal tax forms 1040ez Esto es así aun cuando deje que el otro propietario rescate el bono y se quede con las ganancias. 2013 federal tax forms 1040ez En estas circunstancias, ya que el otro propietario recibirá un Formulario 1099-INT en el momento de rescatar el bono, éste tiene que facilitarle a usted otro Formulario 1099-INT indicando la cantidad de los intereses del bono imponibles en su caso. 2013 federal tax forms 1040ez El copropietario que rescata el bono es un “nominatario”. 2013 federal tax forms 1040ez Vea Nominee distributions (Distribuciones al nominatario), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo un individuo que es nominatario declara ingresos de intereses que pertenecen a otro individuo. 2013 federal tax forms 1040ez Utilización de los fondos de ambos copropietarios. 2013 federal tax forms 1040ez   Si usted y el otro propietario comparten el costo de un bono, ambos tienen la responsabilidad de pagar impuestos sobre los intereses derivados en proporción con la cantidad que cada uno realmente pagó por el bono. 2013 federal tax forms 1040ez Bienes gananciales. 2013 federal tax forms 1040ez   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y tienen bonos que sean bienes gananciales, se considera que cada uno recibe la mitad del total de los intereses recibidos. 2013 federal tax forms 1040ez Si presentan declaraciones de impuestos por separado, por lo general, cada uno tiene que declarar la mitad de los intereses recibidos de sus bonos. 2013 federal tax forms 1040ez Para más información, vea la Publicación 555, en inglés. 2013 federal tax forms 1040ez Tabla 7-1. 2013 federal tax forms 1040ez   Estas reglas se muestran en la Tabla 7-1 . 2013 federal tax forms 1040ez Traspaso de la posesión legal. 2013 federal tax forms 1040ez   Si compró bonos de la serie E, serie EE o serie I con fondos que pertenecen únicamente a usted y decidió que se volvieran a emitir sólo a nombre de su copropietario o del beneficiario, tiene que incluir todos los intereses devengados sobre esos bonos en su ingreso bruto para el año de la reemisión, con tal de que ninguna parte haya sido declarada anteriormente. 2013 federal tax forms 1040ez No obstante, si los bonos se volvieron a emitir sólo a nombre suyo, no tiene que declarar los intereses que se hayan acumulado en ese momento. 2013 federal tax forms 1040ez   Esta regla también corresponde cuando se traspasan los bonos (que no sean bonos considerados bienes gananciales) entre los cónyuges o como consecuencia de un fallo de divorcio. 2013 federal tax forms 1040ez Compra conjunta. 2013 federal tax forms 1040ez   Si usted y el otro propietario aportan fondos para obtener bonos de la serie E, serie EE o serie I conjuntamente y luego deciden que se vuelvan a emitir sólo a nombre de su copropietario, tiene que incluir en su ingreso bruto para el año de la reemisión la parte de usted de los intereses de aquellos bonos que no haya declarado anteriormente. 2013 federal tax forms 1040ez En el momento de la reemisión, el ex copropietario no tiene que declarar en el ingreso bruto la parte de él o ella de los intereses devengados que no se declararon antes del traspaso. 2013 federal tax forms 1040ez Sin embargo, esos intereses, así como todos los demás intereses que se devenguen después de la reemisión, constituyen ingreso tributable del ex copropietario. 2013 federal tax forms 1040ez   Esta regla para declarar los ingresos también es aplicable cuando se vuelven a emitir los bonos a nombre del copropietario anterior y a nombre de un copropietario nuevo. 2013 federal tax forms 1040ez Sin embargo, el nuevo copropietario sólo debe declarar su parte de los intereses devengados después de la reemisión. 2013 federal tax forms 1040ez   Si los bonos que usted y el copropietario compraron conjuntamente se emiten de nuevo a cada uno por separado según la misma proporción correspondiente a su precio de compra, ninguno tiene que declarar en ese momento los intereses devengados antes de la reemisión de los bonos. 2013 federal tax forms 1040ez    Tabla 7-1. 2013 federal tax forms 1040ez ¿Quién Paga el Impuesto sobre los Intereses de Bonos de Ahorro de los Estados Unidos? SI. 2013 federal tax forms 1040ez . 2013 federal tax forms 1040ez . 2013 federal tax forms 1040ez ENTONCES tiene(n) que declarar los intereses. 2013 federal tax forms 1040ez . 2013 federal tax forms 1040ez . 2013 federal tax forms 1040ez usted compra un bono a nombre suyo y a nombre de otro individuo como copropietarios, utilizando fondos que sólo pertenecían a usted usted. 2013 federal tax forms 1040ez usted compra un bono a nombre de otro individuo, el cual es propietario único del bono el individuo para el cual usted ha comprado el bono. 2013 federal tax forms 1040ez usted y otro individuo compran un bono como copropietarios, utilizando fondos que los dos contribuyen al precio de compra tanto usted como el otro copropietario, en proporción a la cantidad que cada uno pagó por el bono. 2013 federal tax forms 1040ez usted y su cónyuge, que viven en un estado donde rigen las leyes de los bienes gananciales, compran un bono que se considera bienes gananciales usted y su cónyuge. 2013 federal tax forms 1040ez Si presentan declaraciones por separado, tanto usted como su cónyuge, por lo general, deben declarar la mitad de los intereses recibidos. 2013 federal tax forms 1040ez Ejemplo 1. 2013 federal tax forms 1040ez Tanto usted como su cónyuge gastaron cantidades iguales para comprar un bono de la serie EE que valía $1,000. 2013 federal tax forms 1040ez Se les emitió el bono como copropietarios. 2013 federal tax forms 1040ez Los dos decidieron posponer la declaración de los intereses derivados del bono. 2013 federal tax forms 1040ez Luego, decidieron que se emitiera el bono de nuevo como dos bonos cuyo valor individual es de $500, uno a nombre suyo y el otro a nombre de su cónyuge. 2013 federal tax forms 1040ez Ninguno de ustedes tiene que declarar en ese momento los intereses devengados hasta la fecha de la reemisión de los bonos. 2013 federal tax forms 1040ez Ejemplo 2. 2013 federal tax forms 1040ez Compró un bono de la serie EE por $1,000, utilizando únicamente sus propios fondos. 2013 federal tax forms 1040ez El bono se les emitió a usted y a su cónyuge como copropietarios. 2013 federal tax forms 1040ez Los dos decidieron posponer la declaración de los intereses derivados del bono. 2013 federal tax forms 1040ez Luego, decidieron que se emitiera el bono de nuevo como dos bonos cuyo valor individual es de $500, uno a nombre suyo y el otro a nombre de su cónyuge. 2013 federal tax forms 1040ez Tiene que declarar la mitad de los intereses devengados hasta la fecha de la reemisión de los bonos. 2013 federal tax forms 1040ez Traspaso de bonos a un fideicomiso. 2013 federal tax forms 1040ez   Si tiene bonos de la serie E, serie EE o serie I pero los traspasa a un fideicomiso durante el año, renunciando todos sus derechos de propiedad, tendrá que incluir en sus ingresos para tal año los intereses devengados hasta la fecha del traspaso (si no los declaró anteriormente). 2013 federal tax forms 1040ez No obstante, si se le considera a usted dueño del fideicomiso y si el aumento del valor antes y después del traspaso sigue siendo tributable para usted, podrá continuar difiriendo la declaración de los intereses obtenidos durante cada año. 2013 federal tax forms 1040ez Tiene que incluir el total de los intereses en sus ingresos del año en el cual decida canjear los bonos por efectivo o enajenarlos o en el año durante el cual los bonos por fin venzan, lo que ocurra primero. 2013 federal tax forms 1040ez   Las mismas reglas se aplican en el caso de intereses de los bonos de la serie E o de la serie EE no declarados anteriormente si el traspaso a un fideicomiso tuvo que ver con bonos de la serie HH o de la serie H que haya adquirido al cambiar dichos bonos por otros de la serie E o de la serie EE. 2013 federal tax forms 1040ez Vea Cambio de los bonos de ahorro , más adelante. 2013 federal tax forms 1040ez Personas que han fallecido. 2013 federal tax forms 1040ez   El modo de declarar el ingreso de intereses de los bonos de la serie E, serie EE o serie I, después del fallecimiento del dueño (el difunto), depende de los métodos contables y de la declaración de ingresos que éste haya utilizado anteriormente. 2013 federal tax forms 1040ez Esta situación se explica en el capítulo 1 de la Publicación 550, en inglés. 2013 federal tax forms 1040ez Cambio de los bonos de ahorro. 2013 federal tax forms 1040ez   Si postergó la declaración de los intereses de sus bonos de la serie E o de la serie EE, significa que no reconoció ingresos tributables cuando cambió esos bonos por otros de la serie HH o de la serie H, a no ser que haya recibido dinero en efectivo como parte del cambio. 2013 federal tax forms 1040ez (No se permite cambiar los bonos de la serie I por bonos de la serie HH. 2013 federal tax forms 1040ez Después del 31 de agosto del año 2004, ya no puede cambiar otras series de bonos por los de la serie HH). 2013 federal tax forms 1040ez Todo efectivo que reciba se considera ingresos hasta la cantidad de los intereses devengados sobre los bonos cambiados. 2013 federal tax forms 1040ez Al vencer sus bonos de la serie HH o de la serie H o al enajenarlos antes de su vencimiento, tiene que declarar como intereses la diferencia entre el valor de rescate y su costo original. 2013 federal tax forms 1040ez El costo de los bonos es la suma de la cantidad que pagó al cambiar los bonos de la serie EE o de la serie E en cuestión, más toda cantidad que haya tenido que pagar cuando se efectuó el cambio. 2013 federal tax forms 1040ez Ejemplo. 2013 federal tax forms 1040ez Usted cambió bonos de la serie EE (sobre los cuales optó por posponer la declaración de los intereses) por otros de la serie HH, cuyo valor es de $2,500, más $223 en efectivo. 2013 federal tax forms 1040ez Declaró los $223 como ingresos tributables en su declaración de impuestos. 2013 federal tax forms 1040ez Para la fecha del cambio, los bonos de la serie EE habían acumulado intereses de $523 y tenían un valor de rescate de $2,723. 2013 federal tax forms 1040ez Usted guarda los bonos de la serie HH hasta la fecha de su vencimiento en que recibirá $2,500. 2013 federal tax forms 1040ez Tiene que declarar $300 como ingresos de intereses en el año de vencimiento. 2013 federal tax forms 1040ez Esos $300 representan la diferencia entre el valor de rescate ($2,500) y el costo de los bonos ($2,200), o sea, la cantidad que pagó por adquirir los bonos de la serie EE. 2013 federal tax forms 1040ez (Es también la diferencia entre los intereses acumulados de $523 sobre los bonos de la serie EE y los $223 en efectivo recibidos en el cambio). 2013 federal tax forms 1040ez Opción de declarar los intereses en el año del cambio. 2013 federal tax forms 1040ez   Usted podría optar por tratar todos los intereses acumulados anteriormente, no declarados, de los bonos de la serie E o de la serie EE que se cambiaron por otros de la serie HH como ingresos en el año en que se efectuó el cambio. 2013 federal tax forms 1040ez Si opta por lo anterior, esto se considerará un cambio del Método 1. 2013 federal tax forms 1040ez Vea Cómo cambiarse del Método 1 bajo Bonos de la serie EE y de la serie I, explicado anteriormente. 2013 federal tax forms 1040ez Formulario 1099-INT para la declaración de los intereses de los bonos de ahorros de los Estados Unidos. 2013 federal tax forms 1040ez   Cada vez que convierte un bono en dinero efectivo, el banco u otro pagador que lo rescate tiene que darle el Formulario 1099-INT si la parte del pago correspondiente a los intereses recibidos es $10 o más. 2013 federal tax forms 1040ez El recuadro 3 del Formulario 1099-INT debe mostrar los intereses como la diferencia entre la cantidad que recibió y la cantidad que se pagó por el bono. 2013 federal tax forms 1040ez No obstante, el Formulario 1099-INT puede mostrar una cantidad mayor de los intereses de lo que tiene que incluir en su declaración de impuestos sobre los ingresos. 2013 federal tax forms 1040ez Por ejemplo, esto puede ocurrir si alguna de las condiciones siguientes es aplicable: Usted declaró el aumento al valor de rescate durante cada año. 2013 federal tax forms 1040ez La cantidad de intereses indicada en el Formulario 1099-INT no será reducida por las cantidades que haya incluido en su ingreso en años anteriores. 2013 federal tax forms 1040ez Usted recibió el bono de un difunto. 2013 federal tax forms 1040ez La cantidad de intereses indicada en el Formulario 1099-INT no se verá reducida por los intereses declarados por el difunto antes de su fallecimiento, ni en la declaración final del difunto, ni por los herederos en la declaración de impuestos sobre la herencia. 2013 federal tax forms 1040ez Se traspasó la posesión del bono. 2013 federal tax forms 1040ez La cantidad de intereses indicada en el Formulario 1099-INT no se reducirá por intereses acumulados antes del traspaso. 2013 federal tax forms 1040ez A usted lo nombraron copropietario y el otro propietario contribuyó fondos para comprar el bono. 2013 federal tax forms 1040ez La cantidad de los intereses indicada en el Formulario 1099-INT no será reducida por las cantidades que haya recibido como nominatario por el otro copropietario. 2013 federal tax forms 1040ez (Vea Copropietarios , anteriormente en este capítulo, para más información acerca de los requisitos sobre cómo declarar ingresos de intereses). 2013 federal tax forms 1040ez Usted recibió el bono de una distribución tributable de un plan de jubilación o un plan de participación en las ganancias. 2013 federal tax forms 1040ez La cantidad de intereses indicada en el Formulario 1099-INT no será reducida por la parte de intereses de la cantidad tributable como distribución del plan y no tributable como intereses. 2013 federal tax forms 1040ez (Esta cantidad suele aparecer para el año de la distribución en el Formulario 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2013 federal tax forms 1040ez (Distribuciones de planes de pensión, anualidades, jubilación o participación en las ganancias, arreglos IRA, contratos de seguros, etc. 2013 federal tax forms 1040ez ), en inglés). 2013 federal tax forms 1040ez   Para más información sobre cómo incluir la cantidad correcta de intereses en su declaración de impuestos, vea Cómo se Declaran los Ingresos de Intereses , más adelante. 2013 federal tax forms 1040ez En la Publicación 550, en inglés, se incluyen ejemplos sobre cómo se declaran esas cantidades. 2013 federal tax forms 1040ez    Los intereses recibidos de los bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez están exentos de los impuestos estatales y locales. 2013 federal tax forms 1040ez El recuadro 3 del Formulario 1099-INT que usted reciba indicará la cantidad de los intereses por bonos de ahorros de los Estados Unidos. 2013 federal tax forms 1040ez Programa de Bonos de Ahorro para Estudios Quizás pueda excluir de sus ingresos el total o una parte de los intereses que reciba al rescatar ciertos bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez calificados durante el año si pagó gastos de estudios de enseñanza superior calificados durante el mismo año. 2013 federal tax forms 1040ez Dicha exclusión se llama Education Savings Bond Program (Programa de bonos de ahorro para estudios). 2013 federal tax forms 1040ez Si su estado civil para la declaración es casado que presenta una declaración por separado, no reúne los requisitos para tal exclusión. 2013 federal tax forms 1040ez Formulario 8815. 2013 federal tax forms 1040ez   Utilice el Formulario 8815, en inglés, para calcular la cantidad de su exclusión. 2013 federal tax forms 1040ez Incluya este formulario con su Formulario 1040 o Formulario 1040A. 2013 federal tax forms 1040ez Bonos de ahorro calificados de los Estados Unidos. 2013 federal tax forms 1040ez   Un bono de ahorro calificado de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez es aquel bono de la serie EE emitido después de 1989 o un bono de la serie I. 2013 federal tax forms 1040ez Se tiene que haber emitido a nombre suyo (propietario único) o a nombre suyo y el de su cónyuge (copropietarios). 2013 federal tax forms 1040ez Usted tiene que haber cumplido al menos 24 años de edad antes de la fecha de emisión del bono. 2013 federal tax forms 1040ez Por ejemplo, un bono que haya comprado un padre y haya sido emitido a nombre de su hijo menor de 24 años de edad, no reúne los requisitos para ser excluido por el padre ni tampoco por el hijo. 2013 federal tax forms 1040ez    La fecha en que se emite un bono puede ser anterior a la fecha de compra del bono porque la fecha de emisión asignada a un bono corresponde al primer día del mes durante el cual se compra. 2013 federal tax forms 1040ez Beneficiario. 2013 federal tax forms 1040ez   Puede nombrar a cualquier individuo (incluyendo un hijo menor de edad) para que sea beneficiario del bono. 2013 federal tax forms 1040ez Verificación del IRS. 2013 federal tax forms 1040ez   Si declara la exclusión, el IRS lo verificará utilizando información sobre el rescate de bonos obtenido del Departamento del Tesoro. 2013 federal tax forms 1040ez Gastos calificados. 2013 federal tax forms 1040ez   Los gastos de estudios de enseñanza superior calificados son matrícula y otros gastos necesarios para que usted, su cónyuge o su dependiente (por el cual usted puede reclamar una exención) asista a una institución de enseñanza superior que reúna los requisitos. 2013 federal tax forms 1040ez   En los gastos calificados se incluye toda aportación que haga a un programa de matrícula calificada o a una cuenta de ahorro para estudios Coverdell. 2013 federal tax forms 1040ez   En los gastos calificados no se incluyen los de vivienda y alimentación, ni gastos de cursos de actividades deportivas, recreativas o de pasatiempo que no formen parte de un programa de estudios para obtener un título o certificado. 2013 federal tax forms 1040ez Instituciones de enseñanza superior que reúnen los requisitos. 2013 federal tax forms 1040ez   En esta clase de institución se incluyen la mayoría de las universidades públicas, particulares y sin fines de lucro, así como colegios universitarios (colleges) y escuelas vocacionales acreditados y que cumplan las condiciones para participar en programas de asistencia financiera de estudios del Departamento de Educación de Estados Unidos. 2013 federal tax forms 1040ez Reducción por ciertos beneficios. 2013 federal tax forms 1040ez   Usted tiene que restar de sus gastos de estudios de enseñanza superior calificados los siguientes beneficios exentos de impuestos: La parte exenta de impuestos por becas de estudios y de desarrollo profesional (vea Becas de estudios y becas de desarrollo profesional en el capítulo 12). 2013 federal tax forms 1040ez Gastos que se utilizaron para calcular la parte exenta de impuestos de distribuciones de una cuenta de ahorros para estudios Coverdell ESA. 2013 federal tax forms 1040ez Gastos que se utilizaron para calcular la parte exenta de impuestos de distribuciones de un programa calificado de matrícula. 2013 federal tax forms 1040ez Todo pago exento de impuestos (que no sea regalo o herencia) recibido para gastos educativos, tales como: Beneficios de asistencia educativa para veteranos, Reducciones de matrícula calificada o Beneficios de asistencia educativa facilitados por su empleador. 2013 federal tax forms 1040ez Todo gasto que se haya utilizado al calcular el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio de aprendizaje. 2013 federal tax forms 1040ez Cantidad excluible. 2013 federal tax forms 1040ez   Si el total de los ingresos recibidos (capital e intereses) de bonos de ahorro calificados de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez que rescató durante el año no excede de sus gastos de estudios de enseñanza superior calificados ajustados para ese año, quizás pueda excluir el total de los intereses que haya recibido. 2013 federal tax forms 1040ez Si los ingresos superan sus gastos de estudios para el año, quizás pueda excluir sólo una parte de tales intereses. 2013 federal tax forms 1040ez   Para determinar la cantidad que se puede excluir, multiplique la parte correspondiente a los intereses de los ingresos por una fracción. 2013 federal tax forms 1040ez El numerador de la fracción es el total de los gastos por estudios de enseñanza superior calificados que pagó durante el año. 2013 federal tax forms 1040ez El denominador es el total de los ingresos que recibió durante el año. 2013 federal tax forms 1040ez Ejemplo. 2013 federal tax forms 1040ez En febrero del año 2013, Marcos y Juana, un matrimonio, cobraron un bono de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez de la serie EE que compraron en abril de 1997. 2013 federal tax forms 1040ez Recibieron ingresos de $8,372 que constan de $5,000 por concepto de capital y $3,372 por intereses. 2013 federal tax forms 1040ez Durante el año 2013, gastaron $4,000 por la matrícula de su hija en una universidad. 2013 federal tax forms 1040ez Ellos no reclaman ningún crédito educativo por esa cantidad y la hija no recibió ninguna asistencia monetaria exenta de impuestos para sufragar los gastos educativos. 2013 federal tax forms 1040ez Ellos pueden excluir $1,611 ($3,372 x ($4,000 ÷ $8,372)) de intereses para el año 2013. 2013 federal tax forms 1040ez Tienen que pagar impuestos sobre los intereses restantes de $1,761 ($3,372 − $1,611). 2013 federal tax forms 1040ez Límite del ingreso bruto ajustado modificado. 2013 federal tax forms 1040ez   La exclusión de intereses estará limitada si su ingreso bruto ajustado modificado es de: $74,700 a $89,700 para los contribuyentes cuyo estado civil para la declaración de impuestos es soltero o cabeza de familia y $112,050 a $142,050 para los contribuyentes casados que presentan una declaración conjunta o para un viudo que reúne los requisitos con hijo dependiente. 2013 federal tax forms 1040ez No puede tomar la exclusión de intereses si su ingreso bruto ajustado modificado equivale al límite máximo para su estado civil o supera dicho límite. 2013 federal tax forms 1040ez   El ingreso bruto ajustado modificado, para propósitos de la exclusión, es el ingreso bruto ajustado (línea 37 del Formulario 1040 o línea 21 del Formulario 1040A) determinado antes de considerar la exclusión de intereses y ajustado por restituir cualesquiera de los siguientes: Exclusión de ingresos devengados de fuentes en el extranjero, Exclusión o deducción de asignaciones por alojamiento en el extranjero, Exclusión de ingresos para residentes bona fide de la Samoa Estadounidense, Exclusión de ingresos de fuentes en Puerto Rico, Exclusión de beneficios de adopción recibidos de acuerdo con un programa de asistencia de adopción del empleador, Deducción por matrícula y gastos relacionados con los estudios, Deducción de los intereses sobre un préstamo de estudios y Deducción por actividades nacionales de producción. 2013 federal tax forms 1040ez   Utilice la hoja de trabajo para la línea 9 en las instrucciones del Formulario 8815, disponibles en inglés, para calcular su ingreso bruto ajustado modificado. 2013 federal tax forms 1040ez Si reclama cualquiera de las exclusiones o deducciones de las partidas enumeradas anteriormente (menos 6, 7 y 8), sume la cantidad de la exclusión o deducción (con excepción de las partidas 6, 7 y 8) a la cantidad de la línea 5 de la hoja de trabajo. 2013 federal tax forms 1040ez Luego, anote el total en la línea 9 del Formulario 8815 como su ingreso bruto ajustado modificado. 2013 federal tax forms 1040ez   Si incurrió en gastos de intereses de inversión para poder recibir regalías y otros ingresos de inversiones, vea Education Savings Bond Program (Programa de bonos de ahorro utilizados para propósitos educativos), en el capítulo 1 de la Publicación 550, en inglés. 2013 federal tax forms 1040ez Documentación. 2013 federal tax forms 1040ez Si declara la exclusión de intereses, tiene que mantener un registro por escrito de los bonos de ahorro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez calificados que usted rescató. 2013 federal tax forms 1040ez Ese registro tiene que incluir el número de serie, fecha de emisión, valor nominal y el total de los ingresos recibidos (capital e intereses) de cada bono. 2013 federal tax forms 1040ez Puede utilizar el Formulario 8818, en inglés, para documentar dicha información. 2013 federal tax forms 1040ez Además, debe guardar facturas, recibos, cheques cancelados u otra documentación para comprobar los gastos por estudios de enseñanza superior calificados que haya pagado durante el año. 2013 federal tax forms 1040ez Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Las letras, pagarés y bonos del Tesoro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez son títulos de deudas directas (obligaciones) del gobierno federal de los Estados Unidos. 2013 federal tax forms 1040ez Tributación de los intereses. 2013 federal tax forms 1040ez   Los ingresos de intereses que se reciben de letras, pagarés y bonos del Tesoro de los EE. 2013 federal tax forms 1040ez UU. 2013 federal tax forms 1040ez están sujetos al impuesto federal sobre los ingresos; sin embargo, está exento de todo impuesto estatal y local sobre los ingresos. 2013 federal tax forms 1040ez Deberá recibir el Formulario 1099-INT en el cual se muestra (en el recuadro 3) la cantidad de intereses que se le pagaron por el año. 2013 federal tax forms 1040ez   Los pagos de capital e intereses serán acreditados, por regla general, a su cuenta corriente o de ahorros designada mediante depósito directo utilizando el sistema Treasury Direct®. 2013 federal tax forms 1040ez Letras del Tesoro. 2013 federal tax forms 1040ez   Estas letras suelen tener un período de vencimiento de 4, 13, 26 ó 52 semanas. 2013 federal tax forms 1040ez Generalmente, se emiten con descuento por la cantidad de $100 y múltiplos de $100. 2013 federal tax forms 1040ez La diferencia entre el valor descontado que paga por las letras y el valor nominal que recibirá al vencimiento de éstas se considera ingreso de intereses. 2013 federal tax forms 1040ez Por lo general, usted declara este ingreso de intereses cuando se le pagan las letras en la fecha de vencimiento. 2013 federal tax forms 1040ez Si usted pagó una prima por una letra (una cantidad mayor que el valor nominal), generalmente declara la prima como una deducción conforme a la sección 171 cuando se le paga la letra en la fecha de vencimiento. 2013 federal tax forms 1040ez Pagarés y bonos del Tesoro. 2013 federal tax forms 1040ez   Los pagarés del Tesoro tienen períodos de vencimiento de más de 1 año y de hasta 10 años. 2013 federal tax forms 1040ez Los bonos del Tesoro tienen períodos de vencimiento de más de 10 años. 2013 federal tax forms 1040ez Tanto los pagarés como los bonos del Tesoro suelen emitirse en denominaciones de $100 hasta $1 millón y pagar intereses cada 6 meses. 2013 federal tax forms 1040ez Por lo general, declarará dichos intereses en el año en que se le pagaron. 2013 federal tax forms 1040ez Para más información, vea U. 2013 federal tax forms 1040ez S. 2013 federal tax forms 1040ez Treasury Bills, Notes, and Bonds (Letras, pagarés y bonos del Tesoro de los Estados Unidos), en el capítulo 1 de la Publicación 550, en inglés. 2013 federal tax forms 1040ez Para información adicional sobre los pagarés y bonos del Tesoro, escriba a la dirección siguiente:    Bureau of the Public Debt P. 2013 federal tax forms 1040ez O. 2013 federal tax forms 1040ez Box 7015 Parkersburg, WV 26106-7015 O puede visitar la siguiente página en Internet: www. 2013 federal tax forms 1040ez treasurydirect. 2013 federal tax forms 1040ez gov/indiv/indiv. 2013 federal tax forms 1040ez htm, en inglés. 2013 federal tax forms 1040ez Para más información sobre los bonos de ahorro de la serie EE, la serie I o la serie HH, vea Bonos de Ahorro de los Estados Unidos , anteriormente en este capítulo. 2013 federal tax forms 1040ez Valores del Tesoro protegidos de la inflación (TIPS, por sus siglas en inglés). 2013 federal tax forms 1040ez   Estos valores pagan intereses dos veces al año a una tasa fija, basada en una cantidad de capital que se ajusta para considerar los efectos de la inflación y deflación. 2013 federal tax forms 1040ez Para saber cómo se tratan esos valores para propósitos tributarios, vea Inflation-Indexed Debt Instruments (Instrumentos de la deuda indexados según la inflación), bajo Original Issue Discount (OID) (Descuento de la emisión original (OID)) en la Publicación 550, en inglés. 2013 federal tax forms 1040ez Bonos que se Venden Entre las Fechas de Pago de los Intereses Si usted vende un bono entre las fechas de pago de los intereses, una parte del precio de venta se considera intereses acumulados hasta la fecha de venta. 2013 federal tax forms 1040ez Tiene que declarar dicha parte del precio de venta como ingreso de intereses para el año de la venta. 2013 federal tax forms 1040ez Si compra un bono entre las fechas de pago de los intereses, una parte del precio de compra se considera intereses acumulados antes de la fecha de compra. 2013 federal tax forms 1040ez Cuando se le paguen dichos intereses, tiene que tratarlos como devolución de su inversión de capital, en lugar de ingresos de intereses, mediante la reducción de su base en el bono. 2013 federal tax forms 1040ez Vea Accrued interest on bonds (Intereses acumulados sobre los bonos), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más detalles sobre cómo se declara el pago. 2013 federal tax forms 1040ez Seguros Los pagos de seguro de vida que recibe como beneficiario de la persona asegurada no suelen ser tributables. 2013 federal tax forms 1040ez Sin embargo, si usted recibe los pagos a plazos, tendrá que declarar normalmente una parte de cada plazo como ingreso de intereses. 2013 federal tax forms 1040ez Para más información sobre los pagos de seguros recibidos a plazos, vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. 2013 federal tax forms 1040ez Anualidad. 2013 federal tax forms 1040ez   Si compra una anualidad con los ingresos recibidos de una póliza de seguro de vida, los pagos de anualidad que reciba estarán sujetos a impuestos como ingreso de pensión y anualidad de un plan no calificado, no como ingreso de intereses. 2013 federal tax forms 1040ez Vea el capítulo 10 para más información sobre el ingreso de pensiones y anualidades de planes no calificados. 2013 federal tax forms 1040ez Obligaciones del Gobierno Estatal o Local Los intereses sobre un bono usado para financiar operaciones del gobierno no suelen ser tributables si dicho bono se emite por un estado, el Distrito de Columbia, una posesión (territorio no autónomo) de los Estados Unidos o cualesquiera de sus subdivisiones políticas. 2013 federal tax forms 1040ez Los bonos que se emitieron después de 1982 (esto incluye los bonos para el desarrollo económico de tribus emitidos después del 17 de febrero de 2009) por un gobierno de una tribu de indios estadounidenses se tratan como si fueran emitidos por un estado. 2013 federal tax forms 1040ez Los intereses sobre dichos bonos suelen estar exentos de impuestos si los bonos son parte de una emisión de la cual sustancialmente todas las ganancias se han de usar en el desempeño de alguna función esencial del gobierno. 2013 federal tax forms 1040ez Para obtener información acerca de los bonos garantizados federalmente, bonos de ingresos hipotecarios, bonos de arbitraje, bonos calificados del crédito tributario, bonos para el financiamiento de proyectos parcialmente privados y los bonos “Build America” (Construir en América), vea State or Local Government Obligations (Obligaciones del gobierno estatal o local), en el capítulo 1 de la Publicación 550, en inglés. 2013 federal tax forms 1040ez Requisito de declarar información. 2013 federal tax forms 1040ez   Si tiene que presentar una declaración de impuestos, se le requiere que muestre en dicha declaración todos los intereses exentos resultantes de los bonos mencionados anteriormente que haya recibido. 2013 federal tax forms 1040ez Esto es sólo un requisito para la decla