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Free online state taxes Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Free online state taxes Qualified official extended duty. Free online state taxes ForeclosuresLump Sum Portion of Settlement Payment. Free online state taxes Interest Payment on Lump Sum Portion of Settlement Payment. Free online state taxes Lost Equity Portion of Settlement Payment. Free online state taxes The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Free online state taxes Interest Payment on Lost Equity Portion of Settlement Payment. Free online state taxes Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Free online state taxes Some are included in gross income while others are excluded from gross income. Free online state taxes Included items (Table 1) are subject to tax and must be reported on your tax return. Free online state taxes Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Free online state taxes For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Free online state taxes Table 1. Free online state taxes Included Items These items are included in gross income, unless the pay is for service in a combat zone. Free online state taxes Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Free online state taxes   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Free online state taxes Table 2. Free online state taxes Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Free online state taxes There is no exclusion for the personal use of a government-provided vehicle. Free online state taxes Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Free online state taxes S. Free online state taxes Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Free online state taxes   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Free online state taxes Differential wage payments. Free online state taxes   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Free online state taxes These amounts are taxable and cannot be excluded as combat pay. Free online state taxes Military base realignment and closure benefit. Free online state taxes   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Free online state taxes However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Free online state taxes Any part of the payment that is more than this limit is included in gross income. Free online state taxes For more information about the HAP, see http://hap. Free online state taxes usace. Free online state taxes army. Free online state taxes mil/Overview. Free online state taxes html. Free online state taxes Qualified reservist distribution (QRD). Free online state taxes   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Free online state taxes A QRD is included in gross income and is subject to employment taxes. Free online state taxes The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Free online state taxes Thrift Savings Plan (TSP) distributions. Free online state taxes   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Free online state taxes   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Free online state taxes However, the earnings on the tax-exempt portion of the distribution are taxable. Free online state taxes The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Free online state taxes Roth Thrift Savings Plan (TSP) balance. Free online state taxes   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Free online state taxes Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Free online state taxes Qualified distributions from a Roth TSP are not included in your income. Free online state taxes For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Free online state taxes S. Free online state taxes Civil Service Retirement Benefits. Free online state taxes State bonus payments. Free online state taxes   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Free online state taxes See Combat Zone , later, for a list of designated combat zones. Free online state taxes Foreign Source Income If you are a U. Free online state taxes S. Free online state taxes citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Free online state taxes S. Free online state taxes law allows you to exclude) on your tax return. Free online state taxes This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Free online state taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Free online state taxes Certain taxpayers can exclude income earned in foreign countries. Free online state taxes For 2013, this exclusion amount can be as much as $97,600. Free online state taxes However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Free online state taxes S. Free online state taxes Government. Free online state taxes Employees of the U. Free online state taxes S. Free online state taxes Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Free online state taxes Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Free online state taxes For more information on the exclusion, see Publication 54. Free online state taxes Residents of American Samoa may be able to exclude income from American Samoa. Free online state taxes This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Free online state taxes S. Free online state taxes Government. Free online state taxes If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Free online state taxes S. Free online state taxes Possessions. Free online state taxes Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Free online state taxes S. Free online state taxes military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Free online state taxes S. Free online state taxes possession. Free online state taxes See Publication 570 for more information. Free online state taxes Domicile. Free online state taxes   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Free online state taxes It is not always where you presently live. Free online state taxes Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Free online state taxes The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free online state taxes Marital status. Free online state taxes   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Free online state taxes The rules may affect your tax liability if you file separate returns or are divorced during the year. Free online state taxes Nevada, Washington, and California domestic partners. Free online state taxes   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Free online state taxes See Form 8958 and Publication 555, Community Property. Free online state taxes Nature of the payment. Free online state taxes   Active duty military pay is subject to community property laws. Free online state taxes Armed Forces retired or retainer pay may be subject to community property laws. Free online state taxes   For more information on community property laws, see Publication 555. Free online state taxes Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Free online state taxes Form W-2 also shows other amounts that you may find important in box 12. Free online state taxes The amounts shown in box 12 are generally preceded by a code. Free online state taxes A list of codes used in box 12 is shown, next. Free online state taxes Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Free online state taxes For more information on these codes, see your Form(s) W-2. Free online state taxes Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Free online state taxes The following adjustments are of particular interest to members of the Armed Forces. Free online state taxes Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Free online state taxes S. Free online state taxes Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Free online state taxes Include all unreimbursed expenses from the time you leave home until the time you return home. Free online state taxes The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Free online state taxes For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Free online state taxes Member of a reserve component. Free online state taxes   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Free online state taxes How to report. Free online state taxes   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Free online state taxes Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Free online state taxes Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Free online state taxes Example. Free online state taxes Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Free online state taxes He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Free online state taxes 5 cents per mile), $300 for meals, and $1,000 for lodging. Free online state taxes He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Free online state taxes Only 50% of his meal expenses are deductible. Free online state taxes He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Free online state taxes He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Free online state taxes He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Free online state taxes Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Free online state taxes However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Free online state taxes The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Free online state taxes The “Retirement plan” box should have a mark in it if you were covered. Free online state taxes For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Free online state taxes Individuals serving in the U. Free online state taxes S. Free online state taxes Armed Forces or in support of the U. Free online state taxes S. Free online state taxes Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Free online state taxes For more information on this extension of deadline provision, see Extension of Deadlines , later. Free online state taxes For more information on IRAs, see Publication 590. Free online state taxes Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Free online state taxes This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Free online state taxes Qualified Reservist Distributions A qualified reservist distribution is defined below. Free online state taxes It is not subject to the 10% additional tax on early distributions from certain retirement plans. Free online state taxes Definition. Free online state taxes   A distribution you receive is a qualified reservist distribution if the following requirements are met. Free online state taxes You were ordered or called to active duty after September 11, 2001. Free online state taxes You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Free online state taxes ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Free online state taxes The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Free online state taxes Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Free online state taxes You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Free online state taxes You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Free online state taxes Limit. Free online state taxes   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Free online state taxes When repayment contributions can be made. Free online state taxes   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Free online state taxes No deduction. Free online state taxes   You cannot deduct qualified reservist repayments. Free online state taxes Figuring your IRA deduction. Free online state taxes   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Free online state taxes Reporting the repayment. Free online state taxes   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Free online state taxes Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Free online state taxes However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Free online state taxes You can deduct your unreimbursed moving expenses on Form 3903. Free online state taxes Permanent change of station. Free online state taxes   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Free online state taxes The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Free online state taxes Spouse and dependents. Free online state taxes   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Free online state taxes   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Free online state taxes Services or reimbursements provided by the government. Free online state taxes   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Free online state taxes Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Free online state taxes   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Free online state taxes However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Free online state taxes   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Free online state taxes   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Free online state taxes   Do not deduct any expenses for moving services that were provided by the government. Free online state taxes Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Free online state taxes Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Free online state taxes You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Free online state taxes Moving household goods and personal effects. Free online state taxes   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Free online state taxes You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Free online state taxes Storing and insuring household goods and personal effects. Free online state taxes   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Free online state taxes Travel. Free online state taxes   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Free online state taxes You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Free online state taxes   You can add parking fees and tolls to the amount claimed under either method. Free online state taxes You cannot deduct any expenses for meals. Free online state taxes You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Free online state taxes Member of your household. Free online state taxes   A member of your household is anyone who has both your former home and your new home as his or her main home. Free online state taxes It does not include a tenant or employee unless you can claim that person as a dependent. Free online state taxes Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Free online state taxes A move from a foreign country to the United States or its possessions is not a foreign move. Free online state taxes For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Free online state taxes The new job location must be outside the United States. Free online state taxes Reporting Moving Expenses Figure moving expense deductions on Form 3903. Free online state taxes Carry the deduction from Form 3903 to Form 1040, line 26. Free online state taxes For more information, see Publication 521 and Form 3903. Free online state taxes Combat Zone Exclusion If you are a member of the U. Free online state taxes S. Free online state taxes Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Free online state taxes This pay is generally referred to as “combat pay. Free online state taxes ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Free online state taxes (See Form W-2 , later. Free online state taxes ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Free online state taxes You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Free online state taxes If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Free online state taxes (Other officer personnel are discussed under Amount of Exclusion , later. Free online state taxes ) Active duty pay earned in any month you served in a combat zone. Free online state taxes Imminent danger/hostile fire pay. Free online state taxes A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Free online state taxes Pay for accrued leave earned in any month you served in a combat zone. Free online state taxes The Department of Defense must determine that the unused leave was earned during that period. Free online state taxes Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Free online state taxes The pay must be earned in a month you served in a combat zone. Free online state taxes Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Free online state taxes Student loan repayments. Free online state taxes If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Free online state taxes If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Free online state taxes For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Free online state taxes Retirement pay and pensions do not qualify for the combat zone exclusion. Free online state taxes Partial (month) service. Free online state taxes   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Free online state taxes Form W-2. Free online state taxes   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Free online state taxes If it does, you will need to get a corrected Form W-2 from your finance office. Free online state taxes   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Free online state taxes Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Free online state taxes S. Free online state taxes Armed Forces are engaging or have engaged in combat. Free online state taxes An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Free online state taxes Afghanistan area. Free online state taxes   By Executive Order No. Free online state taxes 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Free online state taxes On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Free online state taxes Djibouti. Free online state taxes Jordan. Free online state taxes Kyrgyzstan. Free online state taxes Pakistan. Free online state taxes Somalia. Free online state taxes Syria. Free online state taxes Tajikistan. Free online state taxes Uzbekistan. Free online state taxes Yemen. Free online state taxes The Philippines. Free online state taxes  Note. Free online state taxes For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Free online state taxes The Kosovo area. Free online state taxes   By Executive Order No. Free online state taxes 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Free online state taxes Federal Republic of Yugoslavia (Serbia/Montenegro). Free online state taxes Albania. Free online state taxes Kosovo. Free online state taxes The Adriatic Sea. Free online state taxes The Ionian Sea—north of the 39th parallel. Free online state taxes Note. Free online state taxes The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Free online state taxes Arabian peninsula. Free online state taxes   By Executive Order No. Free online state taxes 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Free online state taxes The Persian Gulf. Free online state taxes The Red Sea. Free online state taxes The Gulf of Oman. Free online state taxes The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Free online state taxes The Gulf of Aden. Free online state taxes The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Free online state taxes Jordan which is in direct support of the Arabian Peninsula. Free online state taxes Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Free online state taxes Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Free online state taxes If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Free online state taxes Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Free online state taxes Example. Free online state taxes You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Free online state taxes The disease is presumed to have been incurred while you were serving in the combat zone. Free online state taxes On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Free online state taxes Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Free online state taxes In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Free online state taxes Example. Free online state taxes You were hospitalized for a specific disease 3 weeks after you left the combat zone. Free online state taxes The incubation period of the disease is from 2 to 4 weeks. Free online state taxes The disease is presumed to have been incurred while serving in the combat zone. Free online state taxes Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Free online state taxes Presence in a combat zone while on leave from a duty station located outside the combat zone. Free online state taxes Passage over or through a combat zone during a trip between two points that are outside a combat zone. Free online state taxes Presence in a combat zone solely for your personal convenience. Free online state taxes Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Free online state taxes Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Free online state taxes Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Free online state taxes It should not be included in the wages reported on your Form W-2. Free online state taxes You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Free online state taxes If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Free online state taxes Your hospitalization does not have to be in the combat zone. Free online state taxes If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Free online state taxes However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Free online state taxes Alien Status For tax purposes, an alien is an individual who is not a U. Free online state taxes S. Free online state taxes citizen. Free online state taxes An alien is in one of three categories: resident, nonresident, or dual-status. Free online state taxes Placement in the correct category is crucial in determining what income to report and what forms to file. Free online state taxes Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Free online state taxes If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Free online state taxes If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Free online state taxes Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Free online state taxes Guam and Puerto Rico have special rules. Free online state taxes Residents of those areas should contact their taxing authority with their questions. Free online state taxes Most members of the Armed Forces are U. Free online state taxes S. Free online state taxes citizens or resident aliens. Free online state taxes However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Free online state taxes Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Free online state taxes If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Free online state taxes S. Free online state taxes resident for part of 2013. Free online state taxes See First-Year Choice in Publication 519. Free online state taxes These tests are explained in Publication 519. Free online state taxes Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Free online state taxes S. Free online state taxes citizens. Free online state taxes Treating nonresident alien spouse as resident alien. Free online state taxes   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Free online state taxes One spouse is a U. Free online state taxes S. Free online state taxes citizen or resident alien at the end of the tax year. Free online state taxes That spouse is married to the nonresident alien at the end of the tax year. Free online state taxes You both choose to treat the nonresident alien spouse as a resident alien. Free online state taxes Making the choice. Free online state taxes   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Free online state taxes Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Free online state taxes S. Free online state taxes citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Free online state taxes S. Free online state taxes residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Free online state taxes If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Free online state taxes    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Free online state taxes S. Free online state taxes tax. Free online state taxes If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Free online state taxes Ending the choice. Free online state taxes   Once you make this choice, it applies to all later years unless one of the following situations occurs. Free online state taxes You or your spouse revokes the choice. Free online state taxes You or your spouse dies. Free online state taxes You and your spouse become legally separated under a decree of divorce or separate maintenance. Free online state taxes The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Free online state taxes For specific details on these situations, see Publication 519. Free online state taxes   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Free online state taxes Choice not made. Free online state taxes   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Free online state taxes You can file as married filing separately, or head of household if you qualify. Free online state taxes You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Free online state taxes S. Free online state taxes tax purposes and is not another taxpayer's dependent. Free online state taxes The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Free online state taxes If a return has to be filed, see the next discussion. Free online state taxes The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Free online state taxes Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Free online state taxes If you are required to file a federal tax return, you must file either Form 1040NR, U. Free online state taxes S. Free online state taxes Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Free online state taxes S. Free online state taxes Income Tax Return for Certain Nonresident Aliens With No Dependents. Free online state taxes See the form instructions for information on who must file and filing status. Free online state taxes If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Free online state taxes Your income from conducting a trade or business in the United States is taxed at graduated U. Free online state taxes S. Free online state taxes tax rates. Free online state taxes Other income from U. Free online state taxes S. Free online state taxes sources is taxed at a flat 30% (or lower treaty) rate. Free online state taxes For example, dividends from a U. Free online state taxes S. Free online state taxes corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Free online state taxes Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Free online state taxes This usually occurs in the year you arrive in or depart from the United States. Free online state taxes If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Free online state taxes Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Free online state taxes Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Free online state taxes Usually, your main home is the one you live in most of the time. Free online state taxes It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Free online state taxes You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Free online state taxes The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Free online state taxes To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Free online state taxes Exception to ownership and use tests. Free online state taxes   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Free online state taxes 5-year test period suspended. Free online state taxes   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Free online state taxes This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Free online state taxes Example. Free online state taxes David bought and moved into a home in 2005. Free online state taxes He lived in it as his main home for 2½ years. Free online state taxes For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Free online state taxes He then sold the home at a gain in 2013. Free online state taxes To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Free online state taxes This means he can disregard those 6 years. Free online state taxes Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Free online state taxes He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Free online state taxes Period of suspension. Free online state taxes   The period of suspension cannot last more than 10 years. Free online state taxes You cannot suspend the 5-year period for more than one property at a time. Free online state taxes You can revoke your choice to suspend the 5-year period at any time. Free online state taxes Qualified official extended duty. Free online state taxes   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Free online state taxes   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Free online state taxes Property used for rental or business. Free online state taxes   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Free online state taxes However, you must meet the ownership and use tests discussed in Publication 523. Free online state taxes Nonqualified use. Free online state taxes   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Free online state taxes   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Free online state taxes For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Free online state taxes Loss. Free online state taxes   You cannot deduct a loss from the sale of your main home. Free online state taxes More information. Free online state taxes   For more information, see Publication 523. Free online state taxes Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Free online state taxes Payments made for violations of the Service Members Civil Relief Act (SCRA). Free online state taxes   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Free online state taxes Generally, you must include settlement payments in income. Free online state taxes However, the tax treatment of settlement payments will depend on the facts and circumstances. Free online state taxes Lump Sum Portion of Settlement Payment. Free online state taxes    Generally, you must include the lump sum payment in gross income. Free online state taxes In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Free online state taxes For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Free online state taxes Interest Payment on Lump Sum Portion of Settlement Payment. Free online state taxes    You must include any interest on the lump sum portion of your settlement payment in your income. Free online state taxes Lost Equity Portion of Settlement Payment. Free online state taxes    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Free online state taxes You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Free online state taxes In many cases, this gain may be excluded from income. Free online state taxes For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Free online state taxes 523, Selling Your Home. Free online state taxes The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Free online state taxes    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Free online state taxes 544, Sales and Other Dispositions of Assets. Free online state taxes Interest Payment on Lost Equity Portion of Settlement Payment. Free online state taxes    You must include any interest on the lost equity portion of your settlement payment in your income. Free online state taxes Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Free online state taxes For information on the standard deduction, see Publication 501. Free online state taxes Itemized deductions are figured on Schedule A (Form 1040). Free online state taxes This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Free online state taxes For information on other itemized deductions, see the publications listed below. Free online state taxes Publication 502, Medical and Dental Expenses. Free online state taxes Publication 526, Charitable Contributions. Free online state taxes Publication 547, Casualties, Disasters, and Thefts. Free online state taxes Publication 550, Investment Income and Expenses. Free online state taxes You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Free online state taxes For information on deductions that are not subject to the 2% limit, see Publication 529. Free online state taxes Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Free online state taxes Certain employee business expenses are deductible as adjustments to income. Free online state taxes For information on many employee business expenses, see Publication 463. Free online state taxes Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Free online state taxes You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Free online state taxes You can deduct these expenses directly on Schedule A (Form 1040). Free online state taxes Reimbursement. Free online state taxes   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Free online state taxes Your reimbursed expenses are not deductible. Free online state taxes   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Free online state taxes You must file Form 2106 to report these expenses. Free online state taxes   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Free online state taxes You are an employee deducting expenses related to your job. Free online state taxes You were not reimbursed by your employer for your expenses. Free online state taxes (Amounts included in box 1 of Form W-2 are not considered reimbursements. Free online state taxes ) If you claim car expenses, you use the standard mileage rate. Free online state taxes    For 2013, the standard mileage rate is 56. Free online state taxes 5 cents a mile for all business miles driven. Free online state taxes This rate is adjusted periodically. Free online state taxes Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Free online state taxes If you are a member of the U. Free online state taxes S. Free online state taxes Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Free online state taxes You cannot deduct your expenses for meals and lodging while at your permanent duty station. Free online state taxes You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Free online state taxes A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Free online state taxes To be deductible, your travel expenses must be work related. Free online state taxes You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Free online state taxes Away from home. Free online state taxes   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Free online state taxes You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Free online state taxes   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Free online state taxes    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Free online state taxes This rule may not apply if you are participating in a federal crime investigation or prosecution. Free online state taxes For more information, see Publication 463 and the Form 2106 instructions. Free online state taxes Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Free online state taxes These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Free online state taxes Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Free online state taxes However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Free online state taxes If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Free online state taxes However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Free online state taxes Temporary work location. Free online state taxes   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Free online state taxes   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Free online state taxes   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Free online state taxes If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Free online state taxes    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Free online state taxes However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Free online state taxes These are nondeductible commuting costs. Free online state taxes Armed Forces reservists. Free online state taxes   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Free online state taxes You can deduct the expense of getting from one workplace to the other. Free online state taxes You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Free online state taxes In this case, your transportation generally is a nondeductible commuting expense. Free online state taxes However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Free online state taxes   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Free online state taxes If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Free online state taxes See Armed Forces Reservists under Adjustments to Income, earlier. Free online state taxes Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Free online state taxes Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Free online state taxes If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Free online state taxes Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Free online state taxes Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Free online state taxes Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Free online state taxes Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Free online state taxes Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Free online state taxes However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Free online state taxes Example. Free online state taxes Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Free online state taxes Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Free online state taxes This is education that meets at least one of the following two tests. Free online state taxes The education is required by your employer or the law to keep your present salary, status, or job. Free online state taxes The required education must serve a bona fide business purpose of your employer. Free online state taxes The education maintains or improves skills needed in your present work. Free online state taxes However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Free online state taxes You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Free online state taxes Example 1. Free online state taxes Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Free online state taxes She took an advanced finance course. Free online state taxes She already meets the minimum qualifications for her job. Free online state taxes By taking the course, she is improving skills in her current position. Free online state taxes The course does not qualify her for a new trade or business. Free online state taxes She can deduct educational expenses that are more than the educational allowance she received. Free online state taxes Example 2. Free online state taxes Major Williams worked in the military base legal office as a legal intern. Free online state taxes He was placed in excess leave status by his employer to attend law school. Free online state taxes He paid all his educational expenses and was not reimbursed. Free online state taxes After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Free online state taxes His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Free online state taxes Travel to obtain education. Free online state taxes   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Free online state taxes   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Free online state taxes Transportation for education. Free online state taxes   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Free online state taxes However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Free online state taxes Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Free online state taxes   If you need more information on educational expenses, see Publication 970. Free online state taxes Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Free online state taxes Repayment of $3,000 or less. Free online state taxes   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Free online state taxes If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Free online state taxes Repayment over $3,000. Free online state taxes   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Free online state taxes Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Free online state taxes This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Free online state taxes For information on other credits, see your tax form instructions. Free online state taxes First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Free online state taxes In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Free online state taxes If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Free online state taxes If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Free online state taxes If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Free online state taxes For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Free online state taxes Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Free online state taxes The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Free online state taxes The child tax credit is not the same as the credit for child and dependent care expenses. Free online state taxes See Publication 503 for information on the credit for child and dependent care expenses. Free online state taxes Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Free online state taxes S. Free online state taxes citizen, a U. Free online state taxes S. Free online state taxes national, or a U. Free online state taxes S. Free online state taxes resident alien. Free online state taxes If the child was adopted, see Adopted child . Free online state taxes For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Free online state taxes Exceptions to time lived with you. Free online state taxes   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Free online state taxes Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Free online state taxes   There are also exceptions for kidnapped children and children of divorced or separated parents. Free online state taxes For details, see Publication 501. Free online state taxes Qualifying child of more than one person. Free online state taxes   A special rule applies if your qualifying child is the qualifying child of more than one person. Free online state taxes For details, see Publication 501. Free online state taxes Adopted child. Free online state taxes   An adopted child is always treated as your own child. Free online state taxes An adopted child includes a child lawfully placed with you for legal adoption. Free online state taxes   If you are a U. Free online state taxes S. Free online state taxes citizen or U. Free online state taxes S. Free online state taxes national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Free online state taxes Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Free online state taxes Limits on the credit. Free online state taxes   You must reduce your child tax credit if either (1) or (2), below, applies. Free online state taxes The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Free online state taxes If the amount is zero, you cannot take this credit because there is no tax to reduce. Free online state taxes However, you may be able to take the additional child tax credit. Free online state taxes See Additional Child Tax Credit , later. Free online state taxes Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Free online state taxes Married filing jointly — $110,000. Free online state taxes Single, head of household,  or qualifying widow(er) — $75,000. Free online state taxes Married filing separately — $55,000. Free online state taxes Modified AGI. Free online state taxes   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Free online state taxes Any amount excluded from income because of the exclusion of income from Puerto Rico. Free online state taxes Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Free online state taxes Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Free online state taxes Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Free online state taxes   If you do not have any of the above, your modified AGI is the same as your AGI. Free online state taxes Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Free online state taxes For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Free online state taxes Also attach Schedule 8812, Child Tax Credit, if required. Free online state taxes Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Free online state taxes The additional child tax credit may give you a refund even if you do not owe any tax. Free online state taxes For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Free online state taxes Earned Income Credit The earned income credit (EIC) is a cr
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Free online state taxes 31. Free online state taxes   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Free online state taxes Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Free online state taxes Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Free online state taxes Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. Free online state taxes  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). Free online state taxes El NIIT es un impuesto de 3. Free online state taxes 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. Free online state taxes Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. Free online state taxes Para más información sobre el NIIT, visite www. Free online state taxes irs. Free online state taxes gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. Free online state taxes Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. Free online state taxes Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. Free online state taxes Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. Free online state taxes (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). Free online state taxes En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. Free online state taxes Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. Free online state taxes Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. Free online state taxes La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . Free online state taxes Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. Free online state taxes Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . Free online state taxes Padres casados. Free online state taxes   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Free online state taxes Padres que no viven juntos. Free online state taxes   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. Free online state taxes Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. Free online state taxes   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. Free online state taxes Padres divorciados. Free online state taxes   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. Free online state taxes Padre o madre con custodia que se ha vuelto a casar. Free online state taxes   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. Free online state taxes Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. Free online state taxes No utilice la declaración del padre o de la madre sin custodia. Free online state taxes   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Free online state taxes Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . Free online state taxes Padres que nunca se han casado. Free online state taxes   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. Free online state taxes Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . Free online state taxes Padre viudo o madre viuda que se vuelve a casar. Free online state taxes   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. Free online state taxes En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . Free online state taxes Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. Free online state taxes En tal caso, su hijo no estará obligado a presentar una declaración. Free online state taxes Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. Free online state taxes Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). Free online state taxes Los ingresos brutos del hijo eran menos de $10,000. Free online state taxes El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. Free online state taxes El hijo no presenta una declaración conjunta correspondiente al año actual. Free online state taxes No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. Free online state taxes No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. Free online state taxes Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. Free online state taxes (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). Free online state taxes Estas condiciones se hallan también en la Figura 31-A. Free online state taxes Determinados cumpleaños el 1 de enero. Free online state taxes   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. Free online state taxes Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. Free online state taxes   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. Free online state taxes Usted no puede optar por declarar los intereses y dividendos de tal hijo. Free online state taxes Estudiante a tiempo completo. Free online state taxes   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. Free online state taxes El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Free online state taxes Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Free online state taxes Cómo optar por incluir los ingresos de su hijo. Free online state taxes   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. Free online state taxes (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). Free online state taxes Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. Free online state taxes Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. Free online state taxes Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. Free online state taxes La tasa impositiva podría ser más alta. Free online state taxes   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. Free online state taxes Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. Free online state taxes No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. Free online state taxes Deducciones que no puede tomar. Free online state taxes   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. Free online state taxes La deducción estándar adicional si el hijo es ciego. Free online state taxes La deducción por una multa por el retiro prematuro de los ahorros de su hijo. Free online state taxes Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). Free online state taxes Deducciones o créditos reducidos. Free online state taxes   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). Free online state taxes Deducciones por intereses sobre un préstamo de estudios. Free online state taxes Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. Free online state taxes Crédito por gastos del cuidado de hijos y dependientes. Free online state taxes Crédito tributario por hijos. Free online state taxes Créditos tributarios por estudios. Free online state taxes Crédito por ingreso del trabajo. Free online state taxes Figura 31-A. Free online state taxes ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. Free online state taxes Figura 31–A. Free online state taxes ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. Free online state taxes   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. Free online state taxes Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. Free online state taxes Vea el capítulo 4 para más información. Free online state taxes Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. Free online state taxes A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. Free online state taxes La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. Free online state taxes A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. Free online state taxes Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. Free online state taxes Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. Free online state taxes Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. Free online state taxes Distribuciones de ganancias de capital y dividendos calificados. Free online state taxes   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Free online state taxes Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Free online state taxes Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. Free online state taxes Este impuesto se suma al impuesto calculado sobre los ingresos suyos. Free online state taxes Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. Free online state taxes Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. Free online state taxes Marque el recuadro a de la línea 44 del Formulario 1040. Free online state taxes Figura 31-B. Free online state taxes ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. Free online state taxes Figura 31-B. Free online state taxes ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. Free online state taxes Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. Free online state taxes Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. Free online state taxes Cuándo se tiene que presentar el Formulario 8615. Free online state taxes   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. Free online state taxes El hijo está obligado a presentar una declaración para 2013. Free online state taxes Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. Free online state taxes Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. Free online state taxes El hijo no presenta una declaración conjunta para 2013. Free online state taxes Estas condiciones se hallan también en la Figura 31-B. Free online state taxes Ingreso del trabajo. Free online state taxes   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. Free online state taxes No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. Free online state taxes Manutención. Free online state taxes   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. Free online state taxes Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. Free online state taxes Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. Free online state taxes Vea el capítulo 3 para más detalles acerca de la manutención. Free online state taxes Determinados cumpleaños el 1 de enero. Free online state taxes   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. Free online state taxes    SI un hijo nació. Free online state taxes . Free online state taxes . Free online state taxes ENTONCES, al finalizar 2013, se considera que el hijo tiene. Free online state taxes . Free online state taxes . Free online state taxes el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. Free online state taxes El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Free online state taxes  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Free online state taxes  ***No utilice el Formulario 8615 para este hijo. Free online state taxes Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. Free online state taxes (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). Free online state taxes En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. Free online state taxes Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. Free online state taxes Padre o madre con año tributario distinto. Free online state taxes   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. Free online state taxes Si no se obtiene a tiempo la información de la declaración del padre o de la madre. Free online state taxes   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. Free online state taxes   Puede utilizar cualquier cálculo aproximado razonable. Free online state taxes Dicho cálculo puede derivarse de información de la declaración del año anterior. Free online state taxes Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. Free online state taxes    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. Free online state taxes S. Free online state taxes Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. Free online state taxes   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). Free online state taxes Las prórrogas se explican en el capítulo 1 . Free online state taxes Paso 1. Free online state taxes Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. Free online state taxes Para hacerlo, utilice la Parte I del Formulario 8615. Free online state taxes Línea 1 (ingresos no derivados del trabajo). Free online state taxes   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. Free online state taxes Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. Free online state taxes No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. Free online state taxes   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. Free online state taxes   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. Free online state taxes Definición de los ingresos no derivados del trabajo. Free online state taxes   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. Free online state taxes Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. Free online state taxes Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). Free online state taxes Ingresos no sujetos a impuestos. Free online state taxes   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. Free online state taxes No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. Free online state taxes Ingresos procedentes de bienes recibidos como regalo. Free online state taxes   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. Free online state taxes Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. Free online state taxes   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. Free online state taxes Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). Free online state taxes Ejemplo. Free online state taxes Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. Free online state taxes Los ingresos no derivados del trabajo de Amanda son $2,100. Free online state taxes Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). Free online state taxes Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. Free online state taxes No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. Free online state taxes Ingresos provenientes de fideicomisos. Free online state taxes   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. Free online state taxes   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. Free online state taxes Línea 2 (deducciones). Free online state taxes   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. Free online state taxes   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. Free online state taxes Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. Free online state taxes   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. Free online state taxes Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. Free online state taxes   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Free online state taxes Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. Free online state taxes Vea el capítulo 28 para más información. Free online state taxes Ejemplo 1. Free online state taxes Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. Free online state taxes Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. Free online state taxes Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. Free online state taxes En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. Free online state taxes Ejemplo 2. Free online state taxes Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. Free online state taxes No tiene otros ingresos. Free online state taxes Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. Free online state taxes Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). Free online state taxes La cantidad de la línea 2 es $2,050. Free online state taxes Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. Free online state taxes Línea 3. Free online state taxes   De la línea 1 reste la línea 2 y anote el resultado en esta línea. Free online state taxes Si es cero o menos, no llene el resto del formulario. Free online state taxes No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Free online state taxes Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Free online state taxes Línea 4 (ingresos tributables del hijo). Free online state taxes   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. Free online state taxes   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. Free online state taxes Línea 5 (ingresos netos no derivados del trabajo). Free online state taxes   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. Free online state taxes Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. Free online state taxes Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. Free online state taxes   Si es cero o menos, no llene el resto del formulario. Free online state taxes No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Free online state taxes Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Free online state taxes Paso 2. Free online state taxes Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. Free online state taxes El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. Free online state taxes Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. Free online state taxes Por ejemplo, no vuelva a calcular la deducción por gastos médicos. Free online state taxes Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. Free online state taxes Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. Free online state taxes Línea 6 (ingresos tributables del padre o de la madre). Free online state taxes   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. Free online state taxes   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. Free online state taxes Línea 7 (ingresos netos no derivados del trabajo de otros hijos). Free online state taxes   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. Free online state taxes No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. Free online state taxes Ejemplo. Free online state taxes Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. Free online state taxes Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. Free online state taxes La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). Free online state taxes La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). Free online state taxes Si no está disponible la información de los otros hijos. Free online state taxes   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. Free online state taxes Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. Free online state taxes Línea 11 (impuesto provisional). Free online state taxes   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. Free online state taxes Éste es el impuesto provisional. Free online state taxes   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. Free online state taxes Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. Free online state taxes Líneas 12a y 12b (dividiendo el impuesto provisional). Free online state taxes   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. Free online state taxes Esto se hace en las líneas 12a, 12b y 13. Free online state taxes Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. Free online state taxes Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. Free online state taxes Ejemplo. Free online state taxes En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. Free online state taxes La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). Free online state taxes El número decimal en la línea 12b es . Free online state taxes 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . Free online state taxes 333     $2,400   Paso 3. Free online state taxes Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. Free online state taxes Éste es el impuesto del hijo. Free online state taxes Se calcula en las líneas 14 a 18 del Formulario 8615. Free online state taxes Impuesto mínimo alternativo. Free online state taxes   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. Free online state taxes Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. Free online state taxes    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. Free online state taxes Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. Free online state taxes Prev  Up  Next   Home   More Online Publications