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1040 Ez 2011 Tax Form

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1040 Ez 2011 Tax Form

1040 ez 2011 tax form 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. 1040 ez 2011 tax form Qualified official extended duty. 1040 ez 2011 tax form ForeclosuresLump Sum Portion of Settlement Payment. 1040 ez 2011 tax form Interest Payment on Lump Sum Portion of Settlement Payment. 1040 ez 2011 tax form Lost Equity Portion of Settlement Payment. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Interest Payment on Lost Equity Portion of Settlement Payment. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Some are included in gross income while others are excluded from gross income. 1040 ez 2011 tax form Included items (Table 1) are subject to tax and must be reported on your tax return. 1040 ez 2011 tax form Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Table 1. 1040 ez 2011 tax form Included Items These items are included in gross income, unless the pay is for service in a combat zone. 1040 ez 2011 tax form 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). 1040 ez 2011 tax form   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. 1040 ez 2011 tax form Table 2. 1040 ez 2011 tax form Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. 1040 ez 2011 tax form There is no exclusion for the personal use of a government-provided vehicle. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form S. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. 1040 ez 2011 tax form Differential wage payments. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form These amounts are taxable and cannot be excluded as combat pay. 1040 ez 2011 tax form Military base realignment and closure benefit. 1040 ez 2011 tax form   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Any part of the payment that is more than this limit is included in gross income. 1040 ez 2011 tax form For more information about the HAP, see http://hap. 1040 ez 2011 tax form usace. 1040 ez 2011 tax form army. 1040 ez 2011 tax form mil/Overview. 1040 ez 2011 tax form html. 1040 ez 2011 tax form Qualified reservist distribution (QRD). 1040 ez 2011 tax form   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. 1040 ez 2011 tax form A QRD is included in gross income and is subject to employment taxes. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Thrift Savings Plan (TSP) distributions. 1040 ez 2011 tax form   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. 1040 ez 2011 tax form   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. 1040 ez 2011 tax form However, the earnings on the tax-exempt portion of the distribution are taxable. 1040 ez 2011 tax form The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. 1040 ez 2011 tax form Roth Thrift Savings Plan (TSP) balance. 1040 ez 2011 tax form   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. 1040 ez 2011 tax form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 1040 ez 2011 tax form Qualified distributions from a Roth TSP are not included in your income. 1040 ez 2011 tax form For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Civil Service Retirement Benefits. 1040 ez 2011 tax form State bonus payments. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form See Combat Zone , later, for a list of designated combat zones. 1040 ez 2011 tax form Foreign Source Income If you are a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form law allows you to exclude) on your tax return. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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). 1040 ez 2011 tax form Certain taxpayers can exclude income earned in foreign countries. 1040 ez 2011 tax form For 2013, this exclusion amount can be as much as $97,600. 1040 ez 2011 tax form However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Government. 1040 ez 2011 tax form Employees of the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. 1040 ez 2011 tax form Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. 1040 ez 2011 tax form For more information on the exclusion, see Publication 54. 1040 ez 2011 tax form Residents of American Samoa may be able to exclude income from American Samoa. 1040 ez 2011 tax form This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Government. 1040 ez 2011 tax form If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Possessions. 1040 ez 2011 tax form Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form S. 1040 ez 2011 tax form possession. 1040 ez 2011 tax form See Publication 570 for more information. 1040 ez 2011 tax form Domicile. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form It is not always where you presently live. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 ez 2011 tax form Marital status. 1040 ez 2011 tax form   Community property rules apply to married persons whose domicile during the tax year was in a community property state. 1040 ez 2011 tax form The rules may affect your tax liability if you file separate returns or are divorced during the year. 1040 ez 2011 tax form Nevada, Washington, and California domestic partners. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form See Form 8958 and Publication 555, Community Property. 1040 ez 2011 tax form Nature of the payment. 1040 ez 2011 tax form   Active duty military pay is subject to community property laws. 1040 ez 2011 tax form Armed Forces retired or retainer pay may be subject to community property laws. 1040 ez 2011 tax form   For more information on community property laws, see Publication 555. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Form W-2 also shows other amounts that you may find important in box 12. 1040 ez 2011 tax form The amounts shown in box 12 are generally preceded by a code. 1040 ez 2011 tax form A list of codes used in box 12 is shown, next. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form For more information on these codes, see your Form(s) W-2. 1040 ez 2011 tax form Adjustments to Income Adjusted gross income is your total income minus certain adjustments. 1040 ez 2011 tax form The following adjustments are of particular interest to members of the Armed Forces. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Individual Income Tax Return, rather than as a miscellaneous itemized deduction. 1040 ez 2011 tax form Include all unreimbursed expenses from the time you leave home until the time you return home. 1040 ez 2011 tax form The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. 1040 ez 2011 tax form For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. 1040 ez 2011 tax form Member of a reserve component. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form How to report. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Example. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. 1040 ez 2011 tax form 5 cents per mile), $300 for meals, and $1,000 for lodging. 1040 ez 2011 tax form He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. 1040 ez 2011 tax form Only 50% of his meal expenses are deductible. 1040 ez 2011 tax form He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. 1040 ez 2011 tax form He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. 1040 ez 2011 tax form He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. 1040 ez 2011 tax form 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). 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form The “Retirement plan” box should have a mark in it if you were covered. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Individuals serving in the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Armed Forces or in support of the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. 1040 ez 2011 tax form For more information on this extension of deadline provision, see Extension of Deadlines , later. 1040 ez 2011 tax form For more information on IRAs, see Publication 590. 1040 ez 2011 tax form Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Qualified Reservist Distributions A qualified reservist distribution is defined below. 1040 ez 2011 tax form It is not subject to the 10% additional tax on early distributions from certain retirement plans. 1040 ez 2011 tax form Definition. 1040 ez 2011 tax form   A distribution you receive is a qualified reservist distribution if the following requirements are met. 1040 ez 2011 tax form You were ordered or called to active duty after September 11, 2001. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form ) 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Limit. 1040 ez 2011 tax form   Your qualified reservist repayments cannot be more than your qualified reservist distributions. 1040 ez 2011 tax form When repayment contributions can be made. 1040 ez 2011 tax form   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. 1040 ez 2011 tax form No deduction. 1040 ez 2011 tax form   You cannot deduct qualified reservist repayments. 1040 ez 2011 tax form Figuring your IRA deduction. 1040 ez 2011 tax form   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. 1040 ez 2011 tax form Reporting the repayment. 1040 ez 2011 tax form   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. 1040 ez 2011 tax form Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form You can deduct your unreimbursed moving expenses on Form 3903. 1040 ez 2011 tax form Permanent change of station. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. 1040 ez 2011 tax form Spouse and dependents. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Services or reimbursements provided by the government. 1040 ez 2011 tax form   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. 1040 ez 2011 tax form Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form   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). 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   Do not deduct any expenses for moving services that were provided by the government. 1040 ez 2011 tax form Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. 1040 ez 2011 tax form Moving household goods and personal effects. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. 1040 ez 2011 tax form Storing and insuring household goods and personal effects. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Travel. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form   You can add parking fees and tolls to the amount claimed under either method. 1040 ez 2011 tax form You cannot deduct any expenses for meals. 1040 ez 2011 tax form You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. 1040 ez 2011 tax form Member of your household. 1040 ez 2011 tax form   A member of your household is anyone who has both your former home and your new home as his or her main home. 1040 ez 2011 tax form It does not include a tenant or employee unless you can claim that person as a dependent. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form A move from a foreign country to the United States or its possessions is not a foreign move. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form The new job location must be outside the United States. 1040 ez 2011 tax form Reporting Moving Expenses Figure moving expense deductions on Form 3903. 1040 ez 2011 tax form Carry the deduction from Form 3903 to Form 1040, line 26. 1040 ez 2011 tax form For more information, see Publication 521 and Form 3903. 1040 ez 2011 tax form Combat Zone Exclusion If you are a member of the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. 1040 ez 2011 tax form This pay is generally referred to as “combat pay. 1040 ez 2011 tax form ” 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. 1040 ez 2011 tax form (See Form W-2 , later. 1040 ez 2011 tax form ) 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. 1040 ez 2011 tax form (Other officer personnel are discussed under Amount of Exclusion , later. 1040 ez 2011 tax form ) Active duty pay earned in any month you served in a combat zone. 1040 ez 2011 tax form Imminent danger/hostile fire pay. 1040 ez 2011 tax form A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. 1040 ez 2011 tax form Pay for accrued leave earned in any month you served in a combat zone. 1040 ez 2011 tax form The Department of Defense must determine that the unused leave was earned during that period. 1040 ez 2011 tax form Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. 1040 ez 2011 tax form The pay must be earned in a month you served in a combat zone. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Student loan repayments. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. 1040 ez 2011 tax form For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. 1040 ez 2011 tax form Retirement pay and pensions do not qualify for the combat zone exclusion. 1040 ez 2011 tax form Partial (month) service. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Form W-2. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form If it does, you will need to get a corrected Form W-2 from your finance office. 1040 ez 2011 tax form   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Armed Forces are engaging or have engaged in combat. 1040 ez 2011 tax form An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. 1040 ez 2011 tax form Afghanistan area. 1040 ez 2011 tax form   By Executive Order No. 1040 ez 2011 tax form 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Djibouti. 1040 ez 2011 tax form Jordan. 1040 ez 2011 tax form Kyrgyzstan. 1040 ez 2011 tax form Pakistan. 1040 ez 2011 tax form Somalia. 1040 ez 2011 tax form Syria. 1040 ez 2011 tax form Tajikistan. 1040 ez 2011 tax form Uzbekistan. 1040 ez 2011 tax form Yemen. 1040 ez 2011 tax form The Philippines. 1040 ez 2011 tax form  Note. 1040 ez 2011 tax form For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. 1040 ez 2011 tax form The Kosovo area. 1040 ez 2011 tax form   By Executive Order No. 1040 ez 2011 tax form 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. 1040 ez 2011 tax form Federal Republic of Yugoslavia (Serbia/Montenegro). 1040 ez 2011 tax form Albania. 1040 ez 2011 tax form Kosovo. 1040 ez 2011 tax form The Adriatic Sea. 1040 ez 2011 tax form The Ionian Sea—north of the 39th parallel. 1040 ez 2011 tax form Note. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Arabian peninsula. 1040 ez 2011 tax form   By Executive Order No. 1040 ez 2011 tax form 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. 1040 ez 2011 tax form The Persian Gulf. 1040 ez 2011 tax form The Red Sea. 1040 ez 2011 tax form The Gulf of Oman. 1040 ez 2011 tax form The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. 1040 ez 2011 tax form The Gulf of Aden. 1040 ez 2011 tax form The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. 1040 ez 2011 tax form Jordan which is in direct support of the Arabian Peninsula. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Example. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form The disease is presumed to have been incurred while you were serving in the combat zone. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. 1040 ez 2011 tax form Example. 1040 ez 2011 tax form You were hospitalized for a specific disease 3 weeks after you left the combat zone. 1040 ez 2011 tax form The incubation period of the disease is from 2 to 4 weeks. 1040 ez 2011 tax form The disease is presumed to have been incurred while serving in the combat zone. 1040 ez 2011 tax form Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. 1040 ez 2011 tax form Presence in a combat zone while on leave from a duty station located outside the combat zone. 1040 ez 2011 tax form Passage over or through a combat zone during a trip between two points that are outside a combat zone. 1040 ez 2011 tax form Presence in a combat zone solely for your personal convenience. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form It should not be included in the wages reported on your Form W-2. 1040 ez 2011 tax form You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Your hospitalization does not have to be in the combat zone. 1040 ez 2011 tax form If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Alien Status For tax purposes, an alien is an individual who is not a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizen. 1040 ez 2011 tax form An alien is in one of three categories: resident, nonresident, or dual-status. 1040 ez 2011 tax form Placement in the correct category is crucial in determining what income to report and what forms to file. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form If you are an alien enlistee in the Armed Forces, you are probably a resident alien. 1040 ez 2011 tax form If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Guam and Puerto Rico have special rules. 1040 ez 2011 tax form Residents of those areas should contact their taxing authority with their questions. 1040 ez 2011 tax form Most members of the Armed Forces are U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizens or resident aliens. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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). 1040 ez 2011 tax form 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. 1040 ez 2011 tax form S. 1040 ez 2011 tax form resident for part of 2013. 1040 ez 2011 tax form See First-Year Choice in Publication 519. 1040 ez 2011 tax form These tests are explained in Publication 519. 1040 ez 2011 tax form Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizens. 1040 ez 2011 tax form Treating nonresident alien spouse as resident alien. 1040 ez 2011 tax form   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. 1040 ez 2011 tax form One spouse is a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizen or resident alien at the end of the tax year. 1040 ez 2011 tax form That spouse is married to the nonresident alien at the end of the tax year. 1040 ez 2011 tax form You both choose to treat the nonresident alien spouse as a resident alien. 1040 ez 2011 tax form Making the choice. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form tax. 1040 ez 2011 tax form If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. 1040 ez 2011 tax form Ending the choice. 1040 ez 2011 tax form   Once you make this choice, it applies to all later years unless one of the following situations occurs. 1040 ez 2011 tax form You or your spouse revokes the choice. 1040 ez 2011 tax form You or your spouse dies. 1040 ez 2011 tax form You and your spouse become legally separated under a decree of divorce or separate maintenance. 1040 ez 2011 tax form The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. 1040 ez 2011 tax form For specific details on these situations, see Publication 519. 1040 ez 2011 tax form   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. 1040 ez 2011 tax form Choice not made. 1040 ez 2011 tax form   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. 1040 ez 2011 tax form You can file as married filing separately, or head of household if you qualify. 1040 ez 2011 tax form You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form tax purposes and is not another taxpayer's dependent. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form If a return has to be filed, see the next discussion. 1040 ez 2011 tax form The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form If you are required to file a federal tax return, you must file either Form 1040NR, U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Income Tax Return for Certain Nonresident Aliens With No Dependents. 1040 ez 2011 tax form See the form instructions for information on who must file and filing status. 1040 ez 2011 tax form If you are a nonresident alien, you generally must pay tax on income from sources in the United States. 1040 ez 2011 tax form Your income from conducting a trade or business in the United States is taxed at graduated U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form tax rates. 1040 ez 2011 tax form Other income from U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form sources is taxed at a flat 30% (or lower treaty) rate. 1040 ez 2011 tax form For example, dividends from a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. 1040 ez 2011 tax form Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. 1040 ez 2011 tax form This usually occurs in the year you arrive in or depart from the United States. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. 1040 ez 2011 tax form Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. 1040 ez 2011 tax form Usually, your main home is the one you live in most of the time. 1040 ez 2011 tax form It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. 1040 ez 2011 tax form 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). 1040 ez 2011 tax form Exception to ownership and use tests. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 5-year test period suspended. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Example. 1040 ez 2011 tax form David bought and moved into a home in 2005. 1040 ez 2011 tax form He lived in it as his main home for 2½ years. 1040 ez 2011 tax form For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. 1040 ez 2011 tax form He then sold the home at a gain in 2013. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form This means he can disregard those 6 years. 1040 ez 2011 tax form Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. 1040 ez 2011 tax form He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. 1040 ez 2011 tax form Period of suspension. 1040 ez 2011 tax form   The period of suspension cannot last more than 10 years. 1040 ez 2011 tax form You cannot suspend the 5-year period for more than one property at a time. 1040 ez 2011 tax form You can revoke your choice to suspend the 5-year period at any time. 1040 ez 2011 tax form Qualified official extended duty. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Property used for rental or business. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form However, you must meet the ownership and use tests discussed in Publication 523. 1040 ez 2011 tax form Nonqualified use. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Loss. 1040 ez 2011 tax form   You cannot deduct a loss from the sale of your main home. 1040 ez 2011 tax form More information. 1040 ez 2011 tax form   For more information, see Publication 523. 1040 ez 2011 tax form Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. 1040 ez 2011 tax form Payments made for violations of the Service Members Civil Relief Act (SCRA). 1040 ez 2011 tax form   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. 1040 ez 2011 tax form Generally, you must include settlement payments in income. 1040 ez 2011 tax form However, the tax treatment of settlement payments will depend on the facts and circumstances. 1040 ez 2011 tax form Lump Sum Portion of Settlement Payment. 1040 ez 2011 tax form    Generally, you must include the lump sum payment in gross income. 1040 ez 2011 tax form In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Interest Payment on Lump Sum Portion of Settlement Payment. 1040 ez 2011 tax form    You must include any interest on the lump sum portion of your settlement payment in your income. 1040 ez 2011 tax form Lost Equity Portion of Settlement Payment. 1040 ez 2011 tax form    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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form In many cases, this gain may be excluded from income. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 523, Selling Your Home. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. 1040 ez 2011 tax form 544, Sales and Other Dispositions of Assets. 1040 ez 2011 tax form Interest Payment on Lost Equity Portion of Settlement Payment. 1040 ez 2011 tax form    You must include any interest on the lost equity portion of your settlement payment in your income. 1040 ez 2011 tax form Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. 1040 ez 2011 tax form For information on the standard deduction, see Publication 501. 1040 ez 2011 tax form Itemized deductions are figured on Schedule A (Form 1040). 1040 ez 2011 tax form This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. 1040 ez 2011 tax form For information on other itemized deductions, see the publications listed below. 1040 ez 2011 tax form Publication 502, Medical and Dental Expenses. 1040 ez 2011 tax form Publication 526, Charitable Contributions. 1040 ez 2011 tax form Publication 547, Casualties, Disasters, and Thefts. 1040 ez 2011 tax form Publication 550, Investment Income and Expenses. 1040 ez 2011 tax form You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 1040 ez 2011 tax form For information on deductions that are not subject to the 2% limit, see Publication 529. 1040 ez 2011 tax form Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. 1040 ez 2011 tax form Certain employee business expenses are deductible as adjustments to income. 1040 ez 2011 tax form For information on many employee business expenses, see Publication 463. 1040 ez 2011 tax form Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. 1040 ez 2011 tax form 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). 1040 ez 2011 tax form You can deduct these expenses directly on Schedule A (Form 1040). 1040 ez 2011 tax form Reimbursement. 1040 ez 2011 tax form   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. 1040 ez 2011 tax form Your reimbursed expenses are not deductible. 1040 ez 2011 tax form   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. 1040 ez 2011 tax form You must file Form 2106 to report these expenses. 1040 ez 2011 tax form   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. 1040 ez 2011 tax form You are an employee deducting expenses related to your job. 1040 ez 2011 tax form You were not reimbursed by your employer for your expenses. 1040 ez 2011 tax form (Amounts included in box 1 of Form W-2 are not considered reimbursements. 1040 ez 2011 tax form ) If you claim car expenses, you use the standard mileage rate. 1040 ez 2011 tax form    For 2013, the standard mileage rate is 56. 1040 ez 2011 tax form 5 cents a mile for all business miles driven. 1040 ez 2011 tax form This rate is adjusted periodically. 1040 ez 2011 tax form Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. 1040 ez 2011 tax form If you are a member of the U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 1040 ez 2011 tax form You cannot deduct your expenses for meals and lodging while at your permanent duty station. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form To be deductible, your travel expenses must be work related. 1040 ez 2011 tax form You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. 1040 ez 2011 tax form Away from home. 1040 ez 2011 tax form   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form    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. 1040 ez 2011 tax form This rule may not apply if you are participating in a federal crime investigation or prosecution. 1040 ez 2011 tax form For more information, see Publication 463 and the Form 2106 instructions. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. 1040 ez 2011 tax form Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form However, the expenses of getting to and from your regular place of work (commuting) are not deductible. 1040 ez 2011 tax form Temporary work location. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form    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. 1040 ez 2011 tax form However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 1040 ez 2011 tax form These are nondeductible commuting costs. 1040 ez 2011 tax form Armed Forces reservists. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form You can deduct the expense of getting from one workplace to the other. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form In this case, your transportation generally is a nondeductible commuting expense. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 1040 ez 2011 tax form See Armed Forces Reservists under Adjustments to Income, earlier. 1040 ez 2011 tax form Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. 1040 ez 2011 tax form Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Unreimbursed expenses for the cost and upkeep of the following articles are deductible. 1040 ez 2011 tax form Military battle dress uniforms and utility uniforms that you cannot wear when off duty. 1040 ez 2011 tax form Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. 1040 ez 2011 tax form Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. 1040 ez 2011 tax form Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. 1040 ez 2011 tax form However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. 1040 ez 2011 tax form Example. 1040 ez 2011 tax form Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. 1040 ez 2011 tax form Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. 1040 ez 2011 tax form This is education that meets at least one of the following two tests. 1040 ez 2011 tax form The education is required by your employer or the law to keep your present salary, status, or job. 1040 ez 2011 tax form The required education must serve a bona fide business purpose of your employer. 1040 ez 2011 tax form The education maintains or improves skills needed in your present work. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. 1040 ez 2011 tax form Example 1. 1040 ez 2011 tax form Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. 1040 ez 2011 tax form She took an advanced finance course. 1040 ez 2011 tax form She already meets the minimum qualifications for her job. 1040 ez 2011 tax form By taking the course, she is improving skills in her current position. 1040 ez 2011 tax form The course does not qualify her for a new trade or business. 1040 ez 2011 tax form She can deduct educational expenses that are more than the educational allowance she received. 1040 ez 2011 tax form Example 2. 1040 ez 2011 tax form Major Williams worked in the military base legal office as a legal intern. 1040 ez 2011 tax form He was placed in excess leave status by his employer to attend law school. 1040 ez 2011 tax form He paid all his educational expenses and was not reimbursed. 1040 ez 2011 tax form After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Travel to obtain education. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Transportation for education. 1040 ez 2011 tax form   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. 1040 ez 2011 tax form However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. 1040 ez 2011 tax form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 1040 ez 2011 tax form   If you need more information on educational expenses, see Publication 970. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Repayment of $3,000 or less. 1040 ez 2011 tax form   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. 1040 ez 2011 tax form If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040 ez 2011 tax form Repayment over $3,000. 1040 ez 2011 tax form   If the amount you repaid was more than $3,000, see Repayments in Publication 525. 1040 ez 2011 tax form Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. 1040 ez 2011 tax form This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. 1040 ez 2011 tax form For information on other credits, see your tax form instructions. 1040 ez 2011 tax form First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. 1040 ez 2011 tax form For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form The child tax credit is not the same as the credit for child and dependent care expenses. 1040 ez 2011 tax form See Publication 503 for information on the credit for child and dependent care expenses. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizen, a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form national, or a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form resident alien. 1040 ez 2011 tax form If the child was adopted, see Adopted child . 1040 ez 2011 tax form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). 1040 ez 2011 tax form Exceptions to time lived with you. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040 ez 2011 tax form For details, see Publication 501. 1040 ez 2011 tax form Qualifying child of more than one person. 1040 ez 2011 tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040 ez 2011 tax form For details, see Publication 501. 1040 ez 2011 tax form Adopted child. 1040 ez 2011 tax form   An adopted child is always treated as your own child. 1040 ez 2011 tax form An adopted child includes a child lawfully placed with you for legal adoption. 1040 ez 2011 tax form   If you are a U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form citizen or U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form 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. 1040 ez 2011 tax form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040 ez 2011 tax form Limits on the credit. 1040 ez 2011 tax form   You must reduce your child tax credit if either (1) or (2), below, applies. 1040 ez 2011 tax form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 1040 ez 2011 tax form If the amount is zero, you cannot take this credit because there is no tax to reduce. 1040 ez 2011 tax form However, you may be able to take the additional child tax credit. 1040 ez 2011 tax form See Additional Child Tax Credit , later. 1040 ez 2011 tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040 ez 2011 tax form Married filing jointly — $110,000. 1040 ez 2011 tax form Single, head of household,  or qualifying widow(er) — $75,000. 1040 ez 2011 tax form Married filing separately — $55,000. 1040 ez 2011 tax form Modified AGI. 1040 ez 2011 tax form   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. 1040 ez 2011 tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. 1040 ez 2011 tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040 ez 2011 tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040 ez 2011 tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040 ez 2011 tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 1040 ez 2011 tax form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 1040 ez 2011 tax form For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. 1040 ez 2011 tax form Also attach Schedule 8812, Child Tax Credit, if required. 1040 ez 2011 tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1040 ez 2011 tax form The additional child tax credit may give you a refund even if you do not owe any tax. 1040 ez 2011 tax form For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. 1040 ez 2011 tax form Earned Income Credit The earned income credit (EIC) is a cr
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1040 ez 2011 tax form 19. 1040 ez 2011 tax form   Ajustes Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Introduction Este capítulo trata de ajustes relacionados con la educación que puede deducir al calcular el ingreso bruto ajustado. 1040 ez 2011 tax form Este capítulo incluye información sobre la deducción por intereses sobre préstamos de estudios, la deducción de matrículas y cuotas escolares y la deducción por gastos del educador. 1040 ez 2011 tax form Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Deducción por Intereses sobre Préstamos de Estudios Por lo general, los intereses personales que pague, salvo ciertos intereses hipotecarios, no son deducibles en la declaración de impuestos. 1040 ez 2011 tax form No obstante, si su ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés) es menos de $75,000 ($155,000 si presenta una declaración conjunta), se permite una deducción especial por los intereses pagados sobre préstamos de estudios (también conocidos como préstamos educativos) utilizados para enseñanza superior. 1040 ez 2011 tax form Para la mayoría de los contribuyentes, el MAGI es el ingreso bruto ajustado en la declaración de impuestos federales sobre el ingreso antes de restar deducción alguna por intereses sobre préstamos de estudios. 1040 ez 2011 tax form Esta deducción puede reducir la cantidad de su ingreso sujeto a impuestos hasta un máximo de $2,500 en el año 2013. 1040 ez 2011 tax form La Tabla 19-1 resume características de la deducción por intereses sobre préstamos de estudios. 1040 ez 2011 tax form Tabla 19-1. 1040 ez 2011 tax form Resumen de la Deducción por Intereses sobre Préstamos de Estudios No se base únicamente en esta tabla. 1040 ez 2011 tax form Consulte el texto para más detalles. 1040 ez 2011 tax form Característica Descripción Beneficio máximo Puede reducir su ingreso tributable hasta un máximo de $2,500. 1040 ez 2011 tax form Requisitos para obtener un préstamo Su préstamo de estudios: •  tiene que haber sido obtenido sólo para pagar gastos de estudios calificados y   • no puede ser de un pariente ni puede haberse hecho conforme a un plan calificado provisto por su empleador. 1040 ez 2011 tax form Requisitos para estudiantes El estudiante tiene que: • ser usted, su cónyuge o su dependiente y   • estar matriculado por lo menos a tiempo parcial en un programa que lleve a obtener un título, certificación o cualquier otra credencial educacional en una institución educativa que reúne los requisitos. 1040 ez 2011 tax form Plazo de la deducción Puede deducir intereses pagados durante el período que quede del préstamo de estudios. 1040 ez 2011 tax form Eliminación gradual por fases La cantidad a deducir depende del nivel de ingresos. 1040 ez 2011 tax form Definición de los Intereses sobre Préstamos de Estudios Los “intereses sobre préstamos de estudios” son intereses que usted pagó durante el año sobre un préstamo de estudios calificado. 1040 ez 2011 tax form Incluyen tanto pagos de intereses obligatorios como pagos de intereses voluntarios. 1040 ez 2011 tax form Préstamo de estudios calificado Éste es un préstamo que se obtuvo únicamente para pagar gastos de estudios calificados (definidos más adelante) que fueran: Para usted, su cónyuge o una persona que fue dependiente de usted (según se define en el capítulo 3) cuando obtuvo el préstamo; Pagados o incurridos dentro de un plazo razonable antes o después de que obtuviera el préstamo y Para estudios provistos durante un período académico cuando un estudiante reúne los requisitos. 1040 ez 2011 tax form Los préstamos de las siguientes fuentes no son préstamos de estudios calificados: Un pariente. 1040 ez 2011 tax form Un plan calificado proporcionado por un empleador. 1040 ez 2011 tax form Excepciones. 1040 ez 2011 tax form   Para propósitos de la deducción de intereses sobre un préstamo de estudios, las siguientes excepciones corresponden a las reglas generales para dependientes: Una persona puede ser su dependiente aunque usted mismo sea el dependiente de otro contribuyente. 1040 ez 2011 tax form Una persona puede ser su dependiente aunque dicha persona presente una declaración conjunta con un cónyuge. 1040 ez 2011 tax form Una persona puede ser su dependiente aunque dicha persona tuviera un ingreso bruto ese año que fuera igual o superior a la cantidad de exención para el año ($3,900 para el año 2013). 1040 ez 2011 tax form Plazo razonable. 1040 ez 2011 tax form   Los gastos de estudios calificados se consideran pagados u ocasionados dentro de un plazo razonable, antes o después de obtener el préstamo, si se pagan con fondos de préstamos de estudios que son parte de un programa federal de préstamos de estudios postsecundarios. 1040 ez 2011 tax form   Aun si no se pagan con fondos de dicho tipo de préstamo, los gastos se consideran pagados u ocasionados dentro de un plazo razonable si se reúnen los dos siguientes requisitos: Los gastos se relacionan con un período académico específico. 1040 ez 2011 tax form Los fondos del préstamo se desembolsan dentro de un período que comience 90 días antes del período académico y termine 90 días después del fin de dicho período. 1040 ez 2011 tax form   Si ninguna de las situaciones indicadas anteriormente le corresponde, el plazo razonable se determina basándose en todos los hechos y circunstancias pertinentes. 1040 ez 2011 tax form Período académico. 1040 ez 2011 tax form   Un período académico incluye un semestre, trimestre, un cuatrimestre del año escolar u otro período de estudios (tal como un curso escolar de verano) según lo determine de manera razonable una institución de enseñanza superior. 1040 ez 2011 tax form En el caso de una institución de enseñanza superior que no tenga períodos académicos, sino horas de crédito u horas de reloj, cada período de pago se puede considerar un período académico. 1040 ez 2011 tax form Estudiante que reúne los requisitos. 1040 ez 2011 tax form   Es un estudiante que estaba matriculado por lo menos a medio tiempo en un programa para obtener una licenciatura, un certificado u otro título educativo reconocido. 1040 ez 2011 tax form Matriculado por lo menos a medio tiempo. 1040 ez 2011 tax form   Un estudiante se considera que estaba matriculado por lo menos a medio tiempo si estaba tomando al menos la mitad de los cursos normales a tiempo completo de su programa de estudios. 1040 ez 2011 tax form   Cada institución de enseñanza superior que reúna los requisitos establece lo que se considera la mitad de la carga académica habitual para ser estudiante a tiempo completo. 1040 ez 2011 tax form No obstante, este estándar establecido no puede ser inferior a cualquiera que haya establecido el Departamento de Educación de los Estados Unidos conforme a la Higher Education Act (Ley de Enseñanza Superior) de 1965. 1040 ez 2011 tax form Pariente. 1040 ez 2011 tax form   No puede deducir intereses sobre un préstamo que obtenga de un pariente. 1040 ez 2011 tax form Los parientes incluyen: Su cónyuge; Sus hermanos y hermanas; Sus medios hermanos y medias hermanas; Sus antecesores (padres, abuelos, etc. 1040 ez 2011 tax form ); Sus descendientes en línea directa (hijos, nietos, etc. 1040 ez 2011 tax form ) y Ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. 1040 ez 2011 tax form Plan calificado proporcionado por un empleador. 1040 ez 2011 tax form   No puede deducir intereses sobre un préstamo conforme a un plan calificado proporcionado por un empleador o bajo un contrato comprado conforme a tal plan. 1040 ez 2011 tax form Gastos de Estudios Calificados Para propósitos de la deducción por intereses sobre préstamos de estudios, estos gastos son el total del costo de asistir a una institución de enseñanza superior que reúna los requisitos, incluyendo instituciones para estudios de posgrado. 1040 ez 2011 tax form Incluyen cantidades pagadas por los siguientes conceptos: Matrícula y cuotas escolares. 1040 ez 2011 tax form Alojamiento y comida. 1040 ez 2011 tax form Libros, materiales y equipo. 1040 ez 2011 tax form Otros gastos necesarios (tales como los de transporte). 1040 ez 2011 tax form Los gastos de alojamiento y comida reúnen los requisitos sólo en la medida en que no sobrepasen las siguientes cantidades: La asignación para alojamiento y comida, según lo determine la institución de enseñanza superior correspondiente, que se incluyó en los gastos de asistencia a dicha institución (para propósitos de ayuda financiera federal) durante un período académico específico y alojamiento del estudiante, o Si es mayor, la cantidad exacta cobrada si el estudiante vive en alojamiento que sea propiedad de la institución de enseñanza superior que reúna los requisitos o sea operado por la misma. 1040 ez 2011 tax form Institución de enseñanza superior que reúne los requisitos. 1040 ez 2011 tax form   Una institución de enseñanza superior que reúne los requisitos es todo colegio universitario, universidad, escuelas de enseñanza técnica u otra institución de enseñanza superior todas con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. 1040 ez 2011 tax form Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. 1040 ez 2011 tax form   Determinadas instituciones de enseñanza superior ubicadas fuera de los Estados Unidos participan también en los programas de asistencia financiera al estudiante (Federal Student Aid (FSA, por sus siglas en inglés)) del Departamento de Educación de los Estados Unidos. 1040 ez 2011 tax form   Para propósitos de la deducción por intereses sobre préstamos de estudios, una institución de enseñanza superior que reúne los requisitos incluye también una institución que administre un programa de estudiantes practicantes o de residencia para recibir un título universitario o un certificado de una institución de enseñanza superior, un hospital o un centro de atención médica que ofrezca capacitación de posgrado. 1040 ez 2011 tax form   Una institución de enseñanza superior tiene que reunir los criterios establecidos en el párrafo anterior solamente durante el (los) período(s) académico(s) para el (los) cual(es) se incurrió el préstamo de estudios. 1040 ez 2011 tax form La posibilidad de deducir los intereses sobre el préstamo no se ve afectada si la institución deja de reunir los requisitos más tarde. 1040 ez 2011 tax form    La institución de enseñanza superior debe poder indicarle si la misma reúne los requisitos. 1040 ez 2011 tax form Ajustes tributarios a gastos de estudios calificados. 1040 ez 2011 tax form   Tiene que reducir sus gastos de estudios calificados por ciertos artículos exentos de impuestos (tales como la parte exenta de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional)). 1040 ez 2011 tax form Vea el capítulo 4 de la Publicación 970, en inglés, para más detalles. 1040 ez 2011 tax form Incluya estas Partidas como Intereses Además de los intereses simples sobre el préstamo, ciertos costos originarios del préstamo, intereses capitalizados, intereses sobre líneas de crédito rotativas e intereses sobre préstamos de estudios refinanciados pueden ser intereses sobre préstamos de estudios si se reúnen todos los demás requisitos. 1040 ez 2011 tax form Costo originario del préstamo. 1040 ez 2011 tax form   Normalmente, esto es un cargo que el prestamista cobra solamente una vez, al hacer un préstamo. 1040 ez 2011 tax form Para ser deducible como intereses, dicho cargo tiene que ser por el uso de dinero en vez de bienes o servicios (como cargos por compromisos o costos de tramitación) proporcionados por el prestamista. 1040 ez 2011 tax form Un costo originario del préstamo tratado como intereses se acumula a lo largo del plazo del préstamo. 1040 ez 2011 tax form Intereses capitalizados. 1040 ez 2011 tax form    Son intereses por pagar sobre un préstamo de estudios que el prestamista añade al saldo pendiente del capital del préstamo. 1040 ez 2011 tax form Intereses sobre líneas de crédito rotativas. 1040 ez 2011 tax form   Estos intereses, los cuales incluyen interés sobre deudas de tarjetas de crédito, es interés sobre préstamos de estudios si el prestatario usa la línea de crédito (tarjeta de crédito) sólo para pagar gastos de estudios calificados. 1040 ez 2011 tax form Vea Gastos de Estudios Calificados , anteriormente. 1040 ez 2011 tax form Intereses sobre préstamos de estudios refinanciados. 1040 ez 2011 tax form   Incluyen intereses sobre lo siguiente: Préstamos consolidados —préstamos que se usan para refinanciar más de un préstamo de estudios del mismo prestatario y Préstamos conjuntos —dos o más préstamos del mismo prestatario que son tratados como un solo préstamo tanto por el prestamista como por el prestatario. 1040 ez 2011 tax form Si refinancia un préstamo de estudios calificado por más del préstamo original y usa la cantidad adicional para algún propósito que no sea gastos de estudios calificados, no puede deducir los intereses pagados sobre el préstamo refinanciado. 1040 ez 2011 tax form Pagos de intereses voluntarios. 1040 ez 2011 tax form   Son pagos hechos sobre un préstamo de estudios calificado durante un período en el que los pagos de intereses no son obligatorios, por ejemplo, si al prestatario se le ha concedido un aplazamiento o si todavía no han empezado los reintegros del préstamo. 1040 ez 2011 tax form No Incluya estas Partidas como Intereses No puede reclamar una deducción de intereses sobre préstamos de estudios por: Intereses que pagó sobre un préstamo si, según las condiciones del mismo, usted no está obligado legalmente a hacer pagos de intereses. 1040 ez 2011 tax form Costos originarios del préstamo pagados por propiedad o servicios proporcionados por el prestamista, tales como cargos por compromiso o costos de tramitación. 1040 ez 2011 tax form Intereses que pagó sobre un préstamo en la medida en que los pagos hayan sido hechos a través de su participación en el National Health Service Corps Loan Repayment Program (Programa para Reintegros de Préstamos del Cuerpo Nacional de Servicios de Salud), conocido también como el “ NHSC Loan Repayment Program ” (Programa para Reintegros de Préstamos del NHSC) o a través de otros programas de asistencia para el reintegro de préstamos. 1040 ez 2011 tax form Para más información, vea Student Loan Repayment Assistance (Asistencia para el reintegro de préstamos de estudios) en el capítulo 5 de la Publicación 970, en inglés. 1040 ez 2011 tax form ¿Puede Reclamar la Deducción? Normalmente, puede reclamar la deducción si se cumplen todos los requisitos siguientes: Su estado civil para efectos de la declaración es cualquier estado civil excepto casado que presenta su declaración por separado. 1040 ez 2011 tax form Nadie más reclama una exención por usted en su declaración de impuestos. 1040 ez 2011 tax form Está obligado por ley a pagar intereses sobre un préstamo de estudios calificado. 1040 ez 2011 tax form Usted pagó intereses sobre un préstamo de estudios calificado. 1040 ez 2011 tax form Intereses pagados por otros. 1040 ez 2011 tax form   Si usted es la persona legalmente obligada a pagar intereses y otra persona los paga por usted, a usted se le trata como si hubiese recibido el pago de la otra persona y, a su vez, hubiese pagado los intereses. 1040 ez 2011 tax form Vea el capítulo 4 de la Publicación 970, en inglés, para más información. 1040 ez 2011 tax form No se Permite Beneficio Doble No puede deducir como intereses sobre un préstamo de estudios una cantidad que sea deducible conforme a alguna otra disposición de la ley tributaria (por ejemplo, intereses hipotecarios). 1040 ez 2011 tax form ¿Cuánto Puede Deducir? Su deducción por intereses sobre préstamos de estudios para el año 2013 es normalmente la cantidad que sea menor entre: $2,500 o Los intereses que usted pagó en el año 2013. 1040 ez 2011 tax form Sin embargo, la cantidad determinada anteriormente se reduce paulatinamente si su MAGI está entre $60,000 y $75,000 ($125,000 y $155,000 si presenta una declaración conjunta). 1040 ez 2011 tax form No puede tomar una deducción por intereses sobre préstamos de estudios si su MAGI es $75,000 o más ($155,000 o más si presenta una declaración conjunta). 1040 ez 2011 tax form Para más detalles sobre cómo calcular su MAGI, vea el capítulo 4 de la Publicación 970, en inglés. 1040 ez 2011 tax form ¿Cómo Calcular la Deducción? Para calcular la deducción, se suele usar la Student Loan Interest Deduction Worksheet (Hoja de trabajo de la deducción de intereses sobre préstamos de estudios), de las instrucciones del Formulario 1040 o del Formulario 1040A. 1040 ez 2011 tax form No obstante, si presenta el Formulario 2555, 2555-EZ o 4563, o si excluye ingresos de fuentes dentro de Puerto Rico, tiene que llenar la Hoja de Trabajo 4-1 del capítulo 4 de la Publicación 970, en inglés. 1040 ez 2011 tax form Para ayudarle a calcular la deducción por intereses sobre préstamos de estudios, debe recibir el Formulario 1098-E, Student Loan Interest Statement (Declaración de intereses sobre préstamos de estudios), en inglés. 1040 ez 2011 tax form Generalmente, una institución (como un banco o una agencia gubernamental) que recibió pagos de intereses de $600 o más durante el año 2013 sobre uno o más préstamos de estudios calificados tiene que enviarle el Formulario 1098-E (o documento sustitutivo aceptable) a cada prestatario a más tardar el 31 de enero del año 2014. 1040 ez 2011 tax form Para los préstamos de estudios calificados que se obtuvieron antes del 1 de septiembre de 2004, la institución está obligada a anotar en el Formulario 1098-E solamente los pagos de intereses establecidos. 1040 ez 2011 tax form Puede ser que otros pagos de intereses, tales como ciertos costos originarios del préstamo e intereses capitalizados, no aparezcan en el formulario que usted reciba. 1040 ez 2011 tax form No obstante, si paga intereses calificados que no se incluyen en el Formulario 1098-E, también puede deducir esas cantidades. 1040 ez 2011 tax form Para información sobre cómo dividir pagos de intereses y pagos de capital, vea el capítulo 4 de la Publicación 970, en inglés. 1040 ez 2011 tax form Para reclamar la deducción, anote la cantidad permisible en la línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A. 1040 ez 2011 tax form Deducción por Matrícula y Cuotas Escolares Quizás pueda deducir los gastos de estudios calificados que haya pagado durante el año para usted, su cónyuge o dependiente(s). 1040 ez 2011 tax form No puede reclamar esta deducción si su estado civil para efectos de la declaración es casado que presenta la declaración por separado o si otra persona puede reclamar una exención por usted como dependiente en la declaración de impuestos de él o ella. 1040 ez 2011 tax form Los gastos calificados tienen que ser por educación superior, tal como se explica más adelante en Gastos que Califican . 1040 ez 2011 tax form La deducción por matrícula y cuotas escolares puede reducir la cantidad de sus ingresos sujetos a impuesto por hasta $4,000. 1040 ez 2011 tax form La Tabla 19-2 resume las características de la deducción por matrícula y cuotas escolares. 1040 ez 2011 tax form Quizás pueda tomar un crédito por sus gastos de estudios en lugar de una deducción. 1040 ez 2011 tax form Puede escoger la opción que le proporcione una cantidad de impuesto menor. 1040 ez 2011 tax form Vea el capítulo 35, Créditos Tributarios por Estudios , para saber detalles sobre los créditos. 1040 ez 2011 tax form ¿Puede Reclamar la Deducción? Las siguientes reglas le pueden ayudar a determinar si puede reclamar la deducción por matrícula y cuotas escolares. 1040 ez 2011 tax form Quién Puede Reclamar la Deducción La deducción por matrícula y gastos de estudios normalmente se puede reclamar si usted cumple los tres siguientes requisitos: Pagó gastos de educación superior calificados en 2013 para los períodos académicos que comienzan en 2013 y los que comienzan en los primeros tres meses de 2014. 1040 ez 2011 tax form Pagó los gastos de estudios de un estudiante que reúne los requisitos. 1040 ez 2011 tax form El estudiante que cumple los requisitos es usted mismo, su cónyuge o dependiente por el cual reclama una exención (que se define en el capítulo 3) en su declaración de impuestos. 1040 ez 2011 tax form Los gastos de estudios calificados se definen bajo Gastos que Califican . 1040 ez 2011 tax form La definición de “estudiantes que reúnen los requisitos” se puede ver más adelante bajo Estudiante que Reúne los Requisitos . 1040 ez 2011 tax form Quién No Puede Reclamar la Deducción No puede reclamar la deducción por matrícula y cuotas escolares si le corresponde cualquiera de las siguientes situaciones: Su estado civil para efectos de la declaración de impuestos es casado que presenta por separado. 1040 ez 2011 tax form Otra persona puede reclamar una exención por usted en la declaración de impuestos de él o ella. 1040 ez 2011 tax form Usted no puede tomar la deducción aun si la otra persona de hecho no reclama la exención. 1040 ez 2011 tax form Su MAGI es mayor que $80,000 ($160,000 si presenta una declaración conjunta). 1040 ez 2011 tax form Usted (o su cónyuge) era un extranjero no residente en cualquier momento durante el año 2013 y dicho extranjero no residente no optó por ser tratado como extranjero residente para propósitos tributarios. 1040 ez 2011 tax form Puede leer más información sobre extranjeros no residentes en la Publicación 519, U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Tax Guide for Aliens (Guía tributaria para extranjeros), en inglés. 1040 ez 2011 tax form Usted o cualquier otra persona puede reclamar un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje en el año 2013 en lo que concierne a los gastos del estudiante por el cual se pagaron gastos de estudios calificados. 1040 ez 2011 tax form No obstante, el recibir un crédito por parte de su estado no lo descalifica de reclamar una deducción por matrícula y cuotas. 1040 ez 2011 tax form Tabla 19-2. 1040 ez 2011 tax form Resumen de las Características de la Deducción por Matrícula y Cuotas Escolares No se base únicamente en lo que aparece en esta tabla. 1040 ez 2011 tax form Consulte el texto de este capítulo para más detalles. 1040 ez 2011 tax form Pregunta Respuesta ¿Cuál es la cantidad máxima del beneficio? Usted puede reducir la cantidad de sus ingresos sujetos a impuestos por hasta $4,000. 1040 ez 2011 tax form ¿Dónde se toma la deducción? Se toma como ajuste a los ingresos en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A. 1040 ez 2011 tax form ¿Para quién tienen que ser pagados los gastos? Un estudiante que está matriculado en una institución de enseñanza superior que reúne los requisitos quien es: usted, su cónyuge o su dependiente por el cual reclama una exención. 1040 ez 2011 tax form ¿Qué matrícula y cuotas escolares son deducibles? La matrícula y cuotas escolares requeridas para matricularse o para asistir a una institución de enseñanza superior que reúne los requisitos, pero que no incluyen gastos personales, de manutención ni gastos de familia, tales como alojamiento y comida. 1040 ez 2011 tax form Gastos que Califican La deducción por matrícula y cuotas escolares se basa en los gastos de estudios calificados que paga por usted mismo, su cónyuge o por un dependiente por el cual usted reclama una exención en su declaración de impuestos. 1040 ez 2011 tax form La deducción normalmente se permite por gastos de estudios calificados que fueron pagados en el año 2013 relacionados con la matriculación en una institución de educación superior durante el año 2013 o por un período académico (que se definió anteriormente bajo Deducción por Intereses sobre Préstamos de Estudios ) comenzando en 2013 o en los primeros 3 meses de 2014. 1040 ez 2011 tax form Pagos hechos con fondos de un préstamo. 1040 ez 2011 tax form   Puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que pagó con los fondos de un préstamo. 1040 ez 2011 tax form Utilice los gastos para calcular la deducción para el año en que se pagaron los gastos, no para el año en que se liquidó el préstamo. 1040 ez 2011 tax form Trate los pagos del préstamo que fueron enviados directamente a la institución de educación como si hubieran sido pagados en la fecha en que dicha institución abona la cuenta del estudiante. 1040 ez 2011 tax form Estudiante que se da de baja de su(s) clase(s). 1040 ez 2011 tax form   Usted puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que no se reembolsan cuando un estudiante se da de baja (retira) de su(s) clase(s). 1040 ez 2011 tax form Gastos de Estudios Calificados Para propósitos de la deducción por matrícula y cuotas escolares, los gastos de estudios calificados son la matrícula y ciertos gastos relacionados que son requisitos para la matriculación o asistencia en una institución de educación superior que reúne los requisitos. 1040 ez 2011 tax form Institución de educación que reúne los requisitos. 1040 ez 2011 tax form   Una “institución de educación superior que reúne los requisitos” es cualquier colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. 1040 ez 2011 tax form Incluye prácticamente a casi todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. 1040 ez 2011 tax form La institución de educación superior deberá poder indicarle si la misma reúne los requisitos. 1040 ez 2011 tax form   Ciertas instituciones de educación ubicadas fuera de los Estados Unidos participan también en los programas de FSA del Departamento de Educación de los Estados Unidos. 1040 ez 2011 tax form Período académico. 1040 ez 2011 tax form   Un período académico abarca un semestre, trimestre, un cuatrimestre o cualquier otro período de estudios según lo determine de manera razonable una institución de educación que reúne los requisitos. 1040 ez 2011 tax form Si una institución de educación que reúne los requisitos no tiene períodos académicos sino horas de crédito, cada período de pago se puede considerar como un período académico. 1040 ez 2011 tax form Gastos relacionados. 1040 ez 2011 tax form   Las cuotas correspondientes a las actividades escolares y los gastos incurridos por los textos, útiles y equipo escolares se incluyen en los gastos de estudios calificados únicamente si las cuotas y gastos tienen que ser pagados a la institución como requisito de la matriculación o asistencia en dicha institución. 1040 ez 2011 tax form Gastos pagados por adelantado. 1040 ez 2011 tax form   Gastos de estudios calificados pagados en el año 2013 para un período académico que comienza en los primeros tres meses de 2014, sólo se pueden utilizar para calcular la deducción por matrícula y cuotas escolares de 2013. 1040 ez 2011 tax form Vea Período académico, anteriormente. 1040 ez 2011 tax form Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo de la deducción por matrícula y cuotas escolares sólo para 2013, únicamente si reúne todos los otros requisitos. 1040 ez 2011 tax form No puede utilizar cantidad alguna que pagó en 2012 ó 2014 para calcular los gastos de estudios calificados que utiliza para el cálculo de su deducción por matrícula y cuotas escolares de 2013. 1040 ez 2011 tax form No Se Permite Beneficio Doble No se le permite deducir lo siguiente: Los gastos de estudios calificados que usted deduce conforme a cualquier otra disposición de la ley, como, por ejemplo, un gasto de negocios. 1040 ez 2011 tax form Los gastos de estudios calificados de un estudiante en su declaración de impuestos si usted o cualquier otra persona reclama un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje por el mismo estudiante en el mismo año. 1040 ez 2011 tax form Los gastos de estudios calificados que se utilizaron para calcular la parte libre de impuestos de una distribución proveniente de una cuenta Coverdell de ahorros para la educación (ESA, por sus siglas en inglés) o de un programa de matrículas calificado (QTP, por sus siglas en inglés). 1040 ez 2011 tax form En el caso de un QTP, esto corresponde sólo a la cantidad de ganancias exentas de impuesto que fueron distribuidas, no a la recuperación de las contribuciones hechas al programa. 1040 ez 2011 tax form Vea los temas titulados Figuring the Taxable Portion of a Distribution (Cálculo de la parte sujeta a impuesto de una distribución) del capítulo 7 (Coverdell Education Savings Account (ESA) (Cuenta Coverdell de ahorros para la educación (ESA)) y del capítulo 8 (Qualified Tuition Progam (QTP)) (Programa de matrícula calificado (QTP)), de la Publicación 970, en inglés. 1040 ez 2011 tax form Los gastos de estudios calificados que han sido pagados con intereses exentos de impuestos provenientes de un bono de ahorros de los Estados Unidos (Formulario 8815, en inglés). 1040 ez 2011 tax form Vea Figuring the Tax-Free Amount (Cálculo de la cantidad libre de impuestos), en el capítulo 10 de la Publicación 970, en inglés. 1040 ez 2011 tax form Los gastos de estudios calificados que han sido pagados con ayuda económica para los estudios que estén exentos de impuestos, tales como becas de estudios, subvenciones o ayuda económica para los estudios provista por el empleador. 1040 ez 2011 tax form Vea a continuación el tema titulado Ajustes a los gastos de estudios calificados. 1040 ez 2011 tax form Ajustes a los gastos de estudios calificados. 1040 ez 2011 tax form   Para cada estudiante, se tienen que reducir los gastos de estudios calificados pagados por o en nombre de dicho estudiante bajo las siguientes reglas. 1040 ez 2011 tax form El resultado es el ajuste a los gastos de estudios calificados por cada estudiante. 1040 ez 2011 tax form Ayuda económica para los estudios exenta de impuestos. 1040 ez 2011 tax form   Por la ayuda económica para los estudios exenta de impuestos que recibió en 2013, tiene que reducir los gastos de estudios calificados para cada período académico por la cantidad de la ayuda económica para los estudios exenta de impuestos de dicho período. 1040 ez 2011 tax form Vea Período académico, anteriormente. 1040 ez 2011 tax form   Dicha asistencia incluye: La parte libre de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional), incluidas las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970); La parte libre de impuestos de toda ayuda económica para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970); Ayuda económica para estudios ofrecida a veteranos (vea el capítulo 1 de la Publicación 970) y Todo otro pago exento de impuestos (que no sean regalos o herencias) que se recibe en concepto de ayuda para estudios. 1040 ez 2011 tax form   Por lo general, todas las becas de estudios o becas de investigación (becas de desarrollo profesional) son tratadas como una ayuda económica para los estudios exenta de impuestos. 1040 ez 2011 tax form Sin embargo, una beca de estudios o beca de investigación (becas de desarrollo profesional) no será tratada como asistencia exenta de impuestos al punto de que es incluida como ingreso bruto (si tiene que presentar una declaración de impuestos) para el año que reciba la beca de estudios o para investigación (becas de desarrollo profesional) si uno de estos dos puntos aplica: La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de educación calificados), de la Publicación 970, en inglés. 1040 ez 2011 tax form La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. 1040 ez 2011 tax form    Podría aumentar el valor combinado de la deducción por matrícula y cuotas escolares y cierta ayuda económica para los estudios si incluye alguna parte o toda la ayuda económica para los estudios en sus ingresos en el año en que recibió dicha ayuda. 1040 ez 2011 tax form Para detalles, vea Adjustments to Qualified Education Expenses (Ajustes a los gastos de estudios calificados), en el capítulo 6 de la Publicación 970, en inglés. 1040 ez 2011 tax form   Cierta ayuda económica para los estudios exenta de impuestos recibida después de 2013 podría ser considerada como un reembolso de gastos de estudios calificados que se pagó en 2013. 1040 ez 2011 tax form La ayuda económica para los estudios exenta de impuestos incluye toda ayuda económica para los estudios exenta de impuestos que usted o cualquier otra persona ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matriculación en una institución educativa calificada durante 2013). 1040 ez 2011 tax form   Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. 1040 ez 2011 tax form Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 y después de que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos, más adelante. 1040 ez 2011 tax form Reembolsos. 1040 ez 2011 tax form   Un reembolso de gastos de estudios calificados puede reducir los ajustes a los gastos de estudios calificados por el año tributable o puede requerir que reintegre parte o el total del reembolso en su ingreso bruto para el año en que recibe el reembolso. 1040 ez 2011 tax form Vea el capítulo 6 de la Publicación 970 para obtener más información. 1040 ez 2011 tax form Alguna ayuda económica para los estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. 1040 ez 2011 tax form Vea Ayuda económica para los estudios exenta de impuestos, anteriormente. 1040 ez 2011 tax form Reembolsos recibidos en 2013. 1040 ez 2011 tax form   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y restando todos los reembolsos de esos gastos recibidos de la institución educativa que reúne los requisitos durante 2013. 1040 ez 2011 tax form Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. 1040 ez 2011 tax form   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido antes de presentar su declaración de impuestos sobre los ingresos de 2013, reduzca la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. 1040 ez 2011 tax form Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. 1040 ez 2011 tax form   Si recibe un reembolso después de 2013 por gastos de estudios calificados pagados en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, puede ser que tenga que incluir parte o todo el reembolso en su ingreso bruto del año en que recibió el reembolso. 1040 ez 2011 tax form Vea el capítulo 6 de la Publicación 970, en inglés, para más información. 1040 ez 2011 tax form Coordinación con cuentas Coverdell de ahorros para la educación y programas calificados de matrícula. 1040 ez 2011 tax form   Debe reducir sus gastos de estudios calificados por los gastos de estudios calificados utilizados para calcular la exclusión del ingreso bruto de (a) los intereses recibidos bajo un programa de bonos de ahorro educativos o (b) cualquier distribución desde una cuenta Coverdell de ahorros para la educación o programa calificado de matrícula (QTP, por sus siglas en inglés). 1040 ez 2011 tax form Para un programa QTP, esto se aplica solamente a la cantidad exenta de impuestos que fueron distribuidos, no a la recuperación de contribuciones al programa. 1040 ez 2011 tax form Cantidades que no reducen los gastos de estudios calificados. 1040 ez 2011 tax form   No reduzca los gastos de estudios calificados por las cantidades pagadas con fondos que el estudiante ha recibido por concepto de: Pagos por prestar servicios, como salarios, Un préstamo, Un regalo, Una herencia o Un retiro de fondos de una cuenta de ahorros personal del estudiante. 1040 ez 2011 tax form   No reduzca los gastos de estudios calificados por cantidades de becas de estudios o becas de investigación (becas de desarrollo profesional) que se declaran como ingresos en la declaración de impuestos del estudiante en las siguientes circunstancias: El uso de dinero se restringe, por los términos de la beca de estudios o beca de investigación (becas de desarrollo profesional), a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados. 1040 ez 2011 tax form El uso de dinero no se restringe. 1040 ez 2011 tax form Gastos que no Califican Los gastos de estudios calificados no incluyen cantidades pagadas en concepto de: Seguros; Gastos médicos (incluidas las cuotas del seguro médico escolar ofrecido por la institución); Alojamiento y comida; Transporte o Gastos personales, de manutención o relacionados a la familia que sean semejantes. 1040 ez 2011 tax form Esto corresponde aun si se tienen que pagar dichas cantidades a la institución como requisito de matriculación o asistencia. 1040 ez 2011 tax form Deportes, juegos, pasatiempos y cursos que no ofrecen créditos académicos. 1040 ez 2011 tax form   Normalmente, los gastos de estudios calificados no incluyen gastos que corresponden a un curso de enseñanza u otro curso educativo en que se desempeñen deportes, juegos, pasatiempos o un curso que no ofrece créditos académicos. 1040 ez 2011 tax form No obstante, si el curso de enseñanza u otro curso educativo es parte del programa de estudios del estudiante para obtener una licenciatura u otro título educativo reconocido, los gastos entonces sí pueden calificar. 1040 ez 2011 tax form Cuotas íntegras o en conjunto. 1040 ez 2011 tax form   Algunas instituciones de educación superior que reúnen los requisitos combinan o consolidan todas sus cuotas para un período académico en una sola cantidad. 1040 ez 2011 tax form Si no recibe, o no tiene acceso a un estado de cuentas o asignación que muestra cuánto pagó usted en concepto de gastos de estudios calificados y cuánto pagó en concepto de gastos personales, como los que se mencionaron anteriormente, comuníquese con la institución. 1040 ez 2011 tax form La institución tiene la obligación de redactar ese estado de cuentas o asignación y de proveerle a usted información sobre la cantidad que usted pagó (o que se le facturó) por los gastos de estudios calificados en el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. 1040 ez 2011 tax form Vea el tema Cómo se Calcula la Deducción , más adelante, para mayor información sobre el Formulario 1098-T. 1040 ez 2011 tax form Estudiante que Reúne los Requisitos Para propósitos de la deducción por matrícula y cuotas escolares, un “estudiante que reúne los requisitos” es aquél que está matriculado en uno o más cursos en una institución de educación superior que reúne los requisitos (que se definió anteriormente). 1040 ez 2011 tax form Quién Puede Reclamar los Gastos de un Dependiente Para poder reclamar la deducción por matrícula y cuotas escolares de un dependiente, usted tiene, normalmente, que: Haber pagado los gastos y Reclamar una exención de dependiente por el estudiante. 1040 ez 2011 tax form La Tabla 19-3 resume quién puede reclamar la deducción. 1040 ez 2011 tax form Cuánto se Puede Deducir La cantidad máxima por concepto de matrícula y cuotas escolares para 2013 es $4,000, $2,000 o $0, dependiendo de la cantidad de su MAGI. 1040 ez 2011 tax form Para detalles sobre el cálculo de su MAGI, vea el capítulo 6 de la Publicación 970. 1040 ez 2011 tax form Cómo se Calcula la Deducción Calcule la deducción utilizando el Formulario 8917, Tuition and Fees Deduction (Deducción por matrícula y cuotas), en inglés. 1040 ez 2011 tax form Para ayudarle a calcular su deducción por matrícula y cuotas escolares, debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. 1040 ez 2011 tax form Por lo general, una institución de educación superior que reúne los requisitos (como un colegio universitario o universidad) tiene que enviarle el Formulario 1098-T (o una declaración sustitutiva similar y aceptable) a cada estudiante matriculado para el 31 de enero de 2014. 1040 ez 2011 tax form Para reclamar la deducción, anote la cantidad permitida en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A, y adjunte el Formulario 8917 que ha completado debidamente. 1040 ez 2011 tax form Tabla 19-3. 1040 ez 2011 tax form Quién Puede Reclamar los Gastos de un Dependiente No se base únicamente en lo que aparece en esta tabla. 1040 ez 2011 tax form Consulte Who can claim a Dependent's Expenses (Quién puede reclamar los gastos de un dependiente), en el capítulo 6 de la Publicación 970, en inglés. 1040 ez 2011 tax form SI su dependiente es un estudiante que reúne los requisitos y usted . 1040 ez 2011 tax form . 1040 ez 2011 tax form . 1040 ez 2011 tax form Y. 1040 ez 2011 tax form . 1040 ez 2011 tax form . 1040 ez 2011 tax form ENTONCES. 1040 ez 2011 tax form . 1040 ez 2011 tax form . 1040 ez 2011 tax form reclama una exención por su dependiente usted paga todos los gastos de estudios calificados de su dependiente sólo usted puede deducir los gastos de estudios calificados que usted pagó. 1040 ez 2011 tax form Su dependiente no puede tomar la deducción. 1040 ez 2011 tax form reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. 1040 ez 2011 tax form no reclama una exención por su dependiente usted pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. 1040 ez 2011 tax form no reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. 1040 ez 2011 tax form Gastos del Educador Si usted fue un educador que reúne los requisitos en el año 2013, puede deducir en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A, hasta $250 por concepto de gastos calificados que usted pagó en 2013. 1040 ez 2011 tax form Si usted y su cónyuge están presentando una declaración de impuestos conjunta y si ambos de ustedes son educadores que reúnen los requisitos, la cantidad máxima que pueden deducir es $500. 1040 ez 2011 tax form No obstante eso, ningún cónyuge puede deducir más de $250 en gastos calificados que él o ella ha pagado en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A. 1040 ez 2011 tax form Usted quizás pueda deducir gastos que son mayores del límite de $250 (o $500) en la línea 21 del Anexo A (Formulario 1040). 1040 ez 2011 tax form Educador que reúne los requisitos. 1040 ez 2011 tax form   Un “educador que reúne los requisitos” es un maestro de primaria, instructor, consejero, director o ayudante, de kínder (jardín de infancia) hasta doceavo grado, que ha trabajado por lo menos 900 horas durante el año escolar. 1040 ez 2011 tax form Gastos calificados. 1040 ez 2011 tax form   En los gastos calificados se incluyen los gastos ordinarios (normales) y necesarios que se han pagado por libros, útiles, equipo (incluyendo equipo, programas y servicios para la computadora) y otros suministros y materiales que se utilizan en el aula. 1040 ez 2011 tax form Un “gasto ordinario” es aquél que es común y aceptado en el campo educativo. 1040 ez 2011 tax form Un “gasto necesario” es uno que es útil y apropiado en el desempeño de su profesión de educador. 1040 ez 2011 tax form Un gasto no tiene que ser obligatorio para considerarse necesario. 1040 ez 2011 tax form   Los gastos calificados no incluyen los gastos por enseñanza impartida en el hogar ni por artículos para cursos de salud o de educación física que no se usan en el desempeño del deporte. 1040 ez 2011 tax form   Usted tiene que restar de sus gastos calificados las siguientes cantidades: Intereses de bonos de ahorros de los Estados Unidos de la serie EE y de la serie I que pueden excluirse de los ingresos y que provienen del Formulario 8815, Exclusion of Interest From Series EE and I U. 1040 ez 2011 tax form S. 1040 ez 2011 tax form Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses de las series EE e I emitidos después de 1989), en inglés. 1040 ez 2011 tax form Vea el tema titulado Figuring the Tax-Free Amount (Cálculo de la cantidad exenta de impuestos), en el capítulo 10 de la Publicación 970, en inglés. 1040 ez 2011 tax form Distribuciones o ganancias provenientes de un programa de matrícula calificado que no están sujetas a impuestos. 1040 ez 2011 tax form Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 8 de la Publicación 970. 1040 ez 2011 tax form Una distribución de ganancias no sujeta a impuestos proveniente de una cuenta Coverdell de ahorros para la educación. 1040 ez 2011 tax form Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 7 de la Publicación 970. 1040 ez 2011 tax form Todo reembolso de dichos gastos que haya recibido y del cual no se le haya informado en el recuadro 1 del Formulario W-2. 1040 ez 2011 tax form Prev  Up  Next   Home   More Online Publications