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2011 Irs Forms Publications

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2011 Irs Forms Publications

2011 irs forms publications Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. 2011 irs forms publications Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. 2011 irs forms publications Form 1040A filers. 2011 irs forms publications Form 1040 filers. 2011 irs forms publications More information. 2011 irs forms publications Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 2011 irs forms publications Taxpayer identification numbers for aliens. 2011 irs forms publications Taxpayer identification numbers for adoptees. 2011 irs forms publications Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. 2011 irs forms publications S. 2011 irs forms publications citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. 2011 irs forms publications For details, see Table 1 and Table 2. 2011 irs forms publications You also must file if one of the situations described in Table 3 applies. 2011 irs forms publications The filing requirements apply even if you owe no tax. 2011 irs forms publications Table 1. 2011 irs forms publications 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications AND at the end of 2013 you were. 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications * THEN file a return if your gross income was at least. 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2011 irs forms publications ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2011 irs forms publications Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2011 irs forms publications If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. 2011 irs forms publications Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 2011 irs forms publications Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2011 irs forms publications But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2011 irs forms publications *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2011 irs forms publications You may have to pay a penalty if you are required to file a return but fail to do so. 2011 irs forms publications If you willfully fail to file a return, you may be subject to criminal prosecution. 2011 irs forms publications For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. 2011 irs forms publications Gross income. 2011 irs forms publications    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2011 irs forms publications If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2011 irs forms publications For a list of community property states, see Community property states under Married Filing Separately, later. 2011 irs forms publications Self-employed persons. 2011 irs forms publications    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. 2011 irs forms publications If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. 2011 irs forms publications In either case, you must add any income from investments and from incidental or outside operations or sources. 2011 irs forms publications    You must file Form 1040 if you owe any self-employment tax. 2011 irs forms publications Filing status. 2011 irs forms publications    Your filing status generally depends on whether you are single or married. 2011 irs forms publications Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. 2011 irs forms publications Filing status is discussed in detail later in this publication. 2011 irs forms publications Age. 2011 irs forms publications    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. 2011 irs forms publications For 2013, you are 65 or older if you were born before January 2, 1949. 2011 irs forms publications Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. 2011 irs forms publications Dependents should see Table 2 instead. 2011 irs forms publications Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. 2011 irs forms publications You are the surviving spouse, executor, administrator, or legal representative. 2011 irs forms publications The decedent met the filing requirements described in this publication at the time of his or her death. 2011 irs forms publications For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. 2011 irs forms publications Table 2. 2011 irs forms publications 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. 2011 irs forms publications If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2011 irs forms publications  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. 2011 irs forms publications It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 2011 irs forms publications Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. 2011 irs forms publications Gross income is the total of your unearned and earned income. 2011 irs forms publications If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. 2011 irs forms publications For details, see Exemptions for Dependents. 2011 irs forms publications Single dependents—Were you either age 65 or older or blind? □ No. 2011 irs forms publications You must file a return if any of the following apply. 2011 irs forms publications Your unearned income was more than $1,000. 2011 irs forms publications Your earned income was more than $6,100. 2011 irs forms publications Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. 2011 irs forms publications     □ Yes. 2011 irs forms publications You must file a return if any of the following apply. 2011 irs forms publications Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 2011 irs forms publications Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 2011 irs forms publications Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 2011 irs forms publications     Married dependents—Were you either age 65 or older or blind? □ No. 2011 irs forms publications You must file a return if any of the following apply. 2011 irs forms publications Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2011 irs forms publications Your unearned income was more than $1,000. 2011 irs forms publications Your earned income was more than $6,100. 2011 irs forms publications Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. 2011 irs forms publications     □ Yes. 2011 irs forms publications You must file a return if any of the following apply. 2011 irs forms publications Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2011 irs forms publications Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 2011 irs forms publications Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 2011 irs forms publications Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 2011 irs forms publications     U. 2011 irs forms publications S. 2011 irs forms publications Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. 2011 irs forms publications For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 2011 irs forms publications S. 2011 irs forms publications Citizens and Resident Aliens Abroad. 2011 irs forms publications Residents of Puerto Rico If you are a U. 2011 irs forms publications S. 2011 irs forms publications citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 2011 irs forms publications S. 2011 irs forms publications income tax return for any year in which you meet the income requirements. 2011 irs forms publications This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 2011 irs forms publications If you are a bona fide resident of Puerto Rico for the whole year, your U. 2011 irs forms publications S. 2011 irs forms publications gross income does not include income from sources within Puerto Rico. 2011 irs forms publications It does, however, include any income you received for your services as an employee of the United States or any U. 2011 irs forms publications S. 2011 irs forms publications agency. 2011 irs forms publications If you receive income from Puerto Rican sources that is not subject to U. 2011 irs forms publications S. 2011 irs forms publications tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. 2011 irs forms publications S. 2011 irs forms publications income tax return. 2011 irs forms publications For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2011 irs forms publications S. 2011 irs forms publications Possessions. 2011 irs forms publications Individuals With Income From U. 2011 irs forms publications S. 2011 irs forms publications Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands, special rules may apply when determining whether you must file a U. 2011 irs forms publications S. 2011 irs forms publications federal income tax return. 2011 irs forms publications In addition, you may have to file a return with the individual possession government. 2011 irs forms publications See Publication 570 for more information. 2011 irs forms publications Dependents A person who is a dependent may still have to file a return. 2011 irs forms publications It depends on his or her earned income, unearned income, and gross income. 2011 irs forms publications For details, see Table 2. 2011 irs forms publications A dependent must also file if one of the situations described in Table 3 applies. 2011 irs forms publications Responsibility of parent. 2011 irs forms publications    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. 2011 irs forms publications If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. 2011 irs forms publications ” Earned income. 2011 irs forms publications    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. 2011 irs forms publications Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. 2011 irs forms publications See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. 2011 irs forms publications Child's earnings. 2011 irs forms publications    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 2011 irs forms publications This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 2011 irs forms publications But if the child does not pay the tax due on this income, the parent is liable for the tax. 2011 irs forms publications Unearned income. 2011 irs forms publications    Unearned income includes income such as interest, dividends, and capital gains. 2011 irs forms publications Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. 2011 irs forms publications Election to report child's unearned income on parent's return. 2011 irs forms publications    You may be able to include your child's interest and dividend income on your tax return. 2011 irs forms publications If you do this, your child will not have to file a return. 2011 irs forms publications To make this election, all of the following conditions must be met. 2011 irs forms publications Your child was under age 19 (or under age 24 if a student) at the end of 2013. 2011 irs forms publications (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. 2011 irs forms publications Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. 2011 irs forms publications ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2011 irs forms publications The interest and dividend income was less than $10,000. 2011 irs forms publications Your child is required to file a return for 2013 unless you make this election. 2011 irs forms publications Your child does not file a joint return for 2013. 2011 irs forms publications No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. 2011 irs forms publications No federal income tax was withheld from your child's income under the backup withholding rules. 2011 irs forms publications You are the parent whose return must be used when making the election to report your child's unearned income. 2011 irs forms publications   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. 2011 irs forms publications Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. 2011 irs forms publications See Table 3 for those other situations when you must file. 2011 irs forms publications Table 3. 2011 irs forms publications Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. 2011 irs forms publications 1. 2011 irs forms publications You owe any special taxes, including any of the following. 2011 irs forms publications   a. 2011 irs forms publications Alternative minimum tax. 2011 irs forms publications (See Form 6251. 2011 irs forms publications )   b. 2011 irs forms publications Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2011 irs forms publications (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2011 irs forms publications ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 2011 irs forms publications   c. 2011 irs forms publications Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). 2011 irs forms publications   d. 2011 irs forms publications Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. 2011 irs forms publications (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. 2011 irs forms publications )   e. 2011 irs forms publications Household employment taxes. 2011 irs forms publications But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. 2011 irs forms publications   f. 2011 irs forms publications Recapture taxes. 2011 irs forms publications (See the Form 1040 instructions for lines 44, 59b, and 60. 2011 irs forms publications ) 2. 2011 irs forms publications You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 2011 irs forms publications 3. 2011 irs forms publications You had net earnings from self-employment of at least $400. 2011 irs forms publications (See Schedule SE (Form 1040) and its instructions. 2011 irs forms publications ) 4. 2011 irs forms publications You had wages of $108. 2011 irs forms publications 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2011 irs forms publications (See Schedule SE (Form 1040) and its instructions. 2011 irs forms publications ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. 2011 irs forms publications For example, you should file if one of the following applies. 2011 irs forms publications You had income tax withheld from your pay. 2011 irs forms publications You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 2011 irs forms publications You qualify for the earned income credit. 2011 irs forms publications See Publication 596, Earned Income Credit (EIC), for more information. 2011 irs forms publications You qualify for the additional child tax credit. 2011 irs forms publications See the instructions for the tax form you file (Form 1040 or 1040A) for more information. 2011 irs forms publications You qualify for the refundable American opportunity education credit. 2011 irs forms publications See Form 8863, Education Credits. 2011 irs forms publications You qualify for the health coverage tax credit. 2011 irs forms publications For information about this credit, see Form 8885, Health Coverage Tax Credit. 2011 irs forms publications You qualify for the credit for federal tax on fuels. 2011 irs forms publications See Form 4136, Credit for Federal Tax Paid on Fuels. 2011 irs forms publications Form 1099-B received. 2011 irs forms publications    Even if you are not required to file a return, you should consider filing if all of the following apply. 2011 irs forms publications You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). 2011 irs forms publications The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. 2011 irs forms publications Box 3 of Form 1099-B (or substitute statement) is blank. 2011 irs forms publications In this case, filing a return may keep you from getting a notice from the IRS. 2011 irs forms publications Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. 2011 irs forms publications You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. 2011 irs forms publications There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. 2011 irs forms publications If more than one filing status applies to you, choose the one that will give you the lowest tax. 2011 irs forms publications Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2011 irs forms publications Unmarried persons. 2011 irs forms publications    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. 2011 irs forms publications   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2011 irs forms publications Divorced persons. 2011 irs forms publications    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2011 irs forms publications Divorce and remarriage. 2011 irs forms publications    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. 2011 irs forms publications Annulled marriages. 2011 irs forms publications    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. 2011 irs forms publications You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. 2011 irs forms publications Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. 2011 irs forms publications If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2011 irs forms publications However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. 2011 irs forms publications Head of household or qualifying widow(er) with dependent child. 2011 irs forms publications    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. 2011 irs forms publications See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2011 irs forms publications Married persons. 2011 irs forms publications    If you are considered married, you and your spouse can file a joint return or separate returns. 2011 irs forms publications Considered married. 2011 irs forms publications    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 2011 irs forms publications You are married and living together. 2011 irs forms publications You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. 2011 irs forms publications You are married and living apart but not legally separated under a decree of divorce or separate maintenance. 2011 irs forms publications You are separated under an interlocutory (not final) decree of divorce. 2011 irs forms publications Same-sex marriage. 2011 irs forms publications    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2011 irs forms publications The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2011 irs forms publications However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 2011 irs forms publications   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 2011 irs forms publications S. 2011 irs forms publications territories and possessions. 2011 irs forms publications It means any domestic jurisdiction that has the legal authority to sanction marriages. 2011 irs forms publications The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 2011 irs forms publications   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 2011 irs forms publications However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. 2011 irs forms publications   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. 2011 irs forms publications gov. 2011 irs forms publications Spouse died during the year. 2011 irs forms publications    If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2011 irs forms publications   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2011 irs forms publications For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2011 irs forms publications   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2011 irs forms publications Your deceased spouse's filing status is married filing separately for that year. 2011 irs forms publications Married persons living apart. 2011 irs forms publications    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. 2011 irs forms publications If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. 2011 irs forms publications Also, your tax may be lower, and you may be able to claim the earned income credit. 2011 irs forms publications See Head of Household , later. 2011 irs forms publications Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2011 irs forms publications To determine your marital status, see Marital Status , earlier. 2011 irs forms publications Widow(er). 2011 irs forms publications    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2011 irs forms publications You may, however, be able to use another filing status that will give you a lower tax. 2011 irs forms publications See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2011 irs forms publications How to file. 2011 irs forms publications    You can file Form 1040. 2011 irs forms publications If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2011 irs forms publications If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2011 irs forms publications If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2011 irs forms publications Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. 2011 irs forms publications Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. 2011 irs forms publications On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2011 irs forms publications You can file a joint return even if one of you had no income or deductions. 2011 irs forms publications If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. 2011 irs forms publications Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. 2011 irs forms publications If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). 2011 irs forms publications You can choose the method that gives the two of you the lower combined tax. 2011 irs forms publications How to file. 2011 irs forms publications    If you file as married filing jointly, you can use Form 1040. 2011 irs forms publications If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2011 irs forms publications If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2011 irs forms publications If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2011 irs forms publications Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. 2011 irs forms publications Spouse died. 2011 irs forms publications    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. 2011 irs forms publications See Spouse died during the year , under Married persons, earlier. 2011 irs forms publications   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. 2011 irs forms publications Divorced persons. 2011 irs forms publications    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. 2011 irs forms publications Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2011 irs forms publications Accounting period. 2011 irs forms publications    Both of you must use the same accounting period, but you can use different accounting methods. 2011 irs forms publications Joint responsibility. 2011 irs forms publications    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2011 irs forms publications This means that if one spouse does not pay the tax due, the other may have to. 2011 irs forms publications Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2011 irs forms publications One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2011 irs forms publications   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. 2011 irs forms publications Divorced taxpayer. 2011 irs forms publications    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2011 irs forms publications This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2011 irs forms publications Relief from joint responsibility. 2011 irs forms publications    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. 2011 irs forms publications You can ask for relief no matter how small the liability. 2011 irs forms publications   There are three types of relief available. 2011 irs forms publications Innocent spouse relief. 2011 irs forms publications Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). 2011 irs forms publications Equitable relief. 2011 irs forms publications    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2011 irs forms publications Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. 2011 irs forms publications Signing a joint return. 2011 irs forms publications    For a return to be considered a joint return, both spouses generally must sign the return. 2011 irs forms publications Spouse died before signing. 2011 irs forms publications    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2011 irs forms publications If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 2011 irs forms publications Spouse away from home. 2011 irs forms publications    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. 2011 irs forms publications Injury or disease prevents signing. 2011 irs forms publications    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 2011 irs forms publications ” Be sure to also sign in the space provided for your signature. 2011 irs forms publications Attach a dated statement, signed by you, to the return. 2011 irs forms publications The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. 2011 irs forms publications Signing as guardian of spouse. 2011 irs forms publications    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2011 irs forms publications Spouse in combat zone. 2011 irs forms publications    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. 2011 irs forms publications Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2011 irs forms publications For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 2011 irs forms publications Other reasons spouse cannot sign. 2011 irs forms publications    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). 2011 irs forms publications Attach the power of attorney (or a copy of it) to your tax return. 2011 irs forms publications You can use Form 2848. 2011 irs forms publications Nonresident alien or dual-status alien. 2011 irs forms publications    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2011 irs forms publications However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2011 irs forms publications S. 2011 irs forms publications citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2011 irs forms publications If you do file a joint return, you and your spouse are both treated as U. 2011 irs forms publications S. 2011 irs forms publications residents for the entire tax year. 2011 irs forms publications See chapter 1 of Publication 519. 2011 irs forms publications Married Filing Separately You can choose married filing separately as your filing status if you are married. 2011 irs forms publications This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. 2011 irs forms publications If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. 2011 irs forms publications You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). 2011 irs forms publications This can apply to you even if you are not divorced or legally separated. 2011 irs forms publications If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. 2011 irs forms publications The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2011 irs forms publications See Head of Household , later, for more information. 2011 irs forms publications You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. 2011 irs forms publications However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2011 irs forms publications This way you can make sure you are using the filing status that results in the lowest combined tax. 2011 irs forms publications When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2011 irs forms publications How to file. 2011 irs forms publications    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2011 irs forms publications You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. 2011 irs forms publications   You can file Form 1040. 2011 irs forms publications If your taxable income is less than $100,000, you may be able to file Form 1040A. 2011 irs forms publications Select this filing status by checking the box on line 3 of either form. 2011 irs forms publications Enter your spouse's full name and SSN or ITIN in the spaces provided. 2011 irs forms publications If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. 2011 irs forms publications Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2011 irs forms publications Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2011 irs forms publications Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2011 irs forms publications Your tax rate generally is higher than on a joint return. 2011 irs forms publications Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2011 irs forms publications You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). 2011 irs forms publications If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 2011 irs forms publications See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 2011 irs forms publications You cannot take the earned income credit. 2011 irs forms publications You cannot take the exclusion or credit for adoption expenses in most cases. 2011 irs forms publications You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. 2011 irs forms publications You cannot exclude any interest income from qualified U. 2011 irs forms publications S. 2011 irs forms publications savings bonds you used for higher education expenses. 2011 irs forms publications If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2011 irs forms publications The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. 2011 irs forms publications Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2011 irs forms publications If your spouse itemizes deductions, you cannot claim the standard deduction. 2011 irs forms publications If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2011 irs forms publications Adjusted gross income (AGI) limits. 2011 irs forms publications    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. 2011 irs forms publications Individual retirement arrangements (IRAs). 2011 irs forms publications    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. 2011 irs forms publications Your deduction is reduced or eliminated if your income is more than a certain amount. 2011 irs forms publications This amount is much lower for married individuals who file separately and lived together at any time during the year. 2011 irs forms publications For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. 2011 irs forms publications Rental activity losses. 2011 irs forms publications    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. 2011 irs forms publications This is called a special allowance. 2011 irs forms publications However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2011 irs forms publications Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. 2011 irs forms publications See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. 2011 irs forms publications Community property states. 2011 irs forms publications    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. 2011 irs forms publications See Publication 555, Community Property. 2011 irs forms publications Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. 2011 irs forms publications You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2011 irs forms publications This does not include any extensions. 2011 irs forms publications A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2011 irs forms publications Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. 2011 irs forms publications Exception. 2011 irs forms publications    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2011 irs forms publications The personal representative has 1 year from the due date (including extensions) of the return to make the change. 2011 irs forms publications See Publication 559 for more information on filing income tax returns for a decedent. 2011 irs forms publications Head of Household You may be able to file as head of household if you meet all the following requirements. 2011 irs forms publications You are unmarried or considered unmarried on the last day of the year. 2011 irs forms publications See Marital Status , earlier, and Considered Unmarried , later. 2011 irs forms publications You paid more than half the cost of keeping up a home for the year. 2011 irs forms publications A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2011 irs forms publications However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2011 irs forms publications See Special rule for parent , later, under Qualifying Person. 2011 irs forms publications If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. 2011 irs forms publications You will also receive a higher standard deduction than if you file as single or married filing separately. 2011 irs forms publications How to file. 2011 irs forms publications    If you file as head of household, you can use Form 1040. 2011 irs forms publications If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2011 irs forms publications Indicate your choice of this filing status by checking the box on line 4 of either form. 2011 irs forms publications Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2011 irs forms publications Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2011 irs forms publications You are considered unmarried on the last day of the tax year if you meet all the following tests. 2011 irs forms publications You file a separate return (defined earlier under Joint Return After Separate Returns ). 2011 irs forms publications You paid more than half the cost of keeping up your home for the tax year. 2011 irs forms publications Your spouse did not live in your home during the last 6 months of the tax year. 2011 irs forms publications Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2011 irs forms publications See Temporary absences , later. 2011 irs forms publications Your home was the main home of your child, stepchild, or foster child for more than half the year. 2011 irs forms publications (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2011 irs forms publications ) You must be able to claim an exemption for the child. 2011 irs forms publications However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. 2011 irs forms publications The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . 2011 irs forms publications If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. 2011 irs forms publications See Publication 555 for more information. 2011 irs forms publications Nonresident alien spouse. 2011 irs forms publications    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. 2011 irs forms publications However, your spouse is not a qualifying person for head of household purposes. 2011 irs forms publications You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2011 irs forms publications Choice to treat spouse as resident. 2011 irs forms publications    You are considered married if you choose to treat your spouse as a resident alien. 2011 irs forms publications See chapter 1 of Publication 519. 2011 irs forms publications Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. 2011 irs forms publications You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. 2011 irs forms publications Worksheet 1. 2011 irs forms publications Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. 2011 irs forms publications Costs you include. 2011 irs forms publications    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2011 irs forms publications   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. 2011 irs forms publications However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2011 irs forms publications Costs you do not include. 2011 irs forms publications    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. 2011 irs forms publications Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. 2011 irs forms publications Qualifying Person See Table 4 to see who is a qualifying person. 2011 irs forms publications Any person not described in Table 4 is not a qualifying person. 2011 irs forms publications Example 1—child. 2011 irs forms publications Your unmarried son lived with you all year and was 18 years old at the end of the year. 2011 irs forms publications He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. 2011 irs forms publications As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. 2011 irs forms publications Example 2—child who is not qualifying person. 2011 irs forms publications The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. 2011 irs forms publications Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. 2011 irs forms publications Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. 2011 irs forms publications As a result, he is not your qualifying person for head of household purposes. 2011 irs forms publications Example 3—girlfriend. 2011 irs forms publications Your girlfriend lived with you all year. 2011 irs forms publications Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . 2011 irs forms publications See Table 4. 2011 irs forms publications Example 4—girlfriend's child. 2011 irs forms publications The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2011 irs forms publications He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). 2011 irs forms publications As a result, he is not your qualifying person for head of household purposes. 2011 irs forms publications Home of qualifying person. 2011 irs forms publications    Generally, the qualifying person must live with you for more than half of the year. 2011 irs forms publications Special rule for parent. 2011 irs forms publications    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. 2011 irs forms publications However, you must be able to claim an exemption for your father or mother. 2011 irs forms publications Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. 2011 irs forms publications   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 2011 irs forms publications Death or birth. 2011 irs forms publications    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. 2011 irs forms publications To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. 2011 irs forms publications Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. 2011 irs forms publications Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. 2011 irs forms publications Example. 2011 irs forms publications You are unmarried. 2011 irs forms publications Your mother, for whom you can claim an exemption, lived in an apartment by herself. 2011 irs forms publications She died on September 2. 2011 irs forms publications The cost of the upkeep of her apartment for the year until her death was $6,000. 2011 irs forms publications You paid $4,000 and your brother paid $2,000. 2011 irs forms publications Your brother made no other payments towards your mother's support. 2011 irs forms publications Your mother had no income. 2011 irs forms publications Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. 2011 irs forms publications Temporary absences. 2011 irs forms publications    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. 2011 irs forms publications It must be reasonable to assume the absent person will return to the home after the temporary absence. 2011 irs forms publications You must continue to keep up the home during the absence. 2011 irs forms publications Kidnapped child. 2011 irs forms publications    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2011 irs forms publications You can claim head of household filing status if all the following statements are true. 2011 irs forms publications The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2011 irs forms publications In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2011 irs forms publications You would have qualified for head of household filing status if the child had not been kidnapped. 2011 irs forms publications   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 2011 irs forms publications Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. 2011 irs forms publications The year of death is the last year for which you can file jointly with your deceased spouse. 2011 irs forms publications See Married Filing Jointly , earlier. 2011 irs forms publications You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. 2011 irs forms publications For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. 2011 irs forms publications The rules for using this filing status are explained in detail here. 2011 irs forms publications This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2011 irs forms publications It does not entitle you to file a joint return. 2011 irs forms publications How to file. 2011 irs forms publications    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. 2011 irs forms publications If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2011 irs forms publications Check the box on line 5 of either form. 2011 irs forms publications Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2011 irs forms publications Table 4. 2011 irs forms publications Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. 2011 irs forms publications IF the person is your . 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications   AND . 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications   THEN that person is . 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. 2011 irs forms publications   he or she is married and you can claim an exemption for him or her   a qualifying person. 2011 irs forms publications   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2011 irs forms publications 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2011 irs forms publications 6   you cannot claim an exemption for him or her   not a qualifying person. 2011 irs forms publications qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). 2011 irs forms publications   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. 2011 irs forms publications   he or she did not live with you more than half the year   not a qualifying person. 2011 irs forms publications   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 2011 irs forms publications   you cannot claim an exemption for him or her   not a qualifying person. 2011 irs forms publications 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2011 irs forms publications 2 The term “qualifying child” is defined under Exemptions for Dependents, later. 2011 irs forms publications Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. 2011 irs forms publications If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2011 irs forms publications 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2011 irs forms publications 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 2011 irs forms publications 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2011 irs forms publications See Multiple Support Agreement . 2011 irs forms publications 6 See Special rule for parent . 2011 irs forms publications Eligibility rules. 2011 irs forms publications    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. 2011 irs forms publications You were entitled to file a joint return with your spouse for the year your spouse died. 2011 irs forms publications It does not matter whether you actually filed a joint return. 2011 irs forms publications Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2011 irs forms publications You have a child or stepchild for whom you can claim an exemption. 2011 irs forms publications This does not include a foster child. 2011 irs forms publications This child lived in your home all year, except for temporary absences. 2011 irs forms publications See Temporary absences , earlier, under Head of Household. 2011 irs forms publications There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2011 irs forms publications You paid more than half the cost of keeping up a home for the year. 2011 irs forms publications See Keeping Up a Home , earlier, under Head of Household. 2011 irs forms publications Example. 2011 irs forms publications John's wife died in 2011. 2011 irs forms publications John has not remarried. 2011 irs forms publications He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2011 irs forms publications For 2011 he was entitled to file a joint return for himself and his deceased wife. 2011 irs forms publications For 2012 and 2013, he can file as a qualifying widower with a dependent child. 2011 irs forms publications After 2013, he can file as head of household if he qualifies. 2011 irs forms publications Death or birth. 2011 irs forms publications    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. 2011 irs forms publications You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. 2011 irs forms publications Kidnapped child. 2011 irs forms publications    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. 2011 irs forms publications You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 2011 irs forms publications The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2011 irs forms publications In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2011 irs forms publications You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. 2011 irs forms publications As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2011 irs forms publications Exemptions Exemptions reduce your taxable income. 2011 irs forms publications You can deduct $3,900 for each exemption you claim in 2013. 2011 irs forms publications If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). 2011 irs forms publications But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. 2011 irs forms publications See Phaseout of Exemptions , later. 2011 irs forms publications Types of exemptions. 2011 irs forms publications    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 2011 irs forms publications While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. 2011 irs forms publications Dependent cannot claim a personal exemption. 2011 irs forms publications    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. 2011 irs forms publications How to claim exemptions. 2011 irs forms publications    How you claim an exemption on your tax return depends on which form you file. 2011 irs forms publications Form 1040EZ filers. 2011 irs forms publications    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. 2011 irs forms publications Form 1040A filers. 2011 irs forms publications    If you file Form 1040A, complete lines 6a through 6d. 2011 irs forms publications The total number of exemptions you can claim is the total in the box on line 6d. 2011 irs forms publications Also complete line 26. 2011 irs forms publications Form 1040 filers. 2011 irs forms publications    If you file Form 1040, complete lines 6a through 6d. 2011 irs forms publications The total number of exemptions you can claim is the total in the box on line 6d. 2011 irs forms publications Also complete line 42. 2011 irs forms publications If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications citizen or resident alien. 2011 irs forms publications    If you are a U. 2011 irs forms publications S. 2011 irs forms publications citizen, U. 2011 irs forms publications S. 2011 irs forms publications resident alien, U. 2011 irs forms publications S. 2011 irs forms publications national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. 2011 irs forms publications Nonresident aliens. 2011 irs forms publications    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. 2011 irs forms publications You cannot claim exemptions for a spouse or dependents. 2011 irs forms publications   These restrictions do not apply if you are a nonresident alien married to a U. 2011 irs forms publications S. 2011 irs forms publications citizen or resident alien and have chosen to be treated as a resident of the United States. 2011 irs forms publications More information. 2011 irs forms publications    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. 2011 irs forms publications Dual-status taxpayers. 2011 irs forms publications    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. 2011 irs forms publications Personal Exemptions You are generally allowed one exemption for yourself. 2011 irs forms publications If you are married, you may be allowed one exemption for your spouse. 2011 irs forms publications These are called personal exemptions. 2011 irs forms publications Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2011 irs forms publications If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 2011 irs forms publications Your Spouse's Exemption Your spouse is never considered your dependent. 2011 irs forms publications Joint return. 2011 irs forms publications    On a joint return, you can claim one exemption for yourself and one for your spouse. 2011 irs forms publications Separate return. 2011 irs forms publications    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2011 irs forms publications This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2011 irs forms publications You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 2011 irs forms publications S. 2011 irs forms publications tax purposes and satisfy the other conditions listed above. 2011 irs forms publications Head of household. 2011 irs forms publications    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. 2011 irs forms publications   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. 2011 irs forms publications Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. 2011 irs forms publications Death of spouse. 2011 irs forms publications    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 2011 irs forms publications If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 2011 irs forms publications   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2011 irs forms publications   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 2011 irs forms publications If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2011 irs forms publications Divorced or separated spouse. 2011 irs forms publications    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2011 irs forms publications This rule applies even if you provided all of your former spouse's support. 2011 irs forms publications Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2011 irs forms publications You can claim an exemption for a dependent even if your dependent files a return. 2011 irs forms publications The term “dependent” means: A qualifying child, or A qualifying relative. 2011 irs forms publications The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2011 irs forms publications You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2011 irs forms publications Dependent taxpayer test. 2011 irs forms publications Joint return test. 2011 irs forms publications Citizen or resident test. 2011 irs forms publications These three tests are explained in detail later. 2011 irs forms publications All the requirements for claiming an exemption for a dependent are summarized in Table 5. 2011 irs forms publications Table 5. 2011 irs forms publications Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. 2011 irs forms publications For details, see the rest of this publication. 2011 irs forms publications You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2011 irs forms publications   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 2011 irs forms publications   You cannot claim a person as a dependent unless that person is a U. 2011 irs forms publications S. 2011 irs forms publications citizen, U. 2011 irs forms publications S. 2011 irs forms publications resident alien, U. 2011 irs forms publications S. 2011 irs forms publications national, or a resident of Canada or Mexico. 2011 irs forms publications 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2011 irs forms publications   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2011 irs forms publications   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 2011 irs forms publications   The child must have lived with you for more than half of the year. 2011 irs forms publications 2  The child must not have provided more than half of his or her own support for the year. 2011 irs forms publications   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). 2011 irs forms publications  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 2011 irs forms publications See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. 2011 irs forms publications The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2011 irs forms publications   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 2011 irs forms publications   The person's gross income for the year must be less than $3,900. 2011 irs forms publications 3  You must provide more than half of the person's total support for the year. 2011 irs forms publications 4  1 There is an exception for certain adopted children. 2011 irs forms publications 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2011 irs forms publications 3 There is an exception if the person is disabled and has income from a sheltered workshop. 2011 irs forms publications 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2011 irs forms publications Dependent not allowed a personal exemption. 2011 irs forms publications If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 2011 irs forms publications This is true even if you do not claim the dependent's exemption on your return. 2011 irs forms publications It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2011 irs forms publications Housekeepers, maids, or servants. 2011 irs forms publications    If these people work for you, you cannot claim exemptions for them. 2011 irs forms publications Child tax credit. 2011 irs forms publications    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 2011 irs forms publications For more information, see the instructions for the tax form you file (Form 1040 or 1040A). 2011 irs forms publications Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2011 irs forms publications Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2011 irs forms publications If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 2011 irs forms publications Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2011 irs forms publications Exception. 2011 irs forms publications    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 2011 irs forms publications Example 1—child files joint return. 2011 irs forms publications You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2011 irs forms publications He earned $25,000 for the year. 2011 irs forms publications The couple files a joint return. 2011 irs forms publications You cannot take an exemption for your daughter. 2011 irs forms publications Example 2—child files joint return only as claim for refund of withheld tax. 2011 irs forms publications Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2011 irs forms publications Neither is required to file a tax return. 2011 irs forms publications They do not have a child. 2011 irs forms publications Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. 2011 irs forms publications The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 2011 irs forms publications You can claim exemptions for each of them if all the other tests to do so are met. 2011 irs forms publications Example 3—child files joint return to claim American opportunity credit. 2011 irs forms publications The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2011 irs forms publications He and his wife are not required to file a tax return. 2011 irs forms publications However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2011 irs forms publications Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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The National Telecommunications and Information Administration manages federal spectrum use, makes grants to further develop and deploy broadband internet, conducts telecommunications research, and advises the president on telecommunications and information policy issues.

Contact the Agency or Department

Website: National Telecommunications and Information Administration

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The 2011 Irs Forms Publications

2011 irs forms publications 21. 2011 irs forms publications   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. 2011 irs forms publications ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. 2011 irs forms publications  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. 2011 irs forms publications 5% si usted o su cónyuge tiene 65 años de edad o más). 2011 irs forms publications Tarifa estándar por milla. 2011 irs forms publications  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. 2011 irs forms publications Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. 2011 irs forms publications Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. 2011 irs forms publications Qué gastos puede incluir este año. 2011 irs forms publications Qué cantidad de los gastos puede deducir. 2011 irs forms publications De qué personas puede incluir gastos médicos. 2011 irs forms publications Qué gastos médicos se pueden incluir. 2011 irs forms publications Cómo tratar los reembolsos. 2011 irs forms publications Cómo declarar la deducción en la declaración de impuestos. 2011 irs forms publications Cómo declarar gastos de trabajo relacionados con la incapacidad. 2011 irs forms publications Cómo declarar los costos del seguro médico si trabaja por cuenta propia. 2011 irs forms publications Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. 2011 irs forms publications Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. 2011 irs forms publications Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. 2011 irs forms publications Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. 2011 irs forms publications No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. 2011 irs forms publications Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. 2011 irs forms publications Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. 2011 irs forms publications ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. 2011 irs forms publications Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. 2011 irs forms publications Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. 2011 irs forms publications Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. 2011 irs forms publications Declaraciones por separado. 2011 irs forms publications   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. 2011 irs forms publications Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. 2011 irs forms publications Estados donde rige la ley de los bienes gananciales. 2011 irs forms publications   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. 2011 irs forms publications Cada uno de ustedes debería incluir la mitad de los gastos. 2011 irs forms publications Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. 2011 irs forms publications Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. 2011 irs forms publications ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. 2011 irs forms publications 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). 2011 irs forms publications Ejemplo. 2011 irs forms publications Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. 2011 irs forms publications El 10% de esa cantidad es $4,000. 2011 irs forms publications Usted pagó gastos médicos de $2,500. 2011 irs forms publications No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. 2011 irs forms publications ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. 2011 irs forms publications Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. 2011 irs forms publications Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. 2011 irs forms publications Usted Puede incluir los gastos médicos que pagó por usted mismo. 2011 irs forms publications Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. 2011 irs forms publications Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. 2011 irs forms publications Ejemplo 1. 2011 irs forms publications María recibió tratamiento médico antes de casarse con Guillermo. 2011 irs forms publications Guillermo pagó por el tratamiento después de casarse. 2011 irs forms publications Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. 2011 irs forms publications Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. 2011 irs forms publications María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. 2011 irs forms publications Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. 2011 irs forms publications Ejemplo 2. 2011 irs forms publications Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. 2011 irs forms publications Juan se casó con Beatriz este año y presentan una declaración conjunta. 2011 irs forms publications Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. 2011 irs forms publications Dependiente Puede incluir los gastos médicos que pagó por su dependiente. 2011 irs forms publications Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 2011 irs forms publications Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. 2011 irs forms publications Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . 2011 irs forms publications Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. 2011 irs forms publications Excepción por hijo adoptivo. 2011 irs forms publications   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. 2011 irs forms publications Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. 2011 irs forms publications Hijo adoptivo. 2011 irs forms publications   Un hijo legalmente adoptado se considera su propio hijo. 2011 irs forms publications Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. 2011 irs forms publications   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. 2011 irs forms publications   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. 2011 irs forms publications   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. 2011 irs forms publications    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. 2011 irs forms publications Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. 2011 irs forms publications Hijo de padres divorciados o separados. 2011 irs forms publications   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. 2011 irs forms publications Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. 2011 irs forms publications Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). 2011 irs forms publications Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. 2011 irs forms publications Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. 2011 irs forms publications Manutención reclamada conforme a un acuerdo de manutención múltiple. 2011 irs forms publications   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. 2011 irs forms publications El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. 2011 irs forms publications   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. 2011 irs forms publications Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. 2011 irs forms publications Ejemplo. 2011 irs forms publications Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. 2011 irs forms publications Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. 2011 irs forms publications Usted pagó todos sus gastos médicos. 2011 irs forms publications Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. 2011 irs forms publications Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. 2011 irs forms publications Sus hermanos no pueden incluir ninguna parte de los gastos. 2011 irs forms publications Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. 2011 irs forms publications Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. 2011 irs forms publications Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. 2011 irs forms publications El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. 2011 irs forms publications Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. 2011 irs forms publications Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. 2011 irs forms publications Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. 2011 irs forms publications Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . 2011 irs forms publications ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. 2011 irs forms publications Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 2011 irs forms publications ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). 2011 irs forms publications Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. 2011 irs forms publications Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. 2011 irs forms publications Tabla 21-1. 2011 irs forms publications Lista de Gastos Médicos y Dentales. 2011 irs forms publications Vea la Publicación 502 para más información sobre estos gastos, entre otros. 2011 irs forms publications Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. 2011 irs forms publications ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. 2011 irs forms publications ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. 2011 irs forms publications Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. 2011 irs forms publications , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. 2011 irs forms publications Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. 2011 irs forms publications Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). 2011 irs forms publications Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. 2011 irs forms publications Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. 2011 irs forms publications El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. 2011 irs forms publications Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 2011 irs forms publications Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. 2011 irs forms publications Plan de seguro médico provisto por el empleador. 2011 irs forms publications   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. 2011 irs forms publications Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. 2011 irs forms publications Ejemplo. 2011 irs forms publications Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). 2011 irs forms publications Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. 2011 irs forms publications Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. 2011 irs forms publications Servicios de cuidado a largo plazo. 2011 irs forms publications   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. 2011 irs forms publications Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. 2011 irs forms publications Plan de reembolso de gastos médicos. 2011 irs forms publications   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. 2011 irs forms publications Esto se debe a que un HRA es financiado únicamente por el empleador. 2011 irs forms publications Funcionarios jubilados del sector de seguridad pública. 2011 irs forms publications   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. 2011 irs forms publications Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. 2011 irs forms publications Medicare A. 2011 irs forms publications   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. 2011 irs forms publications El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. 2011 irs forms publications   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. 2011 irs forms publications En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. 2011 irs forms publications Medicare B. 2011 irs forms publications    Medicare B es un seguro médico suplementario. 2011 irs forms publications Las primas que paga por concepto del Medicare B son un gasto médico. 2011 irs forms publications Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. 2011 irs forms publications Medicare D. 2011 irs forms publications    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. 2011 irs forms publications Puede incluir las primas que pague por el Medicare D como un gasto médico. 2011 irs forms publications Primas de seguros pagadas por adelantado. 2011 irs forms publications   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). 2011 irs forms publications Licencia por enfermedad sin usar para pagar primas. 2011 irs forms publications   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. 2011 irs forms publications También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. 2011 irs forms publications Puede incluir este costo de participación continuada en el plan médico como gasto médico. 2011 irs forms publications   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. 2011 irs forms publications No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. 2011 irs forms publications Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. 2011 irs forms publications Vea Hogar de ancianos y de convalecencia , más adelante. 2011 irs forms publications Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. 2011 irs forms publications Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. 2011 irs forms publications El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. 2011 irs forms publications El alojamiento no es lujoso ni extravagante, dadas las circunstancias. 2011 irs forms publications El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. 2011 irs forms publications La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. 2011 irs forms publications Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. 2011 irs forms publications Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. 2011 irs forms publications No se incluyen comidas. 2011 irs forms publications Hogar de ancianos y de convalecencia. 2011 irs forms publications   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. 2011 irs forms publications Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. 2011 irs forms publications   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. 2011 irs forms publications Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. 2011 irs forms publications Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. 2011 irs forms publications Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. 2011 irs forms publications Gastos de automóvil. 2011 irs forms publications   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. 2011 irs forms publications No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. 2011 irs forms publications   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. 2011 irs forms publications    También, puede incluir cargos por estacionamiento y peaje. 2011 irs forms publications Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. 2011 irs forms publications Ejemplo. 2011 irs forms publications En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. 2011 irs forms publications Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. 2011 irs forms publications Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. 2011 irs forms publications Calcula primero los gastos reales. 2011 irs forms publications Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. 2011 irs forms publications Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. 2011 irs forms publications Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. 2011 irs forms publications Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. 2011 irs forms publications Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. 2011 irs forms publications Gastos de transporte que no puede incluir. 2011 irs forms publications   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. 2011 irs forms publications Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. 2011 irs forms publications Viajes que son únicamente para mejorar la salud en general. 2011 irs forms publications Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. 2011 irs forms publications Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. 2011 irs forms publications (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). 2011 irs forms publications Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. 2011 irs forms publications ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. 2011 irs forms publications Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. 2011 irs forms publications Esto incluye los pagos de Medicare. 2011 irs forms publications Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. 2011 irs forms publications Ejemplo. 2011 irs forms publications Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. 2011 irs forms publications El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. 2011 irs forms publications Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. 2011 irs forms publications Plan (arreglo) de reembolso de gastos médicos. 2011 irs forms publications   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. 2011 irs forms publications Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. 2011 irs forms publications Otros reembolsos. 2011 irs forms publications   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. 2011 irs forms publications ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. 2011 irs forms publications   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. 2011 irs forms publications Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. 2011 irs forms publications   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. 2011 irs forms publications No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. 2011 irs forms publications Reembolso en exceso. 2011 irs forms publications   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. 2011 irs forms publications Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. 2011 irs forms publications Primas pagadas por usted. 2011 irs forms publications   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. 2011 irs forms publications Generalmente no se incluye un reembolso en exceso en el ingreso bruto. 2011 irs forms publications Primas pagadas por usted y su empleador. 2011 irs forms publications   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. 2011 irs forms publications   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. 2011 irs forms publications Reembolso en un año posterior. 2011 irs forms publications   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. 2011 irs forms publications   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. 2011 irs forms publications Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. 2011 irs forms publications    Figura 21-A. 2011 irs forms publications ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. 2011 irs forms publications Figura 21−A. 2011 irs forms publications ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. 2011 irs forms publications   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. 2011 irs forms publications 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. 2011 irs forms publications No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. 2011 irs forms publications Ejemplo. 2011 irs forms publications En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. 2011 irs forms publications No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. 2011 irs forms publications Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. 2011 irs forms publications Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. 2011 irs forms publications De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. 2011 irs forms publications Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. 2011 irs forms publications   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. 2011 irs forms publications De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. 2011 irs forms publications Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. 2011 irs forms publications ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). 2011 irs forms publications No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. 2011 irs forms publications Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. 2011 irs forms publications Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). 2011 irs forms publications Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. 2011 irs forms publications Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. 2011 irs forms publications 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. 2011 irs forms publications Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. 2011 irs forms publications Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. 2011 irs forms publications Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. 2011 irs forms publications Definición de gastos de trabajo relacionados con un impedimento. 2011 irs forms publications   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. 2011 irs forms publications Dónde se anota la deducción. 2011 irs forms publications   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. 2011 irs forms publications   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. 2011 irs forms publications Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. 2011 irs forms publications Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). 2011 irs forms publications Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. 2011 irs forms publications Ejemplo. 2011 irs forms publications Usted es ciego. 2011 irs forms publications Necesita un lector para realizar su trabajo. 2011 irs forms publications Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. 2011 irs forms publications Los servicios del lector son únicamente para su trabajo. 2011 irs forms publications Puede deducir sus gastos por los servicios del lector como gastos de negocio. 2011 irs forms publications Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. 2011 irs forms publications Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. 2011 irs forms publications El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. 2011 irs forms publications No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. 2011 irs forms publications No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. 2011 irs forms publications Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. 2011 irs forms publications Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. 2011 irs forms publications Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. 2011 irs forms publications Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. 2011 irs forms publications Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. 2011 irs forms publications Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 2011 irs forms publications Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. 2011 irs forms publications No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. 2011 irs forms publications Dónde se anota la deducción. 2011 irs forms publications    Haga esta deducción en el Formulario 1040. 2011 irs forms publications Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. 2011 irs forms publications 5% si usted o su cónyuge tiene 65 años de edad o más). 2011 irs forms publications Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. 2011 irs forms publications Prev  Up  Next   Home   More Online Publications