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2011 Tax Return Forms

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2011 Tax Return Forms

2011 tax return forms 5. 2011 tax return forms   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 2011 tax return forms You may be able to reduce your federal income tax by claiming one or more of these credits. 2011 tax return forms Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 2011 tax return forms For more information, see Publication 524, Credit for the Elderly or the Disabled. 2011 tax return forms You can take the credit only if you file Form 1040 or Form 1040A. 2011 tax return forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2011 tax return forms Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 2011 tax return forms You are a qualified individual. 2011 tax return forms Your income is not more than certain limits. 2011 tax return forms  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 2011 tax return forms   Qualified Individual You are a qualified individual for this credit if you are a U. 2011 tax return forms S. 2011 tax return forms citizen or resident alien, and either of the following applies. 2011 tax return forms You were age 65 or older at the end of 2013. 2011 tax return forms You were under age 65 at the end of 2013 and all three of the following statements are true. 2011 tax return forms You retired on permanent and total disability (explained later). 2011 tax return forms You received taxable disability income for 2013. 2011 tax return forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2011 tax return forms Age 65. 2011 tax return forms You are considered to be age 65 on the day before your 65th birthday. 2011 tax return forms Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 2011 tax return forms Figure 5-A. 2011 tax return forms Are You a Qualified Individual? This image is too large to be displayed in the current screen. 2011 tax return forms Please click the link to view the image. 2011 tax return forms Figure 5-A, Are you a qualified individual? U. 2011 tax return forms S. 2011 tax return forms citizen or resident alien. 2011 tax return forms   You must be a U. 2011 tax return forms S. 2011 tax return forms citizen or resident alien (or be treated as a resident alien) to take the credit. 2011 tax return forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2011 tax return forms Exceptions. 2011 tax return forms   You may be able to take the credit if you are a nonresident alien who is married to a U. 2011 tax return forms S. 2011 tax return forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2011 tax return forms S. 2011 tax return forms resident alien. 2011 tax return forms If you make that choice, both you and your spouse are taxed on your worldwide income. 2011 tax return forms   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 2011 tax return forms S. 2011 tax return forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2011 tax return forms S. 2011 tax return forms resident alien for the entire year. 2011 tax return forms In that case, you may be allowed to take the credit. 2011 tax return forms   For information on these choices, see chapter 1 of Publication 519, U. 2011 tax return forms S. 2011 tax return forms Tax Guide for Aliens. 2011 tax return forms Married persons. 2011 tax return forms   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 2011 tax return forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 2011 tax return forms Head of household. 2011 tax return forms   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. 2011 tax return forms See Publication 524 and Publication 501. 2011 tax return forms Under age 65. 2011 tax return forms   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). 2011 tax return forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2011 tax return forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. 2011 tax return forms   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2011 tax return forms If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 2011 tax return forms Permanent and total disability. 2011 tax return forms   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2011 tax return forms A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 2011 tax return forms See Physician's statement , later. 2011 tax return forms Substantial gainful activity. 2011 tax return forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 2011 tax return forms   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 2011 tax return forms   Substantial gainful activity is not work you do to take care of yourself or your home. 2011 tax return forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2011 tax return forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2011 tax return forms    Figure 5-B. 2011 tax return forms Income Limits IF your filing status is. 2011 tax return forms . 2011 tax return forms . 2011 tax return forms THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 2011 tax return forms . 2011 tax return forms . 2011 tax return forms OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2011 tax return forms . 2011 tax return forms . 2011 tax return forms single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2011 tax return forms Physician's statement. 2011 tax return forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 2011 tax return forms   You do not have to file this statement with your tax return, but you must keep it for your records. 2011 tax return forms The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 2011 tax return forms Veterans. 2011 tax return forms   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 2011 tax return forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2011 tax return forms You can get this form from your local VA regional office. 2011 tax return forms Physician's statement obtained in earlier year. 2011 tax return forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 2011 tax return forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 2011 tax return forms If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 2011 tax return forms   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 2011 tax return forms Disability income. 2011 tax return forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2011 tax return forms   Disability income must meet the following two requirements. 2011 tax return forms It must be paid under your employer's accident or health plan or pension plan. 2011 tax return forms It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 2011 tax return forms Payments that are not disability income. 2011 tax return forms   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2011 tax return forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 2011 tax return forms   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 2011 tax return forms Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 2011 tax return forms Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 2011 tax return forms Figuring the credit yourself. 2011 tax return forms   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 2011 tax return forms Next, fill out Schedule R (Form 1040A or 1040), Part III. 2011 tax return forms Credit figured for you. 2011 tax return forms   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 2011 tax return forms If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 2011 tax return forms Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 2011 tax return forms The credit can be up to 35% of your expenses. 2011 tax return forms To qualify, you must pay these expenses so you can work or look for work. 2011 tax return forms If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 2011 tax return forms If the correct information is not shown, the credit may be reduced or disallowed. 2011 tax return forms You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 2011 tax return forms For more information, see Publication 503, Child and Dependent Care Expenses. 2011 tax return forms Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 2011 tax return forms The EIC is available to persons with or without a qualifying child. 2011 tax return forms Credit has no effect on certain welfare benefits. 2011 tax return forms   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 2011 tax return forms These programs include the following. 2011 tax return forms Medicaid and supplemental security income (SSI). 2011 tax return forms Supplemental Nutrition Assistance Program (food stamps). 2011 tax return forms Low-income housing. 2011 tax return forms Temporary Assistance for Needy Families (TANF). 2011 tax return forms  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 2011 tax return forms Check with your local benefit coordinator to find out if your refund will affect your benefits. 2011 tax return forms Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 2011 tax return forms The specific rules you must meet depend on whether you have a qualifying child. 2011 tax return forms If you have a qualifying child, the rules in Parts A, B, and D apply to you. 2011 tax return forms If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 2011 tax return forms  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 2011 tax return forms You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 2011 tax return forms The sections that follow provide additional information for some of the rules. 2011 tax return forms Adjusted gross income (AGI). 2011 tax return forms   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 2011 tax return forms Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 2011 tax return forms Table 5-1. 2011 tax return forms Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 2011 tax return forms Second, you must meet all the rules in one of these columns, whichever applies. 2011 tax return forms Third, you must meet the rule in this column. 2011 tax return forms Part A. 2011 tax return forms  Rules for Everyone Part B. 2011 tax return forms  Rules If You Have a Qualifying Child Part C. 2011 tax return forms  Rules If You Do Not Have a Qualifying Child Part D. 2011 tax return forms  Figuring and Claiming the EIC 1. 2011 tax return forms Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2011 tax return forms 2. 2011 tax return forms You must have a valid social security number. 2011 tax return forms  3. 2011 tax return forms Your filing status cannot be “Married filing separately. 2011 tax return forms ” 4. 2011 tax return forms You must be a U. 2011 tax return forms S. 2011 tax return forms citizen or resident alien all year. 2011 tax return forms  5. 2011 tax return forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2011 tax return forms  6. 2011 tax return forms Your investment income must be $3,300 or less. 2011 tax return forms  7. 2011 tax return forms You must have earned income. 2011 tax return forms 8. 2011 tax return forms Your child must meet the relationship, age, residency, and joint return tests. 2011 tax return forms  9. 2011 tax return forms Your qualifying child cannot be used by more than one person to claim the EIC. 2011 tax return forms  10. 2011 tax return forms You generally cannot be a qualifying child of another person. 2011 tax return forms 11. 2011 tax return forms You must be at least age 25 but under age 65. 2011 tax return forms  12. 2011 tax return forms You cannot be the dependent of another person. 2011 tax return forms  13. 2011 tax return forms You generally cannot be a qualifying child of another person. 2011 tax return forms  14. 2011 tax return forms You must have lived in the United States more than half of the year. 2011 tax return forms 15. 2011 tax return forms Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2011 tax return forms Social security number. 2011 tax return forms   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 2011 tax return forms Any qualifying child listed on Schedule EIC also must have a valid SSN. 2011 tax return forms (See Qualifying child , later, if you have a qualifying child. 2011 tax return forms )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 2011 tax return forms An example of a federally funded benefit is Medicaid. 2011 tax return forms Investment income. 2011 tax return forms   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 2011 tax return forms If your investment income is more than $3,300, you cannot claim the credit. 2011 tax return forms For most people, investment income is the total of the following amounts. 2011 tax return forms Taxable interest (line 8a of Form 1040 or 1040A). 2011 tax return forms Tax-exempt interest (line 8b of Form 1040 or 1040A). 2011 tax return forms Dividend income (line 9a of Form 1040 or 1040A). 2011 tax return forms Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 2011 tax return forms  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 2011 tax return forms   For more information about investment income, see Publication 596, Earned Income Credit. 2011 tax return forms Earned income. 2011 tax return forms   Under Rule 7, you must have earned income to claim the EIC. 2011 tax return forms Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 2011 tax return forms Earned income includes all of the following types of income. 2011 tax return forms Wages, salaries, tips, and other taxable employee pay. 2011 tax return forms Employee pay is earned income only if it is taxable. 2011 tax return forms Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2011 tax return forms But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2011 tax return forms Net earnings from self-employment. 2011 tax return forms Gross income received as a statutory employee. 2011 tax return forms Gross income defined. 2011 tax return forms   Gross income means all income you received 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 tax return forms Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 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 tax return forms If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 2011 tax return forms Self-employed persons. 2011 tax return forms   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 2011 tax return forms If you do not, you may not get all the credit to which you are entitled. 2011 tax return forms Disability benefits. 2011 tax return forms   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2011 tax return forms Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2011 tax return forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2011 tax return forms   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2011 tax return forms It does not matter whether you have reached minimum retirement age. 2011 tax return forms If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 2011 tax return forms Income that is not earned income. 2011 tax return forms   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 2011 tax return forms Do not include any of these items in your earned income. 2011 tax return forms Workfare payments. 2011 tax return forms   Nontaxable workfare payments are not earned income for the EIC. 2011 tax return forms These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 2011 tax return forms Qualifying child. 2011 tax return forms   Under Rule 8, your child is a qualifying child if your child meets four tests. 2011 tax return forms The four tests are: Relationship, Age, Residency, and Joint return. 2011 tax return forms   The four tests are illustrated in Figure 5-C. 2011 tax return forms See Publication 596 for more information about each test. 2011 tax return forms Figure 5-C. 2011 tax return forms Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 2011 tax return forms . 2011 tax return forms . 2011 tax return forms Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 2011 tax return forms . 2011 tax return forms . 2011 tax return forms Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 2011 tax return forms . 2011 tax return forms . 2011 tax return forms Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 2011 tax return forms . 2011 tax return forms . 2011 tax return forms Lived with you in the United States for more than half of 2013. 2011 tax return forms  If the child did not live with you for the required time, see Publication 596 for more information. 2011 tax return forms Figuring the EIC To figure the amount of your credit, you have two choices. 2011 tax return forms Have the IRS figure the EIC for you. 2011 tax return forms If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 2011 tax return forms Figure the EIC yourself. 2011 tax return forms If you want to do this, see How To Figure the EIC Yourself in Publication 596. 2011 tax return forms Prev  Up  Next   Home   More Online Publications
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Back to School

Use these resources and tips to help prepare your child for the new school year.

Immunizations and Other Health Requirements

It's a good idea to take your child for a physical and eye exam before school starts. Most schools require up-to-date immunizations and may need documentation. Failing to keep immunizations current could prevent your child from attending school. Check the immunization requirements in your state.

Bring all health-related forms that the school requires when you take your child to the doctor. If your child will be participating in a sport, his/her doctor may have to sign a release form. Be sure to keep your own copy of any records.

Let your child's doctor know if you have any questions or concerns about the scheduled vaccines or any other health-related issues that may be affecting your child.

Financial Assistance for Families

There are several programs and resources available to ease the financial burden of going back to school, including low cost meals and affordable health insurance.

Find out if your family qualifies for any Child Nutrition Programs, which includes the National School Lunch Program. 

For free or low-cost health coverage, see if you qualify for the Children's Health Insurance Program (CHIP). If you don't qualify, you can find and compare health insurance through the Health Insurance Marketplace. Enrollment starts October 1, 2013 for coverage beginning January 1, 2014.

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Homework Help

Homework can provide many benefits for children. It can improve memory and comprehension, develop study skills, and teach children how to manage time. You can help by making sure your kids have a quiet, well-lit place to do homework and provide assistance, but not complete answers. Learn how to help your kids with homework and succeed in school.

School Supplies

Many school supplies, such as pens, binders, and notebooks, can be reused. Sort through the materials you already have, separating those that your child can use again from those that should be recycled or tossed. Get more tips on how to reduce waste during the school year

Some states offer a "sales tax holiday" for a few days each year. This means that certain products won't be taxed during a set period of time. If your state offers a sales tax holiday, you may be able to save money on clothes, shoes, and other supplies. Check to see if your state participates in sales tax holidays.

Healthy Eating and Physical Fitness

Nutrition is an important factor in academic performance. Studies have shown that children who eat healthy, balanced breakfasts and lunches are more alert throughout the school day and earn higher grades than those who have an unhealthy diet. 

Learn about healthy lunches, breakfasts, and snacks your child can get at school and get tips on preparing a healthy school lunch and making small changes at home to improve your family's diet.

Exercise is an important part of a child's health. Physical activity helps build muscle, promote strong bones, and control weight. Get ideas to help promote an active lifestyle

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The 2011 Tax Return Forms

2011 tax return forms 29. 2011 tax return forms   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). 2011 tax return forms Los temas abarcan: Quién está sujeto al límite. 2011 tax return forms Qué deducciones detalladas están limitadas. 2011 tax return forms Cómo calcular el límite. 2011 tax return forms Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. 2011 tax return forms ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. 2011 tax return forms El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). 2011 tax return forms ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. 2011 tax return forms Intereses pagados —líneas 10,11,12 y 13. 2011 tax return forms Donaciones a organizaciones caritativas —línea 19. 2011 tax return forms Gastos laborales y determinadas deducciones misceláneas —línea 27. 2011 tax return forms Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. 2011 tax return forms ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. 2011 tax return forms Sin embargo, igualmente están sujetas a otros límites aplicables. 2011 tax return forms Gastos médicos y dentales —línea 4. 2011 tax return forms Gastos de intereses de inversión —línea 14. 2011 tax return forms Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. 2011 tax return forms Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. 2011 tax return forms Pérdidas por apuestas y juegos de azar —línea 28. 2011 tax return forms ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. 2011 tax return forms Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. 2011 tax return forms Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. 2011 tax return forms ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. 2011 tax return forms Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). 2011 tax return forms Hoja de trabajo de deducciones detalladas. 2011 tax return forms   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. 2011 tax return forms Anote el resultado en la línea 29 del Anexo A (Formulario 1040). 2011 tax return forms Guarde la hoja de trabajo con su documentación. 2011 tax return forms Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. 2011 tax return forms Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). 2011 tax return forms Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. 2011 tax return forms Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. 2011 tax return forms Tienen ingresos brutos ajustados de $325,500 en la línea 38. 2011 tax return forms Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. 2011 tax return forms Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. 2011 tax return forms Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). 2011 tax return forms Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). 2011 tax return forms Prev  Up  Next   Home   More Online Publications