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2012 Federal Tax Forms 1040 Instructions

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2012 Federal Tax Forms 1040 Instructions

2012 federal tax forms 1040 instructions 1. 2012 federal tax forms 1040 instructions   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. 2012 federal tax forms 1040 instructions Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. 2012 federal tax forms 1040 instructions   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. 2012 federal tax forms 1040 instructions Vea la Publicación 501 para más información. 2012 federal tax forms 1040 instructions Impuesto Adicional del Medicare. 2012 federal tax forms 1040 instructions  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. 2012 federal tax forms 1040 instructions 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. 2012 federal tax forms 1040 instructions Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. 2012 federal tax forms 1040 instructions Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. 2012 federal tax forms 1040 instructions Impuesto sobre los ingresos netos de inversión. 2012 federal tax forms 1040 instructions  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). 2012 federal tax forms 1040 instructions Este impuesto es el 3. 2012 federal tax forms 1040 instructions 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. 2012 federal tax forms 1040 instructions Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. 2012 federal tax forms 1040 instructions Crédito reembolsable por impuesto mínimo de un año anterior. 2012 federal tax forms 1040 instructions  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. 2012 federal tax forms 1040 instructions Quién tiene que hacer la declaración. 2012 federal tax forms 1040 instructions  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. 2012 federal tax forms 1040 instructions Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. 2012 federal tax forms 1040 instructions Recordatorios Presentación electrónica. 2012 federal tax forms 1040 instructions  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. 2012 federal tax forms 1040 instructions Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. 2012 federal tax forms 1040 instructions Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. 2012 federal tax forms 1040 instructions Cambio de dirección. 2012 federal tax forms 1040 instructions  Si cambia de dirección, debe notificar al IRS. 2012 federal tax forms 1040 instructions Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. 2012 federal tax forms 1040 instructions Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). 2012 federal tax forms 1040 instructions  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. 2012 federal tax forms 1040 instructions Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. 2012 federal tax forms 1040 instructions Depósito directo de su reembolso. 2012 federal tax forms 1040 instructions  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. 2012 federal tax forms 1040 instructions Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. 2012 federal tax forms 1040 instructions Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. 2012 federal tax forms 1040 instructions Pague por Internet o por teléfono. 2012 federal tax forms 1040 instructions  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. 2012 federal tax forms 1040 instructions Vea el tema titulado Cómo Pagar , más adelante. 2012 federal tax forms 1040 instructions Plan de pagos a plazos. 2012 federal tax forms 1040 instructions  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. 2012 federal tax forms 1040 instructions Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. 2012 federal tax forms 1040 instructions Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. 2012 federal tax forms 1040 instructions Prórroga automática de 6 meses. 2012 federal tax forms 1040 instructions  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. 2012 federal tax forms 1040 instructions Vea Prórroga Automática , más adelante. 2012 federal tax forms 1040 instructions Servicio en zona de combate. 2012 federal tax forms 1040 instructions  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. 2012 federal tax forms 1040 instructions Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. 2012 federal tax forms 1040 instructions  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). 2012 federal tax forms 1040 instructions Para más información, vea más adelante el tema titulado Número de Seguro Social . 2012 federal tax forms 1040 instructions Número de identificación del contribuyente para extranjeros. 2012 federal tax forms 1040 instructions  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. 2012 federal tax forms 1040 instructions Para más información, vea más adelante el tema titulado Número de Seguro Social . 2012 federal tax forms 1040 instructions Documentos tributarios frívolos. 2012 federal tax forms 1040 instructions  El IRS ha publicado una lista de posturas que se consideran frívolas. 2012 federal tax forms 1040 instructions La multa por presentar una declaración frívola es $5,000. 2012 federal tax forms 1040 instructions Además, la multa de $5,000 corresponderá a otros documentos frívolos. 2012 federal tax forms 1040 instructions Para más información, vea Multas Civiles , más adelante. 2012 federal tax forms 1040 instructions Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. 2012 federal tax forms 1040 instructions Qué formulario debe usar. 2012 federal tax forms 1040 instructions Cómo presentar su declaración electrónicamente. 2012 federal tax forms 1040 instructions Cuándo, cómo y dónde presentar su declaración de impuestos. 2012 federal tax forms 1040 instructions Qué ocurre si paga muy pocos o demasiados impuestos. 2012 federal tax forms 1040 instructions Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. 2012 federal tax forms 1040 instructions Cómo puede cambiar una declaración de impuestos que ya presentó. 2012 federal tax forms 1040 instructions ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. 2012 federal tax forms 1040 instructions (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). 2012 federal tax forms 1040 instructions Dependientes. 2012 federal tax forms 1040 instructions Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. 2012 federal tax forms 1040 instructions Personas que trabajan por cuenta propia. 2012 federal tax forms 1040 instructions Extranjeros. 2012 federal tax forms 1040 instructions Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. 2012 federal tax forms 1040 instructions Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. 2012 federal tax forms 1040 instructions Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. 2012 federal tax forms 1040 instructions Vea Quién Debe Presentar una Declaración , más adelante. 2012 federal tax forms 1040 instructions Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. 2012 federal tax forms 1040 instructions No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. 2012 federal tax forms 1040 instructions Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. 2012 federal tax forms 1040 instructions Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. 2012 federal tax forms 1040 instructions Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. 2012 federal tax forms 1040 instructions (Vea Quién Debe Presentar una Declaración , más adelante). 2012 federal tax forms 1040 instructions Ingresos brutos. 2012 federal tax forms 1040 instructions   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. 2012 federal tax forms 1040 instructions Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). 2012 federal tax forms 1040 instructions Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). 2012 federal tax forms 1040 instructions Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. 2012 federal tax forms 1040 instructions   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. 2012 federal tax forms 1040 instructions Ingresos de bienes gananciales. 2012 federal tax forms 1040 instructions   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. 2012 federal tax forms 1040 instructions Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. 2012 federal tax forms 1040 instructions Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. 2012 federal tax forms 1040 instructions Sociedad doméstica en los estados de Nevada, Washington y California. 2012 federal tax forms 1040 instructions   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. 2012 federal tax forms 1040 instructions Vea la Publicación 555, en inglés. 2012 federal tax forms 1040 instructions Personas que trabajan por cuenta propia. 2012 federal tax forms 1040 instructions   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. 2012 federal tax forms 1040 instructions Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. 2012 federal tax forms 1040 instructions    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. 2012 federal tax forms 1040 instructions Estado civil para efectos de la declaración. 2012 federal tax forms 1040 instructions   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. 2012 federal tax forms 1040 instructions Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. 2012 federal tax forms 1040 instructions Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. 2012 federal tax forms 1040 instructions Edad. 2012 federal tax forms 1040 instructions   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. 2012 federal tax forms 1040 instructions Vea la Tabla 1-1 . 2012 federal tax forms 1040 instructions Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. 2012 federal tax forms 1040 instructions Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. 2012 federal tax forms 1040 instructions Tabla 1-1. 2012 federal tax forms 1040 instructions Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. 2012 federal tax forms 1040 instructions . 2012 federal tax forms 1040 instructions . 2012 federal tax forms 1040 instructions Y al final del año 2013 usted tenía. 2012 federal tax forms 1040 instructions . 2012 federal tax forms 1040 instructions . 2012 federal tax forms 1040 instructions * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. 2012 federal tax forms 1040 instructions . 2012 federal tax forms 1040 instructions . 2012 federal tax forms 1040 instructions ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. 2012 federal tax forms 1040 instructions ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). 2012 federal tax forms 1040 instructions No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). 2012 federal tax forms 1040 instructions Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. 2012 federal tax forms 1040 instructions El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. 2012 federal tax forms 1040 instructions El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. 2012 federal tax forms 1040 instructions Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. 2012 federal tax forms 1040 instructions *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. 2012 federal tax forms 1040 instructions Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. 2012 federal tax forms 1040 instructions El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. 2012 federal tax forms 1040 instructions Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. 2012 federal tax forms 1040 instructions Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. 2012 federal tax forms 1040 instructions Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. 2012 federal tax forms 1040 instructions Está disponible en IRS. 2012 federal tax forms 1040 instructions gov y casi todas las embajadas y consulados de los Estados Unidos. 2012 federal tax forms 1040 instructions Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 2012 federal tax forms 1040 instructions Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. 2012 federal tax forms 1040 instructions Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. 2012 federal tax forms 1040 instructions Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. 2012 federal tax forms 1040 instructions Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. 2012 federal tax forms 1040 instructions Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. 2012 federal tax forms 1040 instructions Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. 2012 federal tax forms 1040 instructions Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. 2012 federal tax forms 1040 instructions Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. 2012 federal tax forms 1040 instructions Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. 2012 federal tax forms 1040 instructions Para más información, vea la Publicación 570, en inglés. 2012 federal tax forms 1040 instructions Tabla 1-2. 2012 federal tax forms 1040 instructions Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. 2012 federal tax forms 1040 instructions Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. 2012 federal tax forms 1040 instructions (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). 2012 federal tax forms 1040 instructions En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. 2012 federal tax forms 1040 instructions Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. 2012 federal tax forms 1040 instructions (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). 2012 federal tax forms 1040 instructions El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. 2012 federal tax forms 1040 instructions Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. 2012 federal tax forms 1040 instructions El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. 2012 federal tax forms 1040 instructions   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. 2012 federal tax forms 1040 instructions Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. 2012 federal tax forms 1040 instructions     • Su ingreso del trabajo era mayor de $6,100. 2012 federal tax forms 1040 instructions     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. 2012 federal tax forms 1040 instructions □ Sí. 2012 federal tax forms 1040 instructions Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). 2012 federal tax forms 1040 instructions     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). 2012 federal tax forms 1040 instructions     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). 2012 federal tax forms 1040 instructions Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. 2012 federal tax forms 1040 instructions Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. 2012 federal tax forms 1040 instructions     • Su ingreso del trabajo era mayor de $6,100. 2012 federal tax forms 1040 instructions     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. 2012 federal tax forms 1040 instructions     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. 2012 federal tax forms 1040 instructions □ Sí. 2012 federal tax forms 1040 instructions Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). 2012 federal tax forms 1040 instructions     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). 2012 federal tax forms 1040 instructions     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. 2012 federal tax forms 1040 instructions     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). 2012 federal tax forms 1040 instructions Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. 2012 federal tax forms 1040 instructions También debe presentar una declaración si su situación se describe en la Tabla 1-3. 2012 federal tax forms 1040 instructions Responsabilidad del padre o madre. 2012 federal tax forms 1040 instructions   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. 2012 federal tax forms 1040 instructions Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. 2012 federal tax forms 1040 instructions Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. 2012 federal tax forms 1040 instructions ” (Por (su firma), padre de un hijo menor). 2012 federal tax forms 1040 instructions Ingresos de un hijo. 2012 federal tax forms 1040 instructions   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. 2012 federal tax forms 1040 instructions Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. 2012 federal tax forms 1040 instructions Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. 2012 federal tax forms 1040 instructions Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. 2012 federal tax forms 1040 instructions Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. 2012 federal tax forms 1040 instructions Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. 2012 federal tax forms 1040 instructions Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. 2012 federal tax forms 1040 instructions Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. 2012 federal tax forms 1040 instructions Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). 2012 federal tax forms 1040 instructions Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. 2012 federal tax forms 1040 instructions 28 o más por ser empleado de una iglesia. 2012 federal tax forms 1040 instructions (Vea la Tabla 1-3). 2012 federal tax forms 1040 instructions Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. 2012 federal tax forms 1040 instructions El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. 2012 federal tax forms 1040 instructions Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. 2012 federal tax forms 1040 instructions Empleados de gobiernos extranjeros o de organismos internacionales. 2012 federal tax forms 1040 instructions   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. 2012 federal tax forms 1040 instructions Ministros de una orden religiosa. 2012 federal tax forms 1040 instructions   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. 2012 federal tax forms 1040 instructions Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. 2012 federal tax forms 1040 instructions Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. 2012 federal tax forms 1040 instructions Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. 2012 federal tax forms 1040 instructions Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. 2012 federal tax forms 1040 instructions Extranjero residente. 2012 federal tax forms 1040 instructions   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. 2012 federal tax forms 1040 instructions Use los formularios mencionados en esta publicación. 2012 federal tax forms 1040 instructions Extranjero no residente. 2012 federal tax forms 1040 instructions   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. 2012 federal tax forms 1040 instructions Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. 2012 federal tax forms 1040 instructions Contribuyente con doble estado de residencia. 2012 federal tax forms 1040 instructions   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. 2012 federal tax forms 1040 instructions Se aplican reglas distintas para cada parte del año. 2012 federal tax forms 1040 instructions Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. 2012 federal tax forms 1040 instructions Tabla 1-3. 2012 federal tax forms 1040 instructions Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. 2012 federal tax forms 1040 instructions 1. 2012 federal tax forms 1040 instructions Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. 2012 federal tax forms 1040 instructions Impuesto mínimo alternativo. 2012 federal tax forms 1040 instructions   b. 2012 federal tax forms 1040 instructions Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. 2012 federal tax forms 1040 instructions Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. 2012 federal tax forms 1040 instructions   c. 2012 federal tax forms 1040 instructions Impuestos sobre el empleo de empleados domésticos. 2012 federal tax forms 1040 instructions Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. 2012 federal tax forms 1040 instructions   d. 2012 federal tax forms 1040 instructions El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. 2012 federal tax forms 1040 instructions   e. 2012 federal tax forms 1040 instructions Recuperación del crédito para compradores de vivienda por primera vez. 2012 federal tax forms 1040 instructions   f. 2012 federal tax forms 1040 instructions Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. 2012 federal tax forms 1040 instructions   g. 2012 federal tax forms 1040 instructions Impuestos recuperados. 2012 federal tax forms 1040 instructions 2. 2012 federal tax forms 1040 instructions Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. 2012 federal tax forms 1040 instructions 3. 2012 federal tax forms 1040 instructions Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. 2012 federal tax forms 1040 instructions 4. 2012 federal tax forms 1040 instructions Tiene un salario de $108. 2012 federal tax forms 1040 instructions 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. 2012 federal tax forms 1040 instructions Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. 2012 federal tax forms 1040 instructions Reúne los requisitos para el crédito por ingreso del trabajo. 2012 federal tax forms 1040 instructions Vea el capítulo 36 para más información. 2012 federal tax forms 1040 instructions Reúne los requisitos para el crédito tributario adicional por hijos. 2012 federal tax forms 1040 instructions Vea el capítulo 34 para más información. 2012 federal tax forms 1040 instructions Reúne los requisitos para el crédito tributario por cobertura del seguro médico. 2012 federal tax forms 1040 instructions Vea el capítulo 37 para más información. 2012 federal tax forms 1040 instructions Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. 2012 federal tax forms 1040 instructions Vea el capítulo 35 para más información. 2012 federal tax forms 1040 instructions Reúne los requisitos para el crédito por impuestos federales sobre combustibles. 2012 federal tax forms 1040 instructions Vea el capítulo 37 para más información. 2012 federal tax forms 1040 instructions ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. 2012 federal tax forms 1040 instructions Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. 2012 federal tax forms 1040 instructions (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). 2012 federal tax forms 1040 instructions Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. 2012 federal tax forms 1040 instructions Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. 2012 federal tax forms 1040 instructions Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. 2012 federal tax forms 1040 instructions Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. 2012 federal tax forms 1040 instructions Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. 2012 federal tax forms 1040 instructions Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. 2012 federal tax forms 1040 instructions No declara ningún dependiente. 2012 federal tax forms 1040 instructions Su ingreso tributable es menos de $100,000. 2012 federal tax forms 1040 instructions Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. 2012 federal tax forms 1040 instructions No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. 2012 federal tax forms 1040 instructions No reclama ningún crédito que no sea el crédito por ingreso del trabajo. 2012 federal tax forms 1040 instructions No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. 2012 federal tax forms 1040 instructions Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. 2012 federal tax forms 1040 instructions No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. 2012 federal tax forms 1040 instructions   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. 2012 federal tax forms 1040 instructions De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. 2012 federal tax forms 1040 instructions Cómo calcular el impuesto. 2012 federal tax forms 1040 instructions   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. 2012 federal tax forms 1040 instructions No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. 2012 federal tax forms 1040 instructions Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. 2012 federal tax forms 1040 instructions Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. 2012 federal tax forms 1040 instructions Intereses. 2012 federal tax forms 1040 instructions Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). 2012 federal tax forms 1040 instructions Distribuciones de ganancias de capital. 2012 federal tax forms 1040 instructions Distribuciones de cuentas IRA. 2012 federal tax forms 1040 instructions Pensiones y anualidades. 2012 federal tax forms 1040 instructions Compensación por desempleo. 2012 federal tax forms 1040 instructions Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. 2012 federal tax forms 1040 instructions Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. 2012 federal tax forms 1040 instructions Tiene que usar el Formulario 1040. 2012 federal tax forms 1040 instructions Su ingreso tributable es menos de $100,000. 2012 federal tax forms 1040 instructions Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. 2012 federal tax forms 1040 instructions Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). 2012 federal tax forms 1040 instructions Deducción de intereses sobre un préstamo de estudios. 2012 federal tax forms 1040 instructions Costo de matrícula y cuotas. 2012 federal tax forms 1040 instructions No detalla las deducciones. 2012 federal tax forms 1040 instructions Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. 2012 federal tax forms 1040 instructions (Vea el capítulo 32 ). 2012 federal tax forms 1040 instructions Crédito para ancianos o personas incapacitadas. 2012 federal tax forms 1040 instructions (Vea el capítulo 33 ). 2012 federal tax forms 1040 instructions Los créditos tributarios por estudios. 2012 federal tax forms 1040 instructions (Vea el capítulo 35 ). 2012 federal tax forms 1040 instructions El crédito por aportaciones a cuentas de ahorros para la jubilación. 2012 federal tax forms 1040 instructions (Vea el capítulo 37 ). 2012 federal tax forms 1040 instructions El crédito tributario por hijos. 2012 federal tax forms 1040 instructions (Vea el capítulo 34 ). 2012 federal tax forms 1040 instructions El crédito por ingreso del trabajo. 2012 federal tax forms 1040 instructions (Vea el capítulo 36 ). 2012 federal tax forms 1040 instructions El crédito tributario adicional por hijos. 2012 federal tax forms 1040 instructions (Vea el capítulo 34 ). 2012 federal tax forms 1040 instructions No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. 2012 federal tax forms 1040 instructions (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). 2012 federal tax forms 1040 instructions   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. 2012 federal tax forms 1040 instructions   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. 2012 federal tax forms 1040 instructions De lo contrario, tiene que usar el Formulario 1040. 2012 federal tax forms 1040 instructions Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. 2012 federal tax forms 1040 instructions Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. 2012 federal tax forms 1040 instructions Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. 2012 federal tax forms 1040 instructions Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. 2012 federal tax forms 1040 instructions Detalla sus deducciones en el Anexo A. 2012 federal tax forms 1040 instructions Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. 2012 federal tax forms 1040 instructions Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. 2012 federal tax forms 1040 instructions En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). 2012 federal tax forms 1040 instructions Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. 2012 federal tax forms 1040 instructions (Vea el capítulo 6 ). 2012 federal tax forms 1040 instructions Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. 2012 federal tax forms 1040 instructions Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. 2012 federal tax forms 1040 instructions Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. 2012 federal tax forms 1040 instructions Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. 2012 federal tax forms 1040 instructions De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). 2012 federal tax forms 1040 instructions Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. 2012 federal tax forms 1040 instructions Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. 2012 federal tax forms 1040 instructions Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. 2012 federal tax forms 1040 instructions Tiene que recuperar el crédito para compradores de vivienda por primera vez. 2012 federal tax forms 1040 instructions Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. 2012 federal tax forms 1040 instructions ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). 2012 federal tax forms 1040 instructions Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). 2012 federal tax forms 1040 instructions Vea las instrucciones de su formulario de impuestos para saber más detalles. 2012 federal tax forms 1040 instructions Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). 2012 federal tax forms 1040 instructions E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. 2012 federal tax forms 1040 instructions El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. 2012 federal tax forms 1040 instructions Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. 2012 federal tax forms 1040 instructions Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. 2012 federal tax forms 1040 instructions El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. 2012 federal tax forms 1040 instructions Formularios de Free File Rellenables. 2012 federal tax forms 1040 instructions   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. 2012 federal tax forms 1040 instructions Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. 2012 federal tax forms 1040 instructions gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. 2012 federal tax forms 1040 instructions Firmas electrónicas. 2012 federal tax forms 1040 instructions   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). 2012 federal tax forms 1040 instructions Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. 2012 federal tax forms 1040 instructions Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. 2012 federal tax forms 1040 instructions PIN autoseleccionado. 2012 federal tax forms 1040 instructions   El método de autoselección del PIN le permite crear uno propio. 2012 federal tax forms 1040 instructions Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. 2012 federal tax forms 1040 instructions   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. 2012 federal tax forms 1040 instructions Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. 2012 federal tax forms 1040 instructions   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. 2012 federal tax forms 1040 instructions No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. 2012 federal tax forms 1040 instructions El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. 2012 federal tax forms 1040 instructions Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. 2012 federal tax forms 1040 instructions Visite IRS. 2012 federal tax forms 1040 instructions gov/espanol y seleccione Ordenar Transcripción. 2012 federal tax forms 1040 instructions La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. 2012 federal tax forms 1040 instructions Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. 2012 federal tax forms 1040 instructions (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. 2012 federal tax forms 1040 instructions El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). 2012 federal tax forms 1040 instructions También se le pedirá que indique su fecha de nacimiento. 2012 federal tax forms 1040 instructions Tabla 1-4. 2012 federal tax forms 1040 instructions Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. 2012 federal tax forms 1040 instructions • Free File está disponible en inglés y español. 2012 federal tax forms 1040 instructions • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. 2012 federal tax forms 1040 instructions • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. 2012 federal tax forms 1040 instructions • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. 2012 federal tax forms 1040 instructions • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. 2012 federal tax forms 1040 instructions • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. 2012 federal tax forms 1040 instructions Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. 2012 federal tax forms 1040 instructions • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. 2012 federal tax forms 1040 instructions • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. 2012 federal tax forms 1040 instructions • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. 2012 federal tax forms 1040 instructions No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. 2012 federal tax forms 1040 instructions Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. 2012 federal tax forms 1040 instructions gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. 2012 federal tax forms 1040 instructions O puede llamar al 1-866-704-7388. 2012 federal tax forms 1040 instructions PIN del preparador de impuestos. 2012 federal tax forms 1040 instructions   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. 2012 federal tax forms 1040 instructions Dicho preparador de impuestos puede darle más información sobre este asunto. 2012 federal tax forms 1040 instructions Formulario 8453(SP) (o Formulario 8453, en inglés). 2012 federal tax forms 1040 instructions   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. 2012 federal tax forms 1040 instructions Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. 2012 federal tax forms 1040 instructions Para más detalles, visite la página web del IRS, www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. 2012 federal tax forms 1040 instructions PIN de Protección de Identidad. 2012 federal tax forms 1040 instructions   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. 2012 federal tax forms 1040 instructions Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. 2012 federal tax forms 1040 instructions Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. 2012 federal tax forms 1040 instructions Poder legal. 2012 federal tax forms 1040 instructions   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). 2012 federal tax forms 1040 instructions Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. 2012 federal tax forms 1040 instructions Vea Firmas , más adelante, para más información sobre los poderes legales. 2012 federal tax forms 1040 instructions Declaraciones estatales. 2012 federal tax forms 1040 instructions   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. 2012 federal tax forms 1040 instructions Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/efile, en inglés. 2012 federal tax forms 1040 instructions Reembolsos. 2012 federal tax forms 1040 instructions   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. 2012 federal tax forms 1040 instructions Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. 2012 federal tax forms 1040 instructions   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. 2012 federal tax forms 1040 instructions Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. 2012 federal tax forms 1040 instructions Averiguación del estado de reembolsos. 2012 federal tax forms 1040 instructions   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. 2012 federal tax forms 1040 instructions Vea Información sobre Reembolsos , más adelante. 2012 federal tax forms 1040 instructions Cantidad adeudada. 2012 federal tax forms 1040 instructions   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. 2012 federal tax forms 1040 instructions Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. 2012 federal tax forms 1040 instructions Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. 2012 federal tax forms 1040 instructions Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. 2012 federal tax forms 1040 instructions Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. 2012 federal tax forms 1040 instructions Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. 2012 federal tax forms 1040 instructions Para información, visite www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/efile, en inglés. 2012 federal tax forms 1040 instructions   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. 2012 federal tax forms 1040 instructions Otros cobran por este servicio. 2012 federal tax forms 1040 instructions Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. 2012 federal tax forms 1040 instructions Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. 2012 federal tax forms 1040 instructions El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. 2012 federal tax forms 1040 instructions En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 2012 federal tax forms 1040 instructions Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. 2012 federal tax forms 1040 instructions O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. 2012 federal tax forms 1040 instructions aarp. 2012 federal tax forms 1040 instructions org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. 2012 federal tax forms 1040 instructions aarp. 2012 federal tax forms 1040 instructions org/taxaide o llame al 1-888-227-7669. 2012 federal tax forms 1040 instructions Para más información sobre estos programas, visite el sitio web IRS. 2012 federal tax forms 1040 instructions gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). 2012 federal tax forms 1040 instructions Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. 2012 federal tax forms 1040 instructions Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. 2012 federal tax forms 1040 instructions Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. 2012 federal tax forms 1040 instructions El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. 2012 federal tax forms 1040 instructions ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. 2012 federal tax forms 1040 instructions Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . 2012 federal tax forms 1040 instructions Tabla 1-5. 2012 federal tax forms 1040 instructions Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. 2012 federal tax forms 1040 instructions   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. 2012 federal tax forms 1040 instructions Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. 2012 federal tax forms 1040 instructions —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. 2012 federal tax forms 1040 instructions Presentación de la declaración en papel a tiempo. 2012 federal tax forms 1040 instructions   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. 2012 federal tax forms 1040 instructions Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. 2012 federal tax forms 1040 instructions El registro es prueba de que la declaración fue entregada. 2012 federal tax forms 1040 instructions Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. 2012 federal tax forms 1040 instructions El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. 2012 federal tax forms 1040 instructions Servicios de entrega privados. 2012 federal tax forms 1040 instructions   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. 2012 federal tax forms 1040 instructions El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. 2012 federal tax forms 1040 instructions   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). 2012 federal tax forms 1040 instructions   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. 2012 federal tax forms 1040 instructions Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 2012 federal tax forms 1040 instructions United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 federal tax forms 1040 instructions M. 2012 federal tax forms 1040 instructions , UPS Worldwide Express Plus y UPS Worldwide Express. 2012 federal tax forms 1040 instructions Declaraciones electrónicas presentadas a tiempo. 2012 federal tax forms 1040 instructions   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. 2012 federal tax forms 1040 instructions Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. 2012 federal tax forms 1040 instructions   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. 2012 federal tax forms 1040 instructions La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. 2012 federal tax forms 1040 instructions Presentación de la declaración fuera de plazo. 2012 federal tax forms 1040 instructions   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. 2012 federal tax forms 1040 instructions Para más información, vea Multas , más adelante. 2012 federal tax forms 1040 instructions Vea también Intereses bajo Cantidad que Adeuda. 2012 federal tax forms 1040 instructions   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. 2012 federal tax forms 1040 instructions Extranjero no residente. 2012 federal tax forms 1040 instructions    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. 2012 federal tax forms 1040 instructions   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. 2012 federal tax forms 1040 instructions Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. 2012 federal tax forms 1040 instructions Declaración de los impuestos para un fallecido. 2012 federal tax forms 1040 instructions   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. 2012 federal tax forms 1040 instructions Vea la Publicación 559, en inglés. 2012 federal tax forms 1040 instructions Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. 2012 federal tax forms 1040 instructions Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. 2012 federal tax forms 1040 instructions Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. 2012 federal tax forms 1040 instructions Ejemplo. 2012 federal tax forms 1040 instructions Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. 2012 federal tax forms 1040 instructions Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. 2012 federal tax forms 1040 instructions Además, podría verse obligado a pagar multas, como se le indica más adelante. 2012 federal tax forms 1040 instructions Cómo obtener una prórroga automática. 2012 federal tax forms 1040 instructions   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. 2012 federal tax forms 1040 instructions Opciones del sistema e-file. 2012 federal tax forms 1040 instructions   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. 2012 federal tax forms 1040 instructions Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. 2012 federal tax forms 1040 instructions Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. 2012 federal tax forms 1040 instructions Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. 2012 federal tax forms 1040 instructions Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. 2012 federal tax forms 1040 instructions    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. 2012 federal tax forms 1040 instructions Tendrá que proveer cierta información de su declaración de impuestos del año 2012. 2012 federal tax forms 1040 instructions Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. 2012 federal tax forms 1040 instructions Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. 2012 federal tax forms 1040 instructions   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. 2012 federal tax forms 1040 instructions Puede hacer esto por teléfono o Internet. 2012 federal tax forms 1040 instructions No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). 2012 federal tax forms 1040 instructions Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. 2012 federal tax forms 1040 instructions Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. 2012 federal tax forms 1040 instructions   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. 2012 federal tax forms 1040 instructions Envíelo a la dirección indicada en las instrucciones del formulario. 2012 federal tax forms 1040 instructions   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . 2012 federal tax forms 1040 instructions Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. 2012 federal tax forms 1040 instructions Cuándo presentar la declaración de impuestos. 2012 federal tax forms 1040 instructions   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. 2012 federal tax forms 1040 instructions Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. 2012 federal tax forms 1040 instructions Cuando presente la declaración de impuestos. 2012 federal tax forms 1040 instructions   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. 2012 federal tax forms 1040 instructions Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. 2012 federal tax forms 1040 instructions Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. 2012 federal tax forms 1040 instructions Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre
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Women's Bureau (Labor Department)

The Department of Labor's Women's Bureau works to safeguard the interests of working women, advocates for equality, and promotes quality work environments.

Contact the Agency or Department

Website: Women's Bureau (Labor Department)

Contact In-Person: Find Your Local Women's Bureau Office

E-mail:

Address: U.S. Department of LaborWomen's Bureau
200 Constitution Ave NWRoom S-3002

Washington, DC 20210

Phone Number: (202) 693-6710

Toll-free: (800) 827-5335

The 2012 Federal Tax Forms 1040 Instructions

2012 federal tax forms 1040 instructions 4. 2012 federal tax forms 1040 instructions   Other Section 501(c) Organizations Table of Contents Introduction 501(c)(4) - Civic Leagues and Social Welfare OrganizationsSpecific Organizations 501(c)(5) - Labor, Agricultural and Horticultural OrganizationsLabor Organizations Agricultural and Horticultural Organizations 501(c)(6) - Business Leagues, etc. 2012 federal tax forms 1040 instructions Line of business. 2012 federal tax forms 1040 instructions Examples. 2012 federal tax forms 1040 instructions Improvement of business conditions. 2012 federal tax forms 1040 instructions Exception for local legislation. 2012 federal tax forms 1040 instructions De minimis exception. 2012 federal tax forms 1040 instructions Grass roots lobbying. 2012 federal tax forms 1040 instructions 501(c)(7) - Social and Recreation ClubsLimited membership. 2012 federal tax forms 1040 instructions Support. 2012 federal tax forms 1040 instructions Facilities open to public. 2012 federal tax forms 1040 instructions Gross receipts from nonmembership sources. 2012 federal tax forms 1040 instructions Gross receipts. 2012 federal tax forms 1040 instructions Nontraditional activities. 2012 federal tax forms 1040 instructions 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal SocietiesFraternal Beneficiary Societies (501(c)(8)) Domestic Fraternal Societies (501(c)(10)) 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' AssociationsLocal Employees' Associations (501(c)(4)) Voluntary Employees' Beneficiary Associations (501(c)(9)) Supplemental Unemployment Benefit Trusts (501(c)(17)) 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like OrganizationsMembership. 2012 federal tax forms 1040 instructions Losses and expenses. 2012 federal tax forms 1040 instructions Distributions of proceeds. 2012 federal tax forms 1040 instructions The 85% Requirement Local Life Insurance Associations Mutual or Cooperative Associations 501(c)(13) - Cemetery CompaniesBuying cemetery property. 2012 federal tax forms 1040 instructions Perpetual care organization. 2012 federal tax forms 1040 instructions Care of individual plots. 2012 federal tax forms 1040 instructions 501(c)(14) - Credit Unions and Other Mutual Financial OrganizationsState-Chartered Credit Unions Other Mutual Financial Organizations 501(c)(19) - Veterans' Organizations 501(c)(20) - Group Legal Services Plan Organizations 501(c)(21) - Black Lung Benefit TrustsExcise taxes. 2012 federal tax forms 1040 instructions 501(c)(2) - Title-Holding Corporations for Single Parent CorporationsExpenses. 2012 federal tax forms 1040 instructions Waiver of payment of income. 2012 federal tax forms 1040 instructions 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent CorporationsUnrelated Business Income 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations 501(c)(29) - CO-OP Health Insurance Issuers New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement Additional Guidance for Prospective 501(c)(29) Organizations Introduction This chapter contains specific information for certain organizations described in section 501(c), other than those organizations that are described in section 501(c)(3). 2012 federal tax forms 1040 instructions Section 501(c)(3) organizations are covered in chapter 3 of this publication. 2012 federal tax forms 1040 instructions The Table of Contents at the beginning of this publication, as well as the Organization Reference Chart, may help you locate at a glance the type of organization discussed in this chapter. 2012 federal tax forms 1040 instructions 501(c)(4) - Civic Leagues and Social Welfare Organizations If your organization is not organized for profit and will be operated primarily to promote social welfare to benefit the community, you should file Form 1024 to apply for recognition of exemption from federal income tax under section 501(c)(4). 2012 federal tax forms 1040 instructions The discussion that follows describes the information you must provide when applying. 2012 federal tax forms 1040 instructions For application procedures, see chapter 1. 2012 federal tax forms 1040 instructions To qualify for exemption under section 501(c)(4), the organization's net earnings must be devoted primarily to charitable, educational, or recreational purposes. 2012 federal tax forms 1040 instructions In addition, no part of the organization's net earnings can inure to the benefit of any private shareholder or individual. 2012 federal tax forms 1040 instructions If the organization provides an excess benefit to certain persons, an excise tax may be imposed. 2012 federal tax forms 1040 instructions See Excise tax on excess benefit transactions , under Excess Benefit Transactions in chapter 5 for more information about this tax. 2012 federal tax forms 1040 instructions Examples. 2012 federal tax forms 1040 instructions   Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies. 2012 federal tax forms 1040 instructions Nonprofit operation. 2012 federal tax forms 1040 instructions   You must submit evidence that your organization is organized and will be operated on a nonprofit basis. 2012 federal tax forms 1040 instructions However, such evidence, including the fact that your organization is organized under a state law relating to nonprofit corporations, will not in itself establish a social welfare purpose. 2012 federal tax forms 1040 instructions Social welfare. 2012 federal tax forms 1040 instructions   To establish that your organization is organized primarily to promote social welfare, you should submit evidence with your application showing that your organization will operate primarily to further (in some way) the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). 2012 federal tax forms 1040 instructions   An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. 2012 federal tax forms 1040 instructions It therefore does not qualify as a section 501(c)(4) organization. 2012 federal tax forms 1040 instructions Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community. 2012 federal tax forms 1040 instructions However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. 2012 federal tax forms 1040 instructions Political activity. 2012 federal tax forms 1040 instructions   Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. 2012 federal tax forms 1040 instructions However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. 2012 federal tax forms 1040 instructions See the discussion in chapter 2 under Political Organization Income Tax Return . 2012 federal tax forms 1040 instructions Social or recreational activity. 2012 federal tax forms 1040 instructions   If social activities will be the primary purpose of your organization, you should not file an application for exemption as a social welfare organization but should file for exemption as a social club described in section 501(c)(7). 2012 federal tax forms 1040 instructions Retirement benefit program. 2012 federal tax forms 1040 instructions   An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries does not qualify as an exempt social welfare organization. 2012 federal tax forms 1040 instructions It may qualify under another paragraph of section 501(c) depending on all the facts. 2012 federal tax forms 1040 instructions   However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4). 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes. 2012 federal tax forms 1040 instructions Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. 2012 federal tax forms 1040 instructions They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. 2012 federal tax forms 1040 instructions However, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. 2012 federal tax forms 1040 instructions for more information. 2012 federal tax forms 1040 instructions For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization at IRS. 2012 federal tax forms 1040 instructions gov. 2012 federal tax forms 1040 instructions Specific Organizations The following information should be contained in the application form and accompanying statements of certain types of civic leagues or social welfare organizations. 2012 federal tax forms 1040 instructions Volunteer fire companies. 2012 federal tax forms 1040 instructions   If your organization wishes to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them. 2012 federal tax forms 1040 instructions   If your organization does not have an independent social purpose, such as providing recreational facilities for members, it may be exempt under section 501(c)(3). 2012 federal tax forms 1040 instructions In this event, your organization should file Form 1023. 2012 federal tax forms 1040 instructions Homeowners' associations. 2012 federal tax forms 1040 instructions   A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. 2012 federal tax forms 1040 instructions The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. 2012 federal tax forms 1040 instructions Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. 2012 federal tax forms 1040 instructions Even if an area represented by an association is not a community, the association can still qualify for exemption if its activities benefit a community. 2012 federal tax forms 1040 instructions   The association should submit evidence that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. 2012 federal tax forms 1040 instructions It also must show that it does not engage in exterior maintenance of private homes. 2012 federal tax forms 1040 instructions   A homeowners' association that is not exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. 2012 federal tax forms 1040 instructions Other organizations. 2012 federal tax forms 1040 instructions   Other nonprofit organizations that qualify as social welfare organizations include: An organization operating an airport that is on land owned by a local government, which supervises the airport's operation, and that serves the general public in an area with no other airport, A community association that works to improve public services, housing, and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs, and meetings; and contracts with a private security service to patrol the community, A community association devoted to preserving the community's traditions, architecture, and appearance by representing it before the local legislature and administrative agencies in zoning, traffic, and parking matters, An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area, and An organization that holds an annual festival of regional customs and traditions. 2012 federal tax forms 1040 instructions 501(c)(5) - Labor, Agricultural and Horticultural Organizations If you are a member of an organization that wants to obtain recognition of exemption from federal income tax as a labor, agricultural, or horticultural organization, you should submit an application on Form 1024. 2012 federal tax forms 1040 instructions You must indicate in your application for exemption and accompanying statements that no part of the organization's net earnings will inure to the benefit of any member. 2012 federal tax forms 1040 instructions In addition, you should follow the procedure for obtaining recognition of exempt status described in chapter 1. 2012 federal tax forms 1040 instructions Submit any additional information that may be required, as described in this section. 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Contributions to labor, agricultural, and horticultural organizations are not deductible as charitable contributions on the donor's federal income tax return. 2012 federal tax forms 1040 instructions However, such payments may be deductible as business expenses if they are ordinary and necessary in the conduct of the taxpayer's trade or business. 2012 federal tax forms 1040 instructions For more information about certain limits affecting the deductibility of these business expenses, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. 2012 federal tax forms 1040 instructions Labor Organizations A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions. 2012 federal tax forms 1040 instructions To show that your organization has the purpose of a labor organization, you should include in the articles of organization or accompanying statements (submitted with your exemption application) information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. 2012 federal tax forms 1040 instructions In addition, no net earnings of the organization can inure to the benefit of any member. 2012 federal tax forms 1040 instructions Composition of membership. 2012 federal tax forms 1040 instructions   While a labor organization generally is composed of employees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization's membership consists mainly of workers does not in itself indicate an exempt purpose. 2012 federal tax forms 1040 instructions You must show in your application that your organization has the purposes described in the preceding paragraph. 2012 federal tax forms 1040 instructions These purposes can be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization. 2012 federal tax forms 1040 instructions Benefits to members. 2012 federal tax forms 1040 instructions   The payment by a labor organization of death, sick, accident, and similar benefits to its individual members with funds contributed by its members, if made under a plan to better the conditions of the members, does not preclude exemption as a labor organization. 2012 federal tax forms 1040 instructions However, an organization does not qualify for exemption as a labor organization if it has no authority to represent members in job-related matters, even if it provides weekly income to its members in the event of a lawful strike by the members' union, in return for an annual payment by the member. 2012 federal tax forms 1040 instructions   For more information on labor organizations, see Life Cycle of a Labor Organization at IRS. 2012 federal tax forms 1040 instructions gov. 2012 federal tax forms 1040 instructions Agricultural and Horticultural Organizations Agricultural and horticultural organizations are connected with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits. 2012 federal tax forms 1040 instructions For the purpose of these provisions, aquatic resources include only animal or vegetable life, but not mineral resources. 2012 federal tax forms 1040 instructions The term harvesting, in this case, includes fishing and related pursuits. 2012 federal tax forms 1040 instructions Agricultural organizations can be quasi-public in character and are often designed to encourage the development of better agricultural and horticultural products through a system of awards, using income from entry fees, gate receipts, and donations to meet the necessary expenses of upkeep and operation. 2012 federal tax forms 1040 instructions When the activities are directed toward the improvement of marketing or other business conditions in one or more lines of business, rather than the improvement of production techniques or the betterment of the conditions of persons engaged in agriculture, the organization must qualify for exemption as a business league, board of trade, or other organization, as discussed next in the section on 501(c)(6) organizations. 2012 federal tax forms 1040 instructions The primary purpose of exempt agricultural and horticultural organizations must be to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. 2012 federal tax forms 1040 instructions The following list contains some examples of activities that show an agricultural or horticultural purpose. 2012 federal tax forms 1040 instructions Promoting various cooperative agricultural, horticultural, and civic activities among rural residents by a state, farm, or home bureau. 2012 federal tax forms 1040 instructions Exhibiting livestock, farm products, and other characteristic features of agriculture and horticulture. 2012 federal tax forms 1040 instructions Testing soil for members and nonmembers of the farm bureau on a cost basis, the results of the tests and other recommendations being furnished to the community members to educate them in soil treatment. 2012 federal tax forms 1040 instructions Guarding the purity of a specific breed of livestock. 2012 federal tax forms 1040 instructions Encouraging improvements in the production of fish on privately owned fish farms. 2012 federal tax forms 1040 instructions Negotiating with processors for the price to be paid to members for their crops. 2012 federal tax forms 1040 instructions For more information on agricultural or horticultural organizations, see Life Cycle of an Agricultural or Horticultural Organization at IRS. 2012 federal tax forms 1040 instructions gov. 2012 federal tax forms 1040 instructions 501(c)(6) - Business Leagues, etc. 2012 federal tax forms 1040 instructions If your association wants to apply for recognition of exemption from federal income tax as a nonprofit business league, chamber of commerce, real estate board, or board of trade, it should file Form 1024. 2012 federal tax forms 1040 instructions For a discussion of the procedure to follow, see chapter 1. 2012 federal tax forms 1040 instructions Your organization must indicate in its application form and attached statements that no part of its net earnings will inure to the benefit of any private shareholder or individual and that it is not organized for profit or organized to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining). 2012 federal tax forms 1040 instructions In addition, your organization must be primarily engaged in activities or functions that are the basis for its exemption. 2012 federal tax forms 1040 instructions It must be primarily supported by membership dues and other income from activities substantially related to its exempt purpose. 2012 federal tax forms 1040 instructions A business league, in general, is an association of persons having some common business interest, the purpose of which is to promote that common interest and not to engage in a regular business of a kind ordinarily carried on for profit. 2012 federal tax forms 1040 instructions Trade associations and professional associations are considered business leagues. 2012 federal tax forms 1040 instructions Chamber of commerce. 2012 federal tax forms 1040 instructions   A chamber of commerce usually is composed of the merchants and traders of a city. 2012 federal tax forms 1040 instructions Board of trade. 2012 federal tax forms 1040 instructions   A board of trade often consists of persons engaged in similar lines of business. 2012 federal tax forms 1040 instructions For example, a nonprofit organization formed to regulate the sale of a specified agricultural commodity to assure equal treatment of producers, warehouse workers, and buyers is a board of trade. 2012 federal tax forms 1040 instructions   Chambers of commerce and boards of trade usually promote the common economic interests of all the commercial enterprises in a given trade community. 2012 federal tax forms 1040 instructions Real estate board. 2012 federal tax forms 1040 instructions   A real estate board consists of members interested in improving the business conditions in the real estate field. 2012 federal tax forms 1040 instructions It is not organized for profit and no part of the net earnings inures to the benefit of any private shareholder or individual. 2012 federal tax forms 1040 instructions Professional football leagues. 2012 federal tax forms 1040 instructions   The Internal Revenue Code specifically defines professional football leagues as exempt organizations under section 501(c)(6). 2012 federal tax forms 1040 instructions They are exempt whether or not they administer a pension fund for football players. 2012 federal tax forms 1040 instructions General purpose. 2012 federal tax forms 1040 instructions   You must indicate in the material submitted with your application that your organization will be devoted to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons. 2012 federal tax forms 1040 instructions It must be shown that the conditions of a particular trade or the interests of the community will be advanced. 2012 federal tax forms 1040 instructions Merely indicating the name of the organization or the object of the local statute under which it is created is not enough to demonstrate the required general purpose. 2012 federal tax forms 1040 instructions Line of business. 2012 federal tax forms 1040 instructions   This term generally refers either to an entire industry or to all components of an industry within a geographic area. 2012 federal tax forms 1040 instructions It does not include a group composed of businesses that market a particular brand within an industry. 2012 federal tax forms 1040 instructions Common business interest. 2012 federal tax forms 1040 instructions   A common business interest of all members of the organization must be established by the application documents. 2012 federal tax forms 1040 instructions Examples. 2012 federal tax forms 1040 instructions   Activities that would tend to illustrate a common business interest are: Promotion of higher business standards and better business methods and encouragement of uniformity and cooperation by a retail merchants association, Education of the public in the use of credit, Establishment of uniform casualty rates and compilation of statistical information by an insurance rating bureau operated by casualty insurance companies, Establishment and maintenance of the integrity of a local commercial market, Operation of a trade publication primarily intended to benefit an entire industry, and Encouragement of the use of goods and services of an entire industry (such as a lawyer referral service whose main purpose is to introduce individuals to the use of the legal profession in the hope that they will enter into lawyer-client relationships on a paying basis as a result). 2012 federal tax forms 1040 instructions Improvement of business conditions. 2012 federal tax forms 1040 instructions   Generally, this must be shown to be the purpose of the organization. 2012 federal tax forms 1040 instructions This is not established by evidence of particular services that provide a convenience or economy to individual members in their businesses, such as advertising that carries the name of members, interest-free loans, assigning exclusive franchise areas, operation of a real estate multiple listing system, or operation of a credit reporting agency. 2012 federal tax forms 1040 instructions Stock or commodity exchange. 2012 federal tax forms 1040 instructions   A stock or commodity exchange is not a business league, chamber of commerce, real estate board, or board of trade and is not exempt under section 501(c)(6). 2012 federal tax forms 1040 instructions Legislative activity. 2012 federal tax forms 1040 instructions   An organization that is exempt under section 501(c)(6) can work for the enactment of laws to advance the common business interests of the organization's members. 2012 federal tax forms 1040 instructions Deduction not allowed for dues used for political or legislative activities. 2012 federal tax forms 1040 instructions   A taxpayer cannot deduct the part of dues or other payments to a business league, trade association, labor union, or similar organization that is reported to the taxpayer by the organization as having been used for any of the following activities. 2012 federal tax forms 1040 instructions Influencing legislation. 2012 federal tax forms 1040 instructions Participating or intervening in a political campaign for, or against, any candidate for public office. 2012 federal tax forms 1040 instructions Trying to influence the general public, or part of the general public, with respect to elections, legislative matters, or referendums (also known as grass roots lobbying). 2012 federal tax forms 1040 instructions Communicating directly with certain executive branch officials to try to influence their official actions or positions. 2012 federal tax forms 1040 instructions See Dues Used for Lobbying or Political Activities under Required Disclosures in chapter 2 for more information. 2012 federal tax forms 1040 instructions Exception for local legislation. 2012 federal tax forms 1040 instructions   Members can deduct dues (or assessments) to an organization that are for expenses of: Appearing before, submitting statements to, or sending communications to members of a local council or similar governing body with respect to legislation or proposed legislation of direct interest to the member, or Communicating information between the member and the organization with respect to local legislation or proposed legislation of direct interest to the organization or the member. 2012 federal tax forms 1040 instructions Legislation or proposed legislation is of direct interest to a taxpayer if it will, or can reasonably be expected to, affect the taxpayer's trade or business. 2012 federal tax forms 1040 instructions De minimis exception. 2012 federal tax forms 1040 instructions   In-house expenditures of $2,000 or less for the year for activities (1) – (4) listed earlier will not prevent a deduction for dues if the dues meet all other tests to be deductible as a business expense. 2012 federal tax forms 1040 instructions Grass roots lobbying. 2012 federal tax forms 1040 instructions   A tax-exempt trade association, labor union, or similar organization is considered to be engaging in grass roots lobbying if it contacts prospective members or calls upon its own members to contact their employees and customers for the purpose of urging such persons to communicate with their elected state or Congressional representatives to support the promotion, defeat, or repeal of legislation that is of direct interest to the organization. 2012 federal tax forms 1040 instructions Any dues or assessments directly related to such activities are not deductible by the taxpayer, since the individuals being contacted, who are not members of the organization, are a segment of the general public. 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. 2012 federal tax forms 1040 instructions They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business. 2012 federal tax forms 1040 instructions   For more information on business leagues, see Life Cycle of a Business League (Trade Association) on IRS. 2012 federal tax forms 1040 instructions gov. 2012 federal tax forms 1040 instructions 501(c)(7) - Social and Recreation Clubs If your club is organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities are for these purposes, it should file Form 1024 to apply for recognition of exemption from federal income tax. 2012 federal tax forms 1040 instructions In applying for recognition of exemption, you should submit the information described in this section. 2012 federal tax forms 1040 instructions Also see chapter 1 for the procedures to follow. 2012 federal tax forms 1040 instructions Typical organizations that should file for recognition of exemption as social clubs include: College alumni associations that are not described in chapter 3 under Alumni association , College fraternities or sororities operating chapter houses for students, Country clubs, Amateur hunting, fishing, tennis, swimming, and other sport clubs, Dinner clubs that provide a meeting place, library, and dining room for members, Hobby clubs, Garden clubs, and Variety clubs. 2012 federal tax forms 1040 instructions Discrimination prohibited. 2012 federal tax forms 1040 instructions   Your organization will not be recognized as tax exempt if its charter, bylaws, or other governing instrument, or any written policy statement provides for discrimination against any person on the basis of race, color, or religion. 2012 federal tax forms 1040 instructions   However, a club that in good faith limits its membership to the members of a particular religion to further the teachings or principles of that religion and not to exclude individuals of a particular race or color will not be considered as discriminating on the basis of religion. 2012 federal tax forms 1040 instructions Also, the restriction on religious discrimination does not apply to a club that is an auxiliary of a fraternal beneficiary society (discussed later) if that society is described in section 501(c)(8) and exempt from tax under section 501(a) and limits its membership to the members of a particular religion. 2012 federal tax forms 1040 instructions Private benefit prohibited. 2012 federal tax forms 1040 instructions   No part of the organization's net earnings can inure to the benefit of any person having a personal and private interest in the activities of the organization. 2012 federal tax forms 1040 instructions For purposes of this requirement, it is not necessary that net earnings be actually distributed. 2012 federal tax forms 1040 instructions Even undistributed earnings can benefit members. 2012 federal tax forms 1040 instructions Examples of this include a decrease in membership dues or an increase in the services the club provides to its members without a corresponding increase in dues or other fees paid for club support. 2012 federal tax forms 1040 instructions However, fixed-fee payments to members who bring new members into the club are not an inurement of the club's net earnings, if the payments are reasonable compensation for performance of a necessary administrative service. 2012 federal tax forms 1040 instructions Purposes. 2012 federal tax forms 1040 instructions   To show that your organization possesses the characteristics of a club within the meaning of the exemption law, you should submit evidence with your application that personal contact, commingling, and fellowship exist among members. 2012 federal tax forms 1040 instructions You must show that members are bound together by a common objective of pleasure, recreation, and other nonprofitable purposes. 2012 federal tax forms 1040 instructions   Fellowship need not be present between each member and every other member of a club if it is a material part in the life of the organization. 2012 federal tax forms 1040 instructions A statewide or nationwide organization that is made up of individual members, but is divided into local groups, satisfies this requirement if fellowship is a material part of the life of each local group. 2012 federal tax forms 1040 instructions   The term other nonprofitable purposes means other purposes similar to pleasure and recreation. 2012 federal tax forms 1040 instructions For example, a club that, in addition to its social activities, has a plan for the payment of sick and death benefits is not operating exclusively for pleasure, recreation, and other nonprofitable purposes. 2012 federal tax forms 1040 instructions Limited membership. 2012 federal tax forms 1040 instructions   The membership in a social club must be limited. 2012 federal tax forms 1040 instructions To show that your organization has a purpose that would characterize it as a club, you should submit evidence with your application that there are limits on admission to membership consistent with the character of the club. 2012 federal tax forms 1040 instructions   A social club that issues corporate membership is dealing with the general public in the form of the corporation's employees. 2012 federal tax forms 1040 instructions Corporate members of a club are not the kind of members contemplated by the law. 2012 federal tax forms 1040 instructions Gross receipts from these members would be a factor in determining whether the club qualifies as a social club. 2012 federal tax forms 1040 instructions See Gross receipts from nonmembership sources , later. 2012 federal tax forms 1040 instructions Bona fide individual memberships paid for by a corporation would not have an effect on the gross receipts source. 2012 federal tax forms 1040 instructions   The fact that a social club may have an associate (nonvoting) class of membership will not be, in and of itself, a cause for nonrecognition of exemption. 2012 federal tax forms 1040 instructions However, if one membership class pays substantially lower dues and fees than another membership class, although both classes enjoy the same rights and privileges in using the club facilities, there may be an inurement of income to the benefited class, resulting in a denial of the club's exemption. 2012 federal tax forms 1040 instructions Support. 2012 federal tax forms 1040 instructions   In general, your club should be supported solely by membership fees, dues, and assessments. 2012 federal tax forms 1040 instructions However, if otherwise entitled to exemption, your club will not be disqualified because it raises revenue from members through the use of club facilities or in connection with club activities. 2012 federal tax forms 1040 instructions Business activities. 2012 federal tax forms 1040 instructions   If your club will engage in business, such as selling real estate, timber, or other products or services, it generally will be denied exemption. 2012 federal tax forms 1040 instructions However, evidence submitted with your application form that your organization will provide meals, refreshments, or services related to its exempt purposes only to its own members or their dependents or guests will not cause denial of exemption. 2012 federal tax forms 1040 instructions Facilities open to public. 2012 federal tax forms 1040 instructions   Evidence that your club's facilities will be open to the general public (persons other than members or their dependents or guests) may cause denial of exemption. 2012 federal tax forms 1040 instructions This does not mean, however, that any dealing with outsiders will automatically deprive a club of exemption. 2012 federal tax forms 1040 instructions Gross receipts from nonmembership sources. 2012 federal tax forms 1040 instructions   A section 501(c)(7) organization can receive up to 35% of its gross receipts, including investment income, from sources outside of its membership without losing its tax-exempt status. 2012 federal tax forms 1040 instructions Income from nontraditional business activity with members is not exempt function income, and thus is included as income from sources outside of the membership. 2012 federal tax forms 1040 instructions Of the 35% gross receipts listed above, up to 15% of the gross receipts can be derived from the use of the club's facilities or services by the general public. 2012 federal tax forms 1040 instructions If an organization has outside income that is more than these limits, all the facts and circumstances will be taken into account in determining whether the organization qualifies for exempt status. 2012 federal tax forms 1040 instructions Gross receipts. 2012 federal tax forms 1040 instructions   Gross receipts, for this purpose, are receipts from the normal and usual (traditionally conducted) activities of the club. 2012 federal tax forms 1040 instructions These receipts include charges, admissions, membership fees, dues, assessments, investment income, and normal recurring capital gains on investments. 2012 federal tax forms 1040 instructions Receipts do not include initiation fees and capital contributions. 2012 federal tax forms 1040 instructions Unusual amounts of income, such as from the sale of a clubhouse or similar facility, are not included in gross receipts or in figuring the percentage limits. 2012 federal tax forms 1040 instructions Nontraditional activities. 2012 federal tax forms 1040 instructions   Activities conducted by a social club need to further its exempt purposes. 2012 federal tax forms 1040 instructions Traditional business activities are those that further a social club's exempt purposes. 2012 federal tax forms 1040 instructions Nontraditional business activities do not further the exempt purposes of a social club even if conducted solely on a membership basis. 2012 federal tax forms 1040 instructions Nontraditional business activities are prohibited (subject to an insubstantial, trivial, and nonrecurrent test) for businesses conducted with both members and nonmembers. 2012 federal tax forms 1040 instructions Examples of nontraditional business activities include sale of package liquor, take-out food, and long-term room rental. 2012 federal tax forms 1040 instructions Fraternity foundations. 2012 federal tax forms 1040 instructions   If your organization is a foundation formed for the exclusive purpose of acquiring and leasing a chapter house to a local fraternity chapter or sorority chapter maintained at an educational institution and does not engage in any social or recreational activities, it may be a title holding corporation (discussed later under section 501(c)(2) organizations and under section 501(c)(25) organizations) rather than a social club. 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Donations to exempt social and recreation clubs are not deductible as charitable contributions on the donor's federal income tax return. 2012 federal tax forms 1040 instructions 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies This section describes the information to be provided upon application for recognition of exemption by two types of fraternal societies: beneficiary and domestic. 2012 federal tax forms 1040 instructions The major distinction is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc. 2012 federal tax forms 1040 instructions , purposes. 2012 federal tax forms 1040 instructions The procedures to follow in applying for recognition of exemption are described in chapter 1. 2012 federal tax forms 1040 instructions If your organization is controlled by a central organization, you should check with your controlling organization to determine whether your unit has been included in a group exemption letter or can be added. 2012 federal tax forms 1040 instructions If so, your organization need not apply for individual recognition of exemption. 2012 federal tax forms 1040 instructions For more information, see Group Exemption Letter in chapter 1 of this publication. 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Donations by an individual to a domestic fraternal beneficiary society or a domestic fraternal society operating under the lodge system are deductible as charitable contributions only if used exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. 2012 federal tax forms 1040 instructions Fraternal Beneficiary Societies (501(c)(8)) A fraternal beneficiary society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. 2012 federal tax forms 1040 instructions The application and accompanying statements should establish that the organization: Is a fraternal organization, Operates under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system, and Provides for the payment of life, sick, accident, or other benefits to the members of the society, order, or association or their dependents. 2012 federal tax forms 1040 instructions Lodge system. 2012 federal tax forms 1040 instructions   Operating under the lodge system means carrying on activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. 2012 federal tax forms 1040 instructions Payment of benefits. 2012 federal tax forms 1040 instructions   It is not essential that every member be covered by the society's program of sick, accident, or death benefits. 2012 federal tax forms 1040 instructions An organization can qualify for exemption if most of its members are eligible for benefits, and the benefits are paid from contributions or dues paid by those members. 2012 federal tax forms 1040 instructions   The benefits must be limited to members and their dependents. 2012 federal tax forms 1040 instructions If members will have the ability to confer benefits to other than themselves and their dependents, exemption will not be recognized. 2012 federal tax forms 1040 instructions Whole-life insurance. 2012 federal tax forms 1040 instructions   Whole-life insurance constitutes a life benefit under section 501(c)(8) even though the policy may contain investment features such as a cash surrender value or a policy loan. 2012 federal tax forms 1040 instructions Reinsurance pool. 2012 federal tax forms 1040 instructions   Payments by a fraternal beneficiary society into a state-sponsored reinsurance pool that protects participating insurers against excessive losses on major medical health and accident insurance will not preclude exemption as a fraternal beneficiary society. 2012 federal tax forms 1040 instructions Domestic Fraternal Societies (501(c)(10)) A domestic fraternal society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. 2012 federal tax forms 1040 instructions The application and accompanying statements should establish that the organization: Is a domestic fraternal organization organized in the U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions , Operates under the lodge system, Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and Does not provide for the payment of life, sick, accident, or other benefits to its members. 2012 federal tax forms 1040 instructions The organization can arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status. 2012 federal tax forms 1040 instructions 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations This section describes the information to be provided upon application for recognition of exemption by the following types of employees' associations: A voluntary employees' beneficiary association (including federal employees' associations) organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries, if no part of the net earnings of the association inures to the benefit of any private shareholder or individual, and A supplemental unemployment benefit trust whose primary purpose is providing for payment of supplemental unemployment benefits. 2012 federal tax forms 1040 instructions Both the application form to file and the information to provide are discussed later under the section that describes your employee association. 2012 federal tax forms 1040 instructions Chapter 1 describes the procedures to follow in applying for exemption. 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Donations to these organizations are not deductible as charitable contributions on the donor's federal income tax return. 2012 federal tax forms 1040 instructions Local Employees' Associations (501(c)(4)) A local association of employees whose membership is limited to employees of a designated person or persons in a particular municipality, and whose income will be devoted exclusively to charitable, educational, or recreational purposes. 2012 federal tax forms 1040 instructions A local employees' association must apply for recognition of exemption by filing Form 1024. 2012 federal tax forms 1040 instructions The organization must submit evidence that: It is of a purely local character, Its membership is limited to employees of a designated person or persons in a particular locality, and Its net earnings will be devoted exclusively to charitable, educational, or recreational purposes. 2012 federal tax forms 1040 instructions A local association of employees that has established a system of paying retirement or death benefits, or both, to its members will not qualify for exemption since the payment of these benefits is not considered as being for charitable, educational, or recreational purposes. 2012 federal tax forms 1040 instructions Similarly, a local association of employees that is operated primarily as a cooperative buying service for its members in order to obtain discount prices on merchandise, services, and activities does not qualify for exemption. 2012 federal tax forms 1040 instructions Voluntary Employees' Beneficiary Associations (501(c)(9)) An application for recognition of exemption as a voluntary employees' beneficiary association must be filed on Form 1024. 2012 federal tax forms 1040 instructions The material submitted with the application must show that your organization: Is a voluntary association of employees, Will provide for payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries and substantially all of its operations are for this purpose, and Will not allow any of its net earnings to inure to the benefit of any private individual or shareholder except in the form of scheduled benefit payments. 2012 federal tax forms 1040 instructions To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. 2012 federal tax forms 1040 instructions Note. 2012 federal tax forms 1040 instructions Under section 4976, the reversion of funds from a section 501(c)(9) organization to the employer who created the beneficiary association may subject the employer to a 100% penalty excise tax on the amount of the reversion. 2012 federal tax forms 1040 instructions Notice requirement. 2012 federal tax forms 1040 instructions   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. 2012 federal tax forms 1040 instructions The organization gives notice by filing Form 1024. 2012 federal tax forms 1040 instructions If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before notice is given. 2012 federal tax forms 1040 instructions An extension of time for filing the notice can be granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . 2012 federal tax forms 1040 instructions Membership. 2012 federal tax forms 1040 instructions   Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. 2012 federal tax forms 1040 instructions This common bond can be a common employer (or affiliated employers), coverage under one or more collective bargaining agreements, membership in a labor union, or membership in one or more locals of a national or international labor union. 2012 federal tax forms 1040 instructions   The membership of an association can include some individuals who are not employees, provided they have an employment-related bond with the employee-members. 2012 federal tax forms 1040 instructions For example, the owner of a business whose employees are members of the association can be a member. 2012 federal tax forms 1040 instructions An association will be considered composed of employees if 90% of its total membership on one day of each quarter of its tax year consists of employees. 2012 federal tax forms 1040 instructions Employees. 2012 federal tax forms 1040 instructions   Employees include individuals who became entitled to membership because they are or were employees. 2012 federal tax forms 1040 instructions For example, an individual will qualify as an employee even though the individual is on a leave of absence or has been terminated due to retirement, disability, or layoff. 2012 federal tax forms 1040 instructions   Generally, membership is voluntary if an affirmative act is required on the part of an employee to become a member. 2012 federal tax forms 1040 instructions Conversely, membership is involuntary if the designation as a member is due to employee status. 2012 federal tax forms 1040 instructions However, an association will be considered voluntary if employees are required to be members of the organization as a condition of their employment and they do not incur a detriment (such as a payroll deduction) as a result of their membership. 2012 federal tax forms 1040 instructions An employer has not imposed involuntary membership on the employee if membership is required as the result of a collective bargaining agreement or as an incident of membership in a labor organization. 2012 federal tax forms 1040 instructions Payment of benefits. 2012 federal tax forms 1040 instructions   The information submitted with your application must show that your organization will pay life, sick, accident, supplemental unemployment, or other similar benefits. 2012 federal tax forms 1040 instructions The benefits can be provided directly by your association or indirectly by your association through the payments of premiums to an insurance company (or fees to a medical clinic). 2012 federal tax forms 1040 instructions Benefits can be in the form of medical, clinical, or hospital services, transportation furnished for medical care, or money payments. 2012 federal tax forms 1040 instructions Nondiscrimination requirements. 2012 federal tax forms 1040 instructions   An organization that is part of a plan will not be exempt unless the plan meets certain nondiscrimination requirements. 2012 federal tax forms 1040 instructions However, if the organization is part of a plan that is a collective bargaining agreement that was the subject of good faith bargaining between employee organizations and employers, the plan need not meet these requirements for the organization to qualify as tax exempt. 2012 federal tax forms 1040 instructions   A plan meets the nondiscrimination requirements only if both of the following statements are true. 2012 federal tax forms 1040 instructions Each class of benefits under the plan is provided under a classification of employees that is set forth in the plan and does not discriminate in favor of employees who are highly compensated individuals. 2012 federal tax forms 1040 instructions The benefits provided under each class of benefits do not discriminate in favor of highly compensated individuals. 2012 federal tax forms 1040 instructions A life insurance, disability, severance pay, or supplemental unemployment compensation benefit does not discriminate in favor of highly compensated individuals merely because the benefits available bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees covered by the plan. 2012 federal tax forms 1040 instructions   For purposes of determining whether a plan meets the nondiscrimination requirements, the employer can elect to exclude all disability or severance payments payable to individuals who are in pay status as of January 1, 1985. 2012 federal tax forms 1040 instructions This will not apply to any increase in such payment by any plan amendment adopted after June 22, 1984. 2012 federal tax forms 1040 instructions   If a plan provides a benefit for which there is a nondiscrimination provision provided under Chapter 1 of the Internal Revenue Code as a condition of that benefit being excluded from gross income, these nondiscrimination requirements do not apply. 2012 federal tax forms 1040 instructions The benefit will be considered nondiscriminatory only if it meets the nondiscrimination provision of the applicable Code section. 2012 federal tax forms 1040 instructions For example, benefits provided under a medical reimbursement plan would meet the nondiscrimination requirements for an association, if the benefits meet the nondiscrimination requirements of section 105(h)(3) and 105(h)(4). 2012 federal tax forms 1040 instructions Excluded employees. 2012 federal tax forms 1040 instructions   Certain employees who are not covered by a plan can be excluded from consideration in applying these requirements. 2012 federal tax forms 1040 instructions These include employees: Who have not completed 3 years of service, Who have not attained age 21, Who are seasonal or less than half-time employees, Who are not in the plan and who are included in a unit of employees covered by a collective bargaining agreement if the class of benefits involved was the subject of good faith bargaining, or Who are nonresident aliens and who receive no earned income from the employer that has United States source income. 2012 federal tax forms 1040 instructions Highly compensated individual. 2012 federal tax forms 1040 instructions   A highly compensated individual is one who: Owned 5 percent or more of the employer at any time during the current year or the preceding year, Received more than $115,000 in compensation from the employer for the preceding year (the amount is annualized for inflation. 2012 federal tax forms 1040 instructions Go to IRS. 2012 federal tax forms 1040 instructions gov, and search “Pension Plan Limitation” for the year), and Was among the top 20% of employees by compensation for the preceding year. 2012 federal tax forms 1040 instructions However, the employer can choose not to have (3) apply. 2012 federal tax forms 1040 instructions Aggregation rules. 2012 federal tax forms 1040 instructions   The employer can choose to treat two or more plans as one plan for purposes of meeting the nondiscrimination requirements. 2012 federal tax forms 1040 instructions Employees of controlled groups of corporations, trades, or businesses under common control, or members of an affiliated service group, are treated as employees of a single employer. 2012 federal tax forms 1040 instructions Leased employees are treated as employees of the recipient. 2012 federal tax forms 1040 instructions One employee. 2012 federal tax forms 1040 instructions   A trust created to provide benefits to one employee will not qualify as a voluntary employees' beneficiary association under section 501(c)(9). 2012 federal tax forms 1040 instructions Supplemental Unemployment Benefit Trusts (501(c)(17)) A trust or trusts forming part of a written plan (established and maintained by an employer, his or her employees, or both) providing solely for the payment of supplemental unemployment compensation benefits must file the application for recognition of exemption on Form 1024. 2012 federal tax forms 1040 instructions The trust must be a valid, existing trust under local law and must be evidenced by an executed document. 2012 federal tax forms 1040 instructions A conformed copy of the plan of which the trust is a part should be attached to the application. 2012 federal tax forms 1040 instructions To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. 2012 federal tax forms 1040 instructions Note. 2012 federal tax forms 1040 instructions Under section 4976, the reversion of funds from a section 501(c)(17) organization to the employer who created the supplemental unemployment benefit trust may subject the employer to a 100% penalty excise tax on the amount of the reversion. 2012 federal tax forms 1040 instructions Notice requirement. 2012 federal tax forms 1040 instructions   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. 2012 federal tax forms 1040 instructions The organization gives notice by filing Form 1024. 2012 federal tax forms 1040 instructions If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before such notice is given. 2012 federal tax forms 1040 instructions An extension of time for filing the notice is granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . 2012 federal tax forms 1040 instructions Types of payments. 2012 federal tax forms 1040 instructions   You must show that the supplemental unemployment compensation benefits will be benefits paid to an employee because of the employee's involuntary separation from employment (whether or not the separation is temporary) resulting directly from a reduction-in-force, discontinuance of a plant or operation, or other similar conditions. 2012 federal tax forms 1040 instructions In addition, sickness and accident benefits (but not vacation, retirement, or death benefits) may be included in the plan if these are subordinate to the unemployment compensation benefits. 2012 federal tax forms 1040 instructions Diversion of funds. 2012 federal tax forms 1040 instructions   It must be impossible under the plan (at any time before the satisfaction of all liabilities with respect to employees under the plan) to use or to divert any of the corpus or income of the trust to any purpose other than the payment of supplemental unemployment compensation benefits (or sickness or accident benefits to the extent just explained). 2012 federal tax forms 1040 instructions Discrimination in benefits. 2012 federal tax forms 1040 instructions   Neither the terms of the plan nor the actual payment of benefits can be discriminatory in favor of the company's officers, stockholders, supervisors, or highly paid employees. 2012 federal tax forms 1040 instructions However, a plan is not discriminatory merely because benefits bear a uniform relationship to compensation or the rate of compensation. 2012 federal tax forms 1040 instructions Prohibited transactions and exemption. 2012 federal tax forms 1040 instructions   If your organization is a supplemental unemployment benefit trust and has received a denial of exemption because it engaged in a prohibited transaction, as defined by section 503(b), it can file a claim for exemption in any tax year following the tax year in which the notice of denial was issued. 2012 federal tax forms 1040 instructions It must file the claim on Form 1024. 2012 federal tax forms 1040 instructions The organization must include a written declaration that it will not knowingly again engage in a prohibited transaction. 2012 federal tax forms 1040 instructions An authorized principal officer of your organization must make this declaration under the penalties of perjury. 2012 federal tax forms 1040 instructions   If your organization has satisfied all requirements as a supplemental unemployment benefit trust described in section 501(c)(17), it will be notified in writing that it has been recognized as exempt. 2012 federal tax forms 1040 instructions However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. 2012 federal tax forms 1040 instructions Tax year in this case means the established annual accounting period of the organization or, if the organization has not established an annual accounting period, the calendar year. 2012 federal tax forms 1040 instructions For more information about the requirements for reestablishing an exemption previously denied, contact the IRS. 2012 federal tax forms 1040 instructions 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Each of the following organizations apply for recognition of exemption from federal income tax by filing Form 1024. 2012 federal tax forms 1040 instructions Benevolent life insurance associations of a purely local character and like organizations. 2012 federal tax forms 1040 instructions Mutual ditch or irrigation companies and like organizations. 2012 federal tax forms 1040 instructions Mutual or cooperative telephone companies and like organizations. 2012 federal tax forms 1040 instructions A like organization is an organization that performs a service comparable to that performed by any one of the above organizations. 2012 federal tax forms 1040 instructions The information to be provided upon application by each of these organizations is described in this section. 2012 federal tax forms 1040 instructions For information as to the procedures to follow in applying for exemption, see chapter 1. 2012 federal tax forms 1040 instructions General requirements. 2012 federal tax forms 1040 instructions   These organizations must use their income solely to cover losses and expenses, with any excess being returned to members or retained to cover future losses and expenses. 2012 federal tax forms 1040 instructions They must collect at least 85% of their income from members for the sole purpose of meeting losses and expenses. 2012 federal tax forms 1040 instructions Mutual character. 2012 federal tax forms 1040 instructions   These organizations, other than benevolent life insurance associations, must be organized and operated on a mutual or cooperative basis. 2012 federal tax forms 1040 instructions They are associations of persons or organizations, or both, banded together to provide themselves a mutually desirable service approximately at cost and on a mutual basis. 2012 federal tax forms 1040 instructions To maintain the mutual characteristic of democratic ownership and control, they must be so organized and operated that their members have the right to choose the management, to receive services at cost, to receive a return of any excess of payments over losses and expenses, and to share in any assets upon dissolution. 2012 federal tax forms 1040 instructions   The rights and interests of members in the annual savings of the organization must be determined in proportion to their business with the organization. 2012 federal tax forms 1040 instructions Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. 2012 federal tax forms 1040 instructions The bylaws must not provide for forfeiture of a member's rights and interest upon withdrawal or termination. 2012 federal tax forms 1040 instructions Membership. 2012 federal tax forms 1040 instructions   Membership of a mutual organization consists of those who join the organization to obtain its services, and have a voice in its management. 2012 federal tax forms 1040 instructions In a stock company, the stockholders are members. 2012 federal tax forms 1040 instructions However, a mutual life insurance organization cannot have policyholders other than its members. 2012 federal tax forms 1040 instructions Losses and expenses. 2012 federal tax forms 1040 instructions   In furnishing services substantially at cost, an organization must use its income solely for paying losses and expenses. 2012 federal tax forms 1040 instructions Any excess income not retained in reasonable reserves for future losses and expenses belongs to members in proportion to their patronage or business done with the organization. 2012 federal tax forms 1040 instructions If such patronage refunds are retained in reasonable amounts for purposes of expanding and improving facilities, retiring capital indebtedness, acquiring other assets, and unexpected expenses, the organization must maintain records sufficient to reflect the equity of each member in the assets acquired with the funds. 2012 federal tax forms 1040 instructions Distributions of proceeds. 2012 federal tax forms 1040 instructions   The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. 2012 federal tax forms 1040 instructions Such distribution represents a refund in the costs of services rendered to the member. 2012 federal tax forms 1040 instructions The 85% Requirement All of the organizations listed above must submit evidence with their application that they receive 85% or more of their gross income from their members for the sole purpose of meeting losses and expenses. 2012 federal tax forms 1040 instructions Nevertheless, certain items of income are excluded from the computation of the 85% requirement if the organization is a mutual or cooperative telephone or electric company. 2012 federal tax forms 1040 instructions Mutual or cooperative telephone company. 2012 federal tax forms 1040 instructions   A mutual or cooperative telephone company will exclude from the computation of the 85% requirement any income received or accrued from: A nonmember telephone company for the performance of communication services involving the completion of long distance calls to, from, or between members of the mutual or cooperative telephone company, Qualified pole rentals, The sale of display listings in a directory furnished to its members, or The prepayment of a loan created in 1987, 1988, or 1989, under section 306A, 306B, or 311 of the Rural Electrification Act of 1936. 2012 federal tax forms 1040 instructions Mutual or cooperative electric company. 2012 federal tax forms 1040 instructions   A mutual or cooperative electric company will exclude from the computation of the 85% requirement any income received or accrued from: Qualified pole rentals, Any provision or sale of electric energy transmission services or ancillary service if the services are provided on a nondiscriminatory open access basis under an open access transmission tariff approved or accepted by the Federal Energy Regulatory Commission (FERC) or under an independent transmission provider agreement approved or accepted by FERC (other than income received or accrued directly or indirectly from a member), The provision or sale of electric energy distribution services or ancillary services if the services are provided on a nondiscriminatory open-access basis to distribute electric energy not owned by the mutual or electric cooperative company: To end-users who are served by distribution facilities not owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), or Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or Any asset exchange or conversion transaction. 2012 federal tax forms 1040 instructions   An electric cooperative's sale of excess fuel at cost in the year of purchase is not income for purposes of determining compliance with the 85% requirement. 2012 federal tax forms 1040 instructions Qualified pole rental. 2012 federal tax forms 1040 instructions   The term qualified pole rental means any rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that are used by the company in providing telephone or electric services to its members, and Pursuant to the rental to support one or more wires (in addition to wires described in (1)) for use in connection with the transmission by wire of electricity or of telephone or other communications. 2012 federal tax forms 1040 instructions   The term rental, for this purpose, includes any sale of the right to use the pole (or other structure). 2012 federal tax forms 1040 instructions The 85% requirement is applied on the basis of an annual accounting period. 2012 federal tax forms 1040 instructions Failure of an organization to meet the requirement in a particular year precludes exemption for that year, but has no effect upon exemption for years in which the 85% requirement is met. 2012 federal tax forms 1040 instructions Gain from the sale or conversion of the organization's property is not considered an amount received from members in determining whether the organization's income consists of amounts collected from members. 2012 federal tax forms 1040 instructions Because the 85% income test is based on gross income, capital losses cannot be used to reduce capital gains for purposes of this test. 2012 federal tax forms 1040 instructions Example. 2012 federal tax forms 1040 instructions   The books of an organization reflect the following for the calendar year. 2012 federal tax forms 1040 instructions Collections from members $2,400 Short-term capital gains 600 Short-term capital losses 400 Other income None Gross income ($2,400 + $600 =$3000) 100% Collected from members ($2,400) 80%   Since amounts collected from members do not constitute at least 85% of gross income, the organization is not entitled to exemption from federal income tax for the year. 2012 federal tax forms 1040 instructions   Voluntary contributions in the nature of gifts are not taken into account for purposes of the 85% computation. 2012 federal tax forms 1040 instructions   Other tax-exempt income besides gifts is considered as income received from other than members in applying the 85% test. 2012 federal tax forms 1040 instructions   If the 85% test is not met, your organization, if classifiable under this section, will not qualify for exemption as any other type of organization described in this publication. 2012 federal tax forms 1040 instructions Tax treatment of donations. 2012 federal tax forms 1040 instructions   Donations to an organization described in this section are not deductible as charitable contributions on the donor's federal income tax return. 2012 federal tax forms 1040 instructions Local Life Insurance Associations A benevolent life insurance association or an organization seeking recognition of exemption on grounds of similarity to a benevolent life insurance association must submit evidence upon applying for recognition of exemption that it will be of a purely local character, that its excess funds will be refunded to members or retained in reasonable reserves to meet future losses and expenses, and that it meets the 85% income requirement. 2012 federal tax forms 1040 instructions If an organization issues policies for stipulated cash premiums, or if it requires advance deposits to cover the cost of the insurance and maintains investments from which more than 15% of its income is derived, it will not be entitled to exemption. 2012 federal tax forms 1040 instructions To establish that your organization is of a purely local character, it should show that its activities will be confined to a particular community, place, or district irrespective of political subdivisions. 2012 federal tax forms 1040 instructions If the activities of an organization are limited only by the borders of a state, it cannot be purely local in character. 2012 federal tax forms 1040 instructions A benevolent life insurance association that does not terminate membership when a member moves from the local area in which the association operates will qualify for exemption if it meets the other requirements. 2012 federal tax forms 1040 instructions A copy of each type of policy issued by your organization should be included with the application for recognition of exemption. 2012 federal tax forms 1040 instructions Organizations similar to local benevolent life insurance companies. 2012 federal tax forms 1040 instructions   These organizations include those that in addition to paying death benefits also provide for the payment of sick, accident, or health benefits. 2012 federal tax forms 1040 instructions However, an organization that pays only sick, accident, or health benefits, but not life insurance benefits, is not an organization similar to a benevolent life insurance association and should not apply for recognition of exemption as described in this section. 2012 federal tax forms 1040 instructions Burial and funeral benefit insurance organization. 2012 federal tax forms 1040 instructions   This type of organization can apply for recognition of exemption as an organization similar to a benevolent life insurance company if it establishes that the benefits are paid in cash and if it is not engaged directly in the manufacture of funeral supplies or the performance of funeral services. 2012 federal tax forms 1040 instructions An organization that provides its benefits in the form of supplies and service is not a life insurance company. 2012 federal tax forms 1040 instructions Such an organization can seek recognition of exemption from federal income tax, however, as a mutual insurance company other than life. 2012 federal tax forms 1040 instructions Mutual or Cooperative Associations Mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations need not establish that they are of a purely local character. 2012 federal tax forms 1040 instructions They can serve noncontiguous areas. 2012 federal tax forms 1040 instructions Like organization. 2012 federal tax forms 1040 instructions   A like organization is a cooperative or mutual organization that performs a service similar to mutual ditch, irrigation, telephone, or electric companies. 2012 federal tax forms 1040 instructions Examples include the following: cooperatives that provide protection of river banks to prevent erosion, water and sewer services, cable television, satellite, television, cellular phone services, two-way radio service, or natural gas services. 2012 federal tax forms 1040 instructions 501(c)(13) - Cemetery Companies If your organization wishes to obtain recognition of exemption from federal income tax as a cemetery company or a corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, it must file an application on Form 1024. 2012 federal tax forms 1040 instructions For the procedure to follow to file an application, see Application, Approval, and Appeal Procedures in chapter 1. 2012 federal tax forms 1040 instructions A nonprofit mutual cemetery company that seeks recognition of exemption should submit evidence with its application that it is owned and operated exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes and not for purposes of resale. 2012 federal tax forms 1040 instructions A mutual cemetery company that also engages in charitable activities, such as the burial of paupers, will be regarded as operating within this standard. 2012 federal tax forms 1040 instructions The fact that a mutual cemetery company limits its membership to a particular class of individuals, such as members of a family, will not affect its status as mutual so long as all the other requirements of section 501(c)(13) are met. 2012 federal tax forms 1040 instructions If your organization is a nonprofit corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, you should show that it is not permitted by its charter to engage in any business not necessarily incident to that purpose. 2012 federal tax forms 1040 instructions Operating a mortuary is not permitted. 2012 federal tax forms 1040 instructions However, selling monuments, markers, vaults, and flowers solely for use in the cemetery is permitted if the profits from these sales are used to maintain the cemetery as a whole. 2012 federal tax forms 1040 instructions How income can be used. 2012 federal tax forms 1040 instructions   You should show that your organization's earnings are or will be used only in one or more of the following ways. 2012 federal tax forms 1040 instructions To pay the ordinary and necessary expenses of operating, maintaining, and improving the cemetery or crematorium. 2012 federal tax forms 1040 instructions To buy cemetery property. 2012 federal tax forms 1040 instructions To create a fund that will provide a source of income for the perpetual care of the cemetery or a reasonable reserve for any ordinary or necessary purpose. 2012 federal tax forms 1040 instructions No part of the net earnings of your organization can inure to the benefit of any private shareholder or individual. 2012 federal tax forms 1040 instructions Ordinary and necessary expenses in connection with the operation, management, maintenance, and improvement of the cemetery are permitted, as are reasonable fees for the services of a manager. 2012 federal tax forms 1040 instructions Buying cemetery property. 2012 federal tax forms 1040 instructions   Payments can be made to amortize debt incurred to buy land, but cannot be in the nature of profit distributions. 2012 federal tax forms 1040 instructions You must show the method used to finance the purchase of the cemetery property and that the purchase price of the land at the time of its sale to the cemetery was not unreasonable. 2012 federal tax forms 1040 instructions   Except for holders of preferred stock (discussed later), no person can have any interest in the net earnings of a tax-exempt cemetery company or crematorium. 2012 federal tax forms 1040 instructions Therefore, if property is transferred to the organization in exchange for an interest in the organization's net earnings, the organization will not