Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File A Free Tax Extension Online

How To File Amended ReturnW1040State TaxesBack Tax DebtFree Federal And State EfileFree Income Tax PreparationFree H And R Block MilitaryEz FormFederal Tax Forms 2009Free Tax PrepFree State Tax1040ez TaxWhat Forms Do I Need To File An Amended Tax ReturnFile Amended ReturnHow To File 1040ez Online For Free2011 Free Tax SoftwareFiling My 2012 Taxes2013 1040ez2011 Ez FormIrs Gov Form 1040nrMy Pay GovAmending TaxFreetax1040 Ez Tax FormsFree H&r Block MilitaryCan You File State Taxes For FreeTurbotax Business Federal E File 2012 For Pc DownloadEz File 1040File Late Taxes FreeRevise Tax ReturnState Income Tax FormFree Irs Forms2006 Tax Software Free DownloadWhere Mail 1040x Amended ReturnFree Tax Usa 2012How Do I File 2011 TaxesHelp Me File 1040ezFree E File IrsTurbotax For Students Free1040x Amended Tax Form

File A Free Tax Extension Online

File a free tax extension online Publication 575 - Main Content Table of Contents General InformationPension. File a free tax extension online Annuity. File a free tax extension online Qualified employee plan. File a free tax extension online Qualified employee annuity. File a free tax extension online Designated Roth account. File a free tax extension online Tax-sheltered annuity plan. File a free tax extension online Fixed-period annuities. File a free tax extension online Annuities for a single life. File a free tax extension online Joint and survivor annuities. File a free tax extension online Variable annuities. File a free tax extension online Disability pensions. File a free tax extension online Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. File a free tax extension online Taxation of Periodic PaymentsPeriod of participation. File a free tax extension online Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. File a free tax extension online No tax withheld. File a free tax extension online Partial rollovers. File a free tax extension online Frozen deposits. File a free tax extension online Reasonable period of time. File a free tax extension online 20% Mandatory withholding. File a free tax extension online How to report. File a free tax extension online How to report. File a free tax extension online Special rule for Roth IRAs and designated Roth accounts. File a free tax extension online Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. File a free tax extension online How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. File a free tax extension online   Some of the terms used in this publication are defined in the following paragraphs. File a free tax extension online Pension. File a free tax extension online   A pension is generally a series of definitely determinable payments made to you after you retire from work. File a free tax extension online Pension payments are made regularly and are based on such factors as years of service and prior compensation. File a free tax extension online Annuity. File a free tax extension online   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. File a free tax extension online They can be either fixed (under which you receive a definite amount) or variable (not fixed). File a free tax extension online You can buy the contract alone or with the help of your employer. File a free tax extension online Qualified employee plan. File a free tax extension online   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. File a free tax extension online It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). File a free tax extension online To determine whether your plan is a qualified plan, check with your employer or the plan administrator. File a free tax extension online Qualified employee annuity. File a free tax extension online   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. File a free tax extension online Designated Roth account. File a free tax extension online   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. File a free tax extension online Elective deferrals that are designated as Roth contributions are included in your income. File a free tax extension online However, qualified distributions (explained later) are not included in your income. File a free tax extension online You should check with your plan administrator to determine if your plan will accept designated Roth contributions. File a free tax extension online Tax-sheltered annuity plan. File a free tax extension online   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. File a free tax extension online Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. File a free tax extension online Types of pensions and annuities. File a free tax extension online   Pensions and annuities include the following types. File a free tax extension online Fixed-period annuities. File a free tax extension online   You receive definite amounts at regular intervals for a specified length of time. File a free tax extension online Annuities for a single life. File a free tax extension online   You receive definite amounts at regular intervals for life. File a free tax extension online The payments end at death. File a free tax extension online Joint and survivor annuities. File a free tax extension online   The first annuitant receives a definite amount at regular intervals for life. File a free tax extension online After he or she dies, a second annuitant receives a definite amount at regular intervals for life. File a free tax extension online The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. File a free tax extension online Variable annuities. File a free tax extension online   You receive payments that may vary in amount for a specified length of time or for life. File a free tax extension online The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. File a free tax extension online Disability pensions. File a free tax extension online   You receive disability payments because you retired on disability and have not reached minimum retirement age. File a free tax extension online More than one program. File a free tax extension online   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. File a free tax extension online If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. File a free tax extension online Also, you may be considered to have received more than one pension or annuity. File a free tax extension online Your former employer or the plan administrator should be able to tell you if you have more than one contract. File a free tax extension online Example. File a free tax extension online Your employer set up a noncontributory profit-sharing plan for its employees. File a free tax extension online The plan provides that the amount held in the account of each participant will be paid when that participant retires. File a free tax extension online Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. File a free tax extension online The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. File a free tax extension online Under the pension plan, however, a formula determines the amount of the pension benefits. File a free tax extension online The amount of contributions is the amount necessary to provide that pension. File a free tax extension online Each plan is a separate program and a separate contract. File a free tax extension online If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. File a free tax extension online Distributions from a designated Roth account are treated separately from other distributions from the plan. File a free tax extension online Qualified domestic relations order (QDRO). File a free tax extension online   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. File a free tax extension online The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. File a free tax extension online A QDRO may not award an amount or form of benefit that is not available under the plan. File a free tax extension online   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. File a free tax extension online The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. File a free tax extension online The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. File a free tax extension online The denominator is the present value of all benefits payable to the participant. File a free tax extension online   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. File a free tax extension online Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. File a free tax extension online For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. File a free tax extension online Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. File a free tax extension online The earnings are not taxed until distributed either in a withdrawal or in annuity payments. File a free tax extension online The taxable part of a distribution is treated as ordinary income. File a free tax extension online Net investment income tax. File a free tax extension online   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). File a free tax extension online For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. File a free tax extension online For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. File a free tax extension online Withdrawals. File a free tax extension online   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. File a free tax extension online The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. File a free tax extension online   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). File a free tax extension online However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. File a free tax extension online To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). File a free tax extension online   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. File a free tax extension online   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. File a free tax extension online The rest is taxable. File a free tax extension online   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. File a free tax extension online If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. File a free tax extension online Annuity payments. File a free tax extension online   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. File a free tax extension online For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. File a free tax extension online For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. File a free tax extension online For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. File a free tax extension online Death benefits. File a free tax extension online    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. File a free tax extension online If you choose to receive an annuity, the payments are subject to tax as described above. File a free tax extension online If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. File a free tax extension online See Survivors and Beneficiaries , later. File a free tax extension online Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. File a free tax extension online If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. File a free tax extension online You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. File a free tax extension online You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. File a free tax extension online Your 457(b) plan may have a designated Roth account option. File a free tax extension online If so, you may be able to roll over amounts to the designated Roth account or make contributions. File a free tax extension online Elective deferrals to a designated Roth account are included in your income. File a free tax extension online Qualified distributions (explained later) are not included in your income. File a free tax extension online See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. File a free tax extension online This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. File a free tax extension online For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. File a free tax extension online Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. File a free tax extension online Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. File a free tax extension online Nonelective deferred compensation plans for nonemployees (independent contractors). File a free tax extension online Deferred compensation plans maintained by churches. File a free tax extension online Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. File a free tax extension online An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. File a free tax extension online Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. File a free tax extension online You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. File a free tax extension online Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. File a free tax extension online You may be entitled to a tax credit if you were permanently and totally disabled when you retired. File a free tax extension online For information on this credit, see Publication 524. File a free tax extension online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. File a free tax extension online Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. File a free tax extension online Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. File a free tax extension online For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. File a free tax extension online Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. File a free tax extension online The premiums can be for coverage for you, your spouse, or dependents. File a free tax extension online The distribution must be made directly from the plan to the insurance provider. File a free tax extension online You can exclude from income the smaller of the amount of the insurance premiums or $3,000. File a free tax extension online You can only make this election for amounts that would otherwise be included in your income. File a free tax extension online The amount excluded from your income cannot be used to claim a medical expense deduction. File a free tax extension online An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. File a free tax extension online If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. File a free tax extension online The amount shown in box 2a of Form 1099-R does not reflect this exclusion. File a free tax extension online Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. File a free tax extension online Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. File a free tax extension online Enter “PSO” next to the appropriate line on which you report the taxable amount. File a free tax extension online If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. File a free tax extension online Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. File a free tax extension online These categories are treated differently for income tax purposes. File a free tax extension online The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. File a free tax extension online This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. File a free tax extension online If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. File a free tax extension online S. File a free tax extension online Railroad Retirement Board (RRB). File a free tax extension online For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. File a free tax extension online The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). File a free tax extension online It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. File a free tax extension online Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. File a free tax extension online This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. File a free tax extension online (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. File a free tax extension online ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. File a free tax extension online See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. File a free tax extension online Form RRB-1099-R is used for U. File a free tax extension online S. File a free tax extension online citizens, resident aliens, and nonresident aliens. File a free tax extension online Nonresident aliens. File a free tax extension online   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. File a free tax extension online Nonresident aliens are subject to mandatory U. File a free tax extension online S. File a free tax extension online tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. File a free tax extension online A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. File a free tax extension online See Tax withholding next for more information. File a free tax extension online   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. File a free tax extension online To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. File a free tax extension online For information on filing requirements for aliens, see Publication 519, U. File a free tax extension online S. File a free tax extension online Tax Guide for Aliens. File a free tax extension online For information on tax treaties between the United States and other countries that may reduce or eliminate U. File a free tax extension online S. File a free tax extension online tax on your benefits, see Publication 901, U. File a free tax extension online S. File a free tax extension online Tax Treaties. File a free tax extension online Tax withholding. File a free tax extension online   To request or change your income tax withholding from SSEB payments, U. File a free tax extension online S. File a free tax extension online citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. File a free tax extension online To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. File a free tax extension online If you are a nonresident alien or a U. File a free tax extension online S. File a free tax extension online citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. File a free tax extension online S. File a free tax extension online tax withholding. File a free tax extension online Nonresident U. File a free tax extension online S. File a free tax extension online citizens cannot elect to be exempt from withholding on payments delivered outside of the U. File a free tax extension online S. File a free tax extension online Help from the RRB. File a free tax extension online   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. File a free tax extension online S. File a free tax extension online consulate/Embassy if you reside outside the United States. File a free tax extension online You can visit the RRB on the Internet at www. File a free tax extension online rrb. File a free tax extension online gov. File a free tax extension online Form RRB-1099-R. File a free tax extension online   The following discussion explains the items shown on Form RRB-1099-R. File a free tax extension online The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. File a free tax extension online   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. File a free tax extension online   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. File a free tax extension online To determine if any of these rules apply to your benefits, see the discussions about them later. File a free tax extension online   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. File a free tax extension online Use distribution code “7” if you are asked for a distribution code. File a free tax extension online Distribution codes are not shown on Form RRB-1099-R. File a free tax extension online   There are three copies of this form. File a free tax extension online Copy B is to be included with your income tax return if federal income tax is withheld. File a free tax extension online Copy C is for your own records. File a free tax extension online Copy 2 is filed with your state, city, or local income tax return, when required. File a free tax extension online See the illustrated Copy B (Form RRB-1099-R) above. File a free tax extension online       Each beneficiary will receive his or her own Form RRB-1099-R. File a free tax extension online If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. File a free tax extension online So that you get your form timely, make sure the RRB always has your current mailing address. File a free tax extension online Please click here for the text description of the image. File a free tax extension online Form RRB-1099-R Box 1—Claim Number and Payee Code. File a free tax extension online   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. File a free tax extension online This is the number under which the RRB paid your benefits. File a free tax extension online Your payee code follows your claim number and is the last number in this box. File a free tax extension online It is used by the RRB to identify you under your claim number. File a free tax extension online In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. File a free tax extension online Box 2—Recipient's Identification Number. File a free tax extension online   This is the recipient's U. File a free tax extension online S. File a free tax extension online taxpayer identification number. File a free tax extension online It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. File a free tax extension online If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. File a free tax extension online The Instructions for Form W-7 explain how and when to apply. File a free tax extension online Box 3—Employee Contributions. File a free tax extension online   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. File a free tax extension online This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). File a free tax extension online (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. File a free tax extension online ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. File a free tax extension online It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. File a free tax extension online If this amount has changed, the change is retroactive. File a free tax extension online You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. File a free tax extension online If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. File a free tax extension online    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. File a free tax extension online Box 4—Contributory Amount Paid. File a free tax extension online   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. File a free tax extension online (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. File a free tax extension online ) This amount is the total contributory pension paid in 2013. File a free tax extension online It may be partly taxable and partly tax free or fully taxable. File a free tax extension online If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. File a free tax extension online Box 5—Vested Dual Benefit. File a free tax extension online   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. File a free tax extension online It is fully taxable. File a free tax extension online VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. File a free tax extension online Note. File a free tax extension online The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. File a free tax extension online Box 6—Supplemental Annuity. File a free tax extension online   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. File a free tax extension online It is fully taxable. File a free tax extension online Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. File a free tax extension online Box 7—Total Gross Paid. File a free tax extension online   This is the sum of boxes 4, 5, and 6. File a free tax extension online The amount represents the total pension paid in 2013. File a free tax extension online Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. File a free tax extension online Box 8—Repayments. File a free tax extension online   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. File a free tax extension online The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. File a free tax extension online It only includes repayments of benefits that were taxable to you. File a free tax extension online This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. File a free tax extension online If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. File a free tax extension online For more information about repayments, see Repayment of benefits received in an earlier year , later. File a free tax extension online    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. File a free tax extension online Box 9—Federal Income Tax Withheld. File a free tax extension online   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. File a free tax extension online Include this on your income tax return as tax withheld. File a free tax extension online If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. File a free tax extension online Determine the total amount of U. File a free tax extension online S. File a free tax extension online federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. File a free tax extension online Box 10—Rate of Tax. File a free tax extension online   If you are taxed as a U. File a free tax extension online S. File a free tax extension online citizen or resident alien, this box does not apply to you. File a free tax extension online If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. File a free tax extension online If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. File a free tax extension online Box 11—Country. File a free tax extension online   If you are taxed as a U. File a free tax extension online S. File a free tax extension online citizen or resident alien, this box does not apply to you. File a free tax extension online If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. File a free tax extension online If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. File a free tax extension online Box 12—Medicare Premium Total. File a free tax extension online   This is for information purposes only. File a free tax extension online The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. File a free tax extension online Medicare premium refunds are not included in the Medicare total. File a free tax extension online The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). File a free tax extension online However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. File a free tax extension online If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. File a free tax extension online Repayment of benefits received in an earlier year. File a free tax extension online   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. File a free tax extension online   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. File a free tax extension online The 2%-of-adjusted-gross-income limit applies to this deduction. File a free tax extension online You cannot take this deduction if you file Form 1040A. File a free tax extension online    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. File a free tax extension online For more information, see Repayments in Publication 525. File a free tax extension online Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. File a free tax extension online However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. File a free tax extension online (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. File a free tax extension online ) If you choose not to have tax withheld or if you do not have enough tax withheld, you may have to make estimated tax payments. File a free tax extension online See Estimated tax , later. File a free tax extension online The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. File a free tax extension online For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. File a free tax extension online There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. File a free tax extension online Choosing no withholding. File a free tax extension online   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. File a free tax extension online You can make this choice on Form W-4P for periodic and nonperiodic payments. File a free tax extension online This choice generally remains in effect until you revoke it. File a free tax extension online   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. File a free tax extension online   To choose not to have tax withheld, a U. File a free tax extension online S. File a free tax extension online citizen or resident alien must give the payer a home address in the United States or its possessions. File a free tax extension online Without that address, the payer must withhold tax. File a free tax extension online For example, the payer has to withhold tax if the recipient has provided a U. File a free tax extension online S. File a free tax extension online address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. File a free tax extension online S. File a free tax extension online home address. File a free tax extension online   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. File a free tax extension online S. File a free tax extension online citizen, a U. File a free tax extension online S. File a free tax extension online resident alien, or someone who left the country to avoid tax. File a free tax extension online But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. File a free tax extension online This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. File a free tax extension online For details, get Publication 519. File a free tax extension online Periodic payments. File a free tax extension online   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. File a free tax extension online Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). File a free tax extension online You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). File a free tax extension online If you do not, tax will be withheld as if you were married and claiming three withholding allowances. File a free tax extension online   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. File a free tax extension online   You must file a new withholding certificate to change the amount of withholding. File a free tax extension online Nonperiodic distributions. File a free tax extension online    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. File a free tax extension online You can also ask the payer to withhold an additional amount using Form W-4P. File a free tax extension online The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. File a free tax extension online Eligible rollover distribution. File a free tax extension online    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. File a free tax extension online You cannot choose not to have tax withheld from an eligible rollover distribution. File a free tax extension online However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. File a free tax extension online For more information about eligible rollover distributions, see Rollovers , later. File a free tax extension online Estimated tax. File a free tax extension online   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. File a free tax extension online Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. File a free tax extension online If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. File a free tax extension online For more information, get Publication 505, Tax Withholding and Estimated Tax. File a free tax extension online In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. File a free tax extension online See Publication 915. File a free tax extension online You can choose to have income tax withheld from those benefits. File a free tax extension online Use Form W-4V to make this choice. File a free tax extension online Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). File a free tax extension online If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. File a free tax extension online Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. File a free tax extension online In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). File a free tax extension online To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. File a free tax extension online This includes the amounts your employer contributed that were taxable to you when paid. File a free tax extension online (However, see Foreign employment contributions , later. File a free tax extension online ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). File a free tax extension online It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). File a free tax extension online From this total cost you must subtract the following amounts. File a free tax extension online Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. File a free tax extension online Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). File a free tax extension online If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. File a free tax extension online (See Simplified Method , later, for information on its required use. File a free tax extension online ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. File a free tax extension online (See General Rule , later, for information on its use. File a free tax extension online ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. File a free tax extension online For more information, see Publication 939. File a free tax extension online The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . File a free tax extension online Form 1099-R. File a free tax extension online If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. File a free tax extension online Annuity starting date defined. File a free tax extension online   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. File a free tax extension online Example. File a free tax extension online On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. File a free tax extension online The annuity starting date is July 1. File a free tax extension online This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. File a free tax extension online Designated Roth accounts. File a free tax extension online   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. File a free tax extension online Your cost will also include any in-plan Roth rollovers you included in income. File a free tax extension online Foreign employment contributions. File a free tax extension online   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. File a free tax extension online The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. File a free tax extension online Foreign employment contributions while a nonresident alien. File a free tax extension online   In determining your cost, special rules apply if you are a U. File a free tax extension online S. File a free tax extension online citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. File a free tax extension online Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. File a free tax extension online Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. File a free tax extension online Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). File a free tax extension online These payments are also known as amounts received as an annuity. File a free tax extension online If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. File a free tax extension online In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. File a free tax extension online The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). File a free tax extension online Designated Roth accounts. File a free tax extension online   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. File a free tax extension online This applies to both your cost in the account and income earned on that account. File a free tax extension online A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. File a free tax extension online   If the distribution is not a qualified distribution, the rules discussed in this section apply. File a free tax extension online The designated Roth account is treated as a separate contract. File a free tax extension online Period of participation. File a free tax extension online   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. File a free tax extension online Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. File a free tax extension online   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. File a free tax extension online   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. File a free tax extension online This is known as an in-plan Roth rollover. File a free tax extension online For more details, see In-plan Roth rollovers , later. File a free tax extension online Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). File a free tax extension online You did not pay anything or are not considered to have paid anything for your pension or annuity. File a free tax extension online Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. File a free tax extension online Your employer did not withhold contributions from your salary. File a free tax extension online You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). File a free tax extension online Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. File a free tax extension online You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. File a free tax extension online Deductible voluntary employee contributions. File a free tax extension online   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. File a free tax extension online Accumulated deductible voluntary employee contributions include net earnings on the contributions. File a free tax extension online If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. File a free tax extension online Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. File a free tax extension online This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. File a free tax extension online The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). File a free tax extension online You figure the tax-free part of the payment using one of the following methods. File a free tax extension online Simplified Method. File a free tax extension online You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). File a free tax extension online You cannot use this method if your annuity is paid under a nonqualified plan. File a free tax extension online General Rule. File a free tax extension online You must use this method if your annuity is paid under a nonqualified plan. File a free tax extension online You generally cannot use this method if your annuity is paid under a qualified plan. File a free tax extension online You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. File a free tax extension online If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. File a free tax extension online Qualified plan annuity starting before November 19, 1996. File a free tax extension online   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. File a free tax extension online If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. File a free tax extension online If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. File a free tax extension online Exclusion limit. File a free tax extension online   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. File a free tax extension online Once your annuity starting date is determined, it does not change. File a free tax extension online If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. File a free tax extension online That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. File a free tax extension online Exclusion limited to cost. File a free tax extension online   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. File a free tax extension online Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. File a free tax extension online This deduction is not subject to the 2%-of-adjusted-gross-income limit. File a free tax extension online Example 1. File a free tax extension online Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. File a free tax extension online The total cost of your annuity is $12,000. File a free tax extension online Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). File a free tax extension online After that, your annuity payments are generally fully taxable. File a free tax extension online Example 2. File a free tax extension online The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. File a free tax extension online You have recovered tax free only $9,600 (8 × $1,200) of your cost. File a free tax extension online An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. File a free tax extension online Exclusion not limited to cost. File a free tax extension online   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. File a free tax extension online If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. File a free tax extension online The total exclusion may be more than your cost. File a free tax extension online Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. File a free tax extension online For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. File a free tax extension online For any other annuity, this number is the number of monthly annuity payments under the contract. File a free tax extension online Who must use the Simplified Method. File a free tax extension online   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. File a free tax extension online You receive your pension or annuity payments from any of the following plans. File a free tax extension online A qualified employee plan. File a free tax extension online A qualified employee annuity. File a free tax extension online A tax-sheltered annuity plan (403(b) plan). File a free tax extension online On your annuity starting date, at least one of the following conditions applies to you. File a free tax extension online You are under age 75. File a free tax extension online You are entitled to less than 5 years of guaranteed payments. File a free tax extension online Guaranteed payments. File a free tax extension online   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. File a free tax extension online If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. File a free tax extension online Annuity starting before November 19, 1996. File a free tax extension online   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. File a free tax extension online You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . File a free tax extension online Who cannot use the Simplified Method. File a free tax extension online   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. File a free tax extension online See General Rule , later. File a free tax extension online How to use the Simplified Method. File a free tax extension online    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. File a free tax extension online Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. File a free tax extension online   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. File a free tax extension online How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. File a free tax extension online For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. File a free tax extension online    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. File a free tax extension online Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. File a free tax extension online Single-life annuity. File a free tax extension online   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. File a free tax extension online Enter on line 3 the number shown for your age on your annuity starting date. File a free tax extension online This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. File a free tax extension online Multiple-lives annuity. File a free tax extension online   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. File a free tax extension online Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. File a free tax extension online For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. File a free tax extension online For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. File a free tax extension online Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. File a free tax extension online   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. File a free tax extension online Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. File a free tax extension online This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. File a free tax extension online Fixed-period annuity. File a free tax extension online   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. File a free tax extension online Line 6. File a free tax extension online   The amount on line 6 should include all amounts that could have been recovered in prior years. File a free tax extension online If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. File a free tax extension online Example. File a free tax extension online Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. File a free tax extension online Bill's annuity starting date is January 1, 2013. File a free tax extension online The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. File a free tax extension online Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. File a free tax extension online Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. File a free tax extension online Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. File a free tax extension online Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. File a free tax extension online His completed worksheet is shown later. File a free tax extension online Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. File a free tax extension online Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. File a free tax extension online The full amount of any annuity payments received after 310 payments are paid must be included in gross income. File a free tax extension online If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. File a free tax extension online This deduction is not subject to the 2%-of-adjusted-gross-income limit. File a free tax extension online Worksheet A. File a free tax extension online Simplified Method Worksheet for Bill Smith 1. File a free tax extension online Enter the total pension or annuity payments received this year. File a free tax extension online Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. File a free tax extension online $14,400 2. File a free tax extension online Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. File a free tax extension online * See Cost (Investment in the Contract) , earlier 2. File a free tax extension online 31,000   Note. File a free tax extension online If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). File a free tax extension online Otherwise, go to line 3. File a free tax extension online     3. File a free tax extension online Enter the appropriate number from Table 1 below. File a free tax extension online But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. File a free tax extension online 310 4. File a free tax extension online Divide line 2 by the number on line 3 4. File a free tax extension online 100 5. File a free tax extension online Multiply line 4 by the number of months for which this year's payments were made. File a free tax extension online If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. File a free tax extension online Otherwise, go to line 6 5. File a free tax extension online 1,200 6. File a free tax extension online Enter any amount previously recovered tax free in years after 1986. File a free tax extension online This is the amount shown on line 10 of your worksheet for last year 6. File a free tax extension online -0- 7. File a free tax extension online Subtract line 6 from line 2 7. File a free tax extension online 31,000 8. File a free tax extension online Enter the smaller of line 5 or line 7 8. File a free tax extension online 1,200 9. File a free tax extension online Taxable amount for year. File a free tax extension online Subtract line 8 from line 1. File a free tax extension online Enter the result, but not less than zero. File a free tax extension online Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. File a free tax extension online Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. File a free tax extension online If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. File a free tax extension online $13,200 10. File a free tax extension online Was your annuity starting date before 1987? □ Yes. File a free tax extension online STOP. File a free tax extension online Do not complete the rest of this worksheet. File a free tax extension online  ☑ No. File a free tax extension online Add lines 6 and 8. File a free tax extension online This is the amount you have recovered tax free through 2013. File a free tax extension online You will need this number if you need to fill out this worksheet next year 10. File a free tax extension online 1,200 11. File a free tax extension online Balance of cost to be recovered. File a free tax extension online Subtract line 10 from line 2. File a free tax extension online If zero, you will not have to complete this worksheet next year. File a free tax extension online The payments you receive next year will generally be fully taxable 11. File a free tax extension online $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. File a free tax extension online           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. File a free tax extension online . File a free tax extension online . File a free tax extension online BEFORE November 19, 1996, enter on line 3. File a free tax extension online . File a free tax extension online . File a free tax extension online AFTER November 18, 1996, enter on line 3. File a free tax extension online . File a free tax extension online . File a free tax extension online     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. File a free tax extension online . File a free tax extension online . File a free tax extension online THEN enter on line 3. File a free tax extension online . File a free tax extension online . File a free tax extension online     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. File a free tax extension online   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. File a free tax extension online Figure your share by taking the following steps. File a free tax extension online Complete your worksheet through line 4 to figure the monthly tax-free amount. File a free tax extension online Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. File a free tax extension online Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. File a free tax extension online The result is your share of the monthly tax-free amount. File a free tax extension online   Replace the amount on line 4 of the worksheet with the result in (3) above. File a free tax extension online Enter that amount on line 4 of your worksheet each year. File a free tax extension online General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. File a free tax extension online Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. File a free tax extension online To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. File a free tax extension online Who must use the General Rule. File a free tax extension online   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. File a free tax extension online Annuity starting before November 19, 1996. File a free tax extension online   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. File a free tax extension online You also had to use it for any fixed-period annuity. File a free tax extension online If you did not have to use the General Rule, you could have chosen to use it. File a free tax extension online If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. File a free tax extension online   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. File a free tax extension online Who cannot use the General Rule. File a free tax extension online   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. File a free tax extension online See Simplified Method , earlier. File a free tax extension online More information. File a free tax extension online   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. File a free tax extension online Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. File a free tax extension online Nonperiodic distributions are also known as amounts not received as an annuity. File a free tax extension online They include all payments other than periodic payments and corrective distributions. File a free tax extension online For example, the following items are treated as nonperiodic distributions. File a free tax extension online Cash withdrawals. File a free tax extension online Distributions of current earnings (dividends) on your investment. File a free tax extension online However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. File a free tax extension online Certain loans. File a free tax extension online See Loans Treated as Distributions , later. File a free tax extension online The value of annuity contracts transferred without full and adequate consideration. File a free tax extension online See Transfers of Annuity Contracts , later. File a free tax extension online Corrective distributions of excess plan contributions. File a free tax extension online   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. File a free tax extension online To correct an excess, your plan may distribute it to you (along with any income earned on the excess). File a free tax extension online Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. File a free tax extension online It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File a free tax extension online    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. File a free tax extension online   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. File a free tax extension online Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. File a free tax extension online If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. File a free tax extension online If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. File a free tax extension online You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. File a free tax extension online See Rollovers, later. File a free tax extension online If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. File a free tax extension online See Lump-Sum Distributions, later. File a free tax extension online Annuity starting date. File a free tax extension online   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. File a free tax extension online Distributions of employer securities. File a free tax extension online    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. File a free tax extension online The NUA is the net increase in the securities' value while they were in the trust. File a free tax extension online This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. File a free tax extension online   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. File a free tax extension online    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. File a free tax extension online    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
Español

Indian Affairs

Indian Affairs provides services to approximately 1.9 million American Indians and Alaska Natives.

Contact the Agency or Department

Website: Indian Affairs

Contact In-Person: Regional Offices

Address: MS-4141-MIB
1849 C Street, NW

Washington, DC 20240

Phone Number: (202) 208-3710

The File A Free Tax Extension Online

File a free tax extension online Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). File a free tax extension online ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. File a free tax extension online El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). File a free tax extension online El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. File a free tax extension online Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. File a free tax extension online Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. File a free tax extension online La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. File a free tax extension online ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. File a free tax extension online Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. File a free tax extension online Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. File a free tax extension online Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. File a free tax extension online Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. File a free tax extension online Definición de transacción. File a free tax extension online   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. File a free tax extension online Definición de persona. File a free tax extension online   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. File a free tax extension online   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. File a free tax extension online Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. File a free tax extension online Transacciones en el extranjero. File a free tax extension online   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. File a free tax extension online Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. File a free tax extension online Fianza recibida por los secretarios de los tribunales. File a free tax extension online   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. File a free tax extension online Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. File a free tax extension online 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. File a free tax extension online ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. File a free tax extension online Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). File a free tax extension online ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. File a free tax extension online El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. File a free tax extension online El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. File a free tax extension online Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. File a free tax extension online Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. File a free tax extension online Ejemplo 1. File a free tax extension online Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). File a free tax extension online Roberto Coruña le compró monedas de oro por un precio de $13,200. File a free tax extension online El Sr. File a free tax extension online Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. File a free tax extension online El cheque de cajero se considera efectivo. File a free tax extension online En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. File a free tax extension online Ejemplo 2. File a free tax extension online Usted se dedica a la venta de joyas al por menor. File a free tax extension online María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. File a free tax extension online Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. File a free tax extension online No tiene que presentar el Formulario 8300-SP. File a free tax extension online Ejemplo 3. File a free tax extension online Usted es un comerciante que se dedica a la venta de barcos. File a free tax extension online Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. File a free tax extension online El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. File a free tax extension online Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. File a free tax extension online Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. File a free tax extension online Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). File a free tax extension online Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. File a free tax extension online El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. File a free tax extension online Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). File a free tax extension online Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. File a free tax extension online Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. File a free tax extension online Ejemplo. File a free tax extension online Usted es agente de viajes. File a free tax extension online Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. File a free tax extension online Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. File a free tax extension online El Sr. File a free tax extension online Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. File a free tax extension online En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. File a free tax extension online Ventas al por menor. File a free tax extension online   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. File a free tax extension online   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. File a free tax extension online Esto incluye toda venta de artículos para reventa. File a free tax extension online Agente o intermediario. File a free tax extension online   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. File a free tax extension online Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. File a free tax extension online   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. File a free tax extension online Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. File a free tax extension online Ejemplo. File a free tax extension online Usted es concesionario de automóviles. File a free tax extension online Le vende un automóvil a Carlota Blanco por $11,500. File a free tax extension online La Srta. File a free tax extension online Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. File a free tax extension online Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. File a free tax extension online No tiene que presentar el Formulario 8300-SP en este caso. File a free tax extension online Excepción en el caso de ciertas ventas a plazos. File a free tax extension online   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). File a free tax extension online Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. File a free tax extension online Excepción en el caso de ciertos planes de pagos iniciales. File a free tax extension online   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. File a free tax extension online Lo recibe más de 60 días antes de la fecha de la venta. File a free tax extension online Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. File a free tax extension online Excepción en el caso de viajes y entretenimiento. File a free tax extension online   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). File a free tax extension online Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. File a free tax extension online Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. File a free tax extension online Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. File a free tax extension online Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). File a free tax extension online Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. File a free tax extension online Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. File a free tax extension online Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). File a free tax extension online El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. File a free tax extension online Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. File a free tax extension online El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). File a free tax extension online Excepción. File a free tax extension online    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. File a free tax extension online 1441-1(e)(2) ó (3) ó 1. File a free tax extension online 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. File a free tax extension online 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. File a free tax extension online ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. File a free tax extension online Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. File a free tax extension online Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. File a free tax extension online Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. File a free tax extension online Más de 24 horas entre transacciones. File a free tax extension online   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. File a free tax extension online   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. File a free tax extension online Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. File a free tax extension online Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. File a free tax extension online ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. File a free tax extension online Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. File a free tax extension online Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. File a free tax extension online O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. File a free tax extension online El servicio en esta línea telefónica está disponible en inglés. File a free tax extension online Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. File a free tax extension online Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. File a free tax extension online Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. File a free tax extension online Más de un pago. File a free tax extension online   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. File a free tax extension online Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. File a free tax extension online Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. File a free tax extension online Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. File a free tax extension online   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. File a free tax extension online Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. File a free tax extension online Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. File a free tax extension online   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. File a free tax extension online Ejemplo. File a free tax extension online El 10 de enero usted recibió un pago de $11,000 en efectivo. File a free tax extension online Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. File a free tax extension online Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. File a free tax extension online A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. File a free tax extension online ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. File a free tax extension online Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. File a free tax extension online No adjunte una copia del informe original. File a free tax extension online Dónde se presenta el Formulario 8300-SP. File a free tax extension online   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. File a free tax extension online Requisito de entregar una notificación al comprador. File a free tax extension online   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. File a free tax extension online Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. File a free tax extension online La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. File a free tax extension online En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . File a free tax extension online   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. File a free tax extension online Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. File a free tax extension online Ejemplos Ejemplo 1. File a free tax extension online Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. File a free tax extension online ”. File a free tax extension online El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. File a free tax extension online Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. File a free tax extension online Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. File a free tax extension online Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. File a free tax extension online Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. File a free tax extension online Ejemplo 2. File a free tax extension online Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. File a free tax extension online Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. File a free tax extension online Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. File a free tax extension online No obstante, puede declararlos si cree que se trata de una transacción sospechosa. File a free tax extension online Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. File a free tax extension online Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). File a free tax extension online La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. File a free tax extension online Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. File a free tax extension online Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. File a free tax extension online Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. File a free tax extension online Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. File a free tax extension online “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. File a free tax extension online Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. File a free tax extension online Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. File a free tax extension online Ayuda gratuita con la preparación de la declaración de impuestos. File a free tax extension online   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. File a free tax extension online El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos 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. File a free tax extension online En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. File a free tax extension online Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. File a free tax extension online gov o llame al 1-800-906-9887 o al 1-800-829-1040. File a free tax extension online   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). File a free tax extension online Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. File a free tax extension online aarp. File a free tax extension online org/money/taxaide. File a free tax extension online   Para más información sobre estos programas, visite www. File a free tax extension online irs. File a free tax extension online gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. File a free tax extension online La información está disponible en inglés. File a free tax extension online Internet. File a free tax extension online Puede tener acceso al sitio web del IRS, en IRS. File a free tax extension online gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. File a free tax extension online Visite www. File a free tax extension online irs. File a free tax extension online gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. File a free tax extension online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. File a free tax extension online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). File a free tax extension online Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. File a free tax extension online Presentar la declaración por medio del sistema electrónico e-file. File a free tax extension online Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. File a free tax extension online Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). File a free tax extension online Pedir productos del IRS a través de Internet. File a free tax extension online Buscar información sobre sus preguntas acerca de impuestos en Internet. File a free tax extension online Buscar publicaciones en Internet por tema o palabra clave. File a free tax extension online Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. File a free tax extension online Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. File a free tax extension online Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. File a free tax extension online irs. File a free tax extension online gov/individuals. File a free tax extension online Esta herramienta está disponible en inglés. File a free tax extension online Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). File a free tax extension online Esta herramienta está disponible en inglés en el sitio www. File a free tax extension online irs. File a free tax extension online gov/individuals. File a free tax extension online Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. File a free tax extension online Obtener información acerca de cómo comenzar y administrar un pequeño negocio. File a free tax extension online Teléfono. File a free tax extension online Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. File a free tax extension online Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. File a free tax extension online Deberá recibir lo que ha pedido dentro de 10 días. File a free tax extension online Cómo hacer preguntas relacionadas con los impuestos. File a free tax extension online Llame al IRS para hacer preguntas al 1-800-829-1040. File a free tax extension online Cómo resolver problemas. File a free tax extension online Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). File a free tax extension online Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. File a free tax extension online Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. File a free tax extension online Para obtener el número telefónico, visite el sitio web www. File a free tax extension online irs. File a free tax extension online gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). File a free tax extension online Equipo TTY/TDD. File a free tax extension online Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. File a free tax extension online Temas TeleTax. File a free tax extension online Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. File a free tax extension online Información sobre los reembolsos. File a free tax extension online Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. File a free tax extension online Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. File a free tax extension online IRS2Go es una nueva manera en donde puede obtener información y recursos. File a free tax extension online Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). File a free tax extension online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. File a free tax extension online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). File a free tax extension online Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. File a free tax extension online Los reembolsos se envían el viernes de cada semana. File a free tax extension online Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. File a free tax extension online Otra información sobre reembolsos. File a free tax extension online Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. File a free tax extension online Evaluación de la calidad de nuestros servicios telefónicos. File a free tax extension online Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. File a free tax extension online Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. File a free tax extension online Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. File a free tax extension online Visitas en persona. File a free tax extension online Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. File a free tax extension online   Productos. File a free tax extension online Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. File a free tax extension online Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. File a free tax extension online Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. File a free tax extension online Servicios. File a free tax extension online Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. File a free tax extension online Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. File a free tax extension online Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. File a free tax extension online No se necesita cita, simplemente visite y haga su consulta. File a free tax extension online Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. File a free tax extension online Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. File a free tax extension online Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. File a free tax extension online Los demás asuntos se tramitan sin necesidad de hacer una cita. File a free tax extension online Para obtener el número telefónico de la oficina local, visite el sitio web www. File a free tax extension online irs. File a free tax extension online gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). File a free tax extension online Correspondencia. File a free tax extension online Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. File a free tax extension online  Internal Revenue Service 1201 N. File a free tax extension online Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. File a free tax extension online    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. File a free tax extension online Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. File a free tax extension online Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. File a free tax extension online Recuerde, lo peor que puede hacer es no hacer nada al respecto. File a free tax extension online    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. File a free tax extension online Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. File a free tax extension online Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. File a free tax extension online   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. File a free tax extension online A usted se le asignará un defensor, quien estará con usted durante todo el proceso. File a free tax extension online Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. File a free tax extension online Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. File a free tax extension online Y nuestros servicios siempre son gratuitos. File a free tax extension online   Como contribuyente, usted tiene derechos. File a free tax extension online El IRS tiene que cumplir con esos derechos al tratar con usted. File a free tax extension online Nuestro conjunto de recursos en www. File a free tax extension online TaxpayerAdvocate. File a free tax extension online irs. File a free tax extension online gov le puede ayudar a entender estos derechos. File a free tax extension online   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. File a free tax extension online irs. File a free tax extension online gov/advocate. File a free tax extension online Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. File a free tax extension online   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. File a free tax extension online Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. File a free tax extension online irs. File a free tax extension online gov/advocate. File a free tax extension online Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). File a free tax extension online   Los LITC son organizaciones independientes del IRS. File a free tax extension online Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. File a free tax extension online Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. File a free tax extension online Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. File a free tax extension online Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. File a free tax extension online irs. File a free tax extension online gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). File a free tax extension online Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. File a free tax extension online Servicios gratuitos para los impuestos. File a free tax extension online   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. File a free tax extension online Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. File a free tax extension online Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. File a free tax extension online La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. File a free tax extension online Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. File a free tax extension online   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. File a free tax extension online Discos DVD para productos tributarios. File a free tax extension online Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. File a free tax extension online Formularios, instrucciones y publicaciones de impuestos de años anteriores. File a free tax extension online Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. File a free tax extension online Preguntas sobre leyes tributarias hechas con frecuencia. File a free tax extension online Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. File a free tax extension online Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. File a free tax extension online Enlaces a otros materiales tributarios para búsqueda en la Internet. File a free tax extension online Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. File a free tax extension online Internal Revenue Bulletins (Boletines del IRS). File a free tax extension online Apoyo técnico telefónico gratuito y por correo electrónico. File a free tax extension online El CD que se expide dos veces al año. File a free tax extension online  — La primera entrega se envía a principios de enero. File a free tax extension online  — La última entrega se envía a principios de marzo. File a free tax extension online Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. File a free tax extension online irs. File a free tax extension online gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). File a free tax extension online This image is too large to be displayed in the current screen. File a free tax extension online Please click the link to view the image. File a free tax extension online Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications