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File free federal and state tax return 18. File free federal and state tax return   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. File free federal and state tax return Documento (instrumento) de divorcio o separación judicial. File free federal and state tax return Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. File free federal and state tax return Impuestos y seguro. File free federal and state tax return Otros pagos a terceros. File free federal and state tax return Documentos Firmados Después de 1984Pagos a terceros. File free federal and state tax return Excepción. File free federal and state tax return Pagos sustitutivos. File free federal and state tax return Específicamente designado como pensión para hijos menores. File free federal and state tax return Contingencia relacionada con su hijo. File free federal and state tax return Pago claramente asociado con una contingencia. File free federal and state tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. File free federal and state tax return Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. File free federal and state tax return Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. File free federal and state tax return Cómo deducir la pensión para el cónyuge divorciado que pagó. File free federal and state tax return Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. File free federal and state tax return Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. File free federal and state tax return “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. File free federal and state tax return La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. File free federal and state tax return No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. File free federal and state tax return La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. File free federal and state tax return Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. File free federal and state tax return Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. File free federal and state tax return Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. File free federal and state tax return Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. File free federal and state tax return Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. File free federal and state tax return Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. File free federal and state tax return Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. File free federal and state tax return Definiciones. File free federal and state tax return   Las siguientes son definiciones aplicables a lo largo de este capítulo. File free federal and state tax return Cónyuge o ex cónyuge. File free federal and state tax return   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. File free federal and state tax return Documento (instrumento) de divorcio o separación judicial. File free federal and state tax return   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. File free federal and state tax return Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). File free federal and state tax return Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. File free federal and state tax return Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. File free federal and state tax return Pagos que no son pensión para el cónyuge divorciado. File free federal and state tax return   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. File free federal and state tax return La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. File free federal and state tax return Pagos a terceros. File free federal and state tax return   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. File free federal and state tax return Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. File free federal and state tax return ), impuestos, matrícula escolar, etcétera. File free federal and state tax return A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. File free federal and state tax return Primas de un seguro de vida. File free federal and state tax return   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. File free federal and state tax return Pagos por una vivienda comprada conjuntamente. File free federal and state tax return   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. File free federal and state tax return Pagos hipotecarios. File free federal and state tax return   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. File free federal and state tax return Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. File free federal and state tax return Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. File free federal and state tax return Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. File free federal and state tax return Impuestos y seguro. File free federal and state tax return   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. File free federal and state tax return Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. File free federal and state tax return Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. File free federal and state tax return    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. File free federal and state tax return Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. File free federal and state tax return Otros pagos a terceros. File free federal and state tax return   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. File free federal and state tax return Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. File free federal and state tax return Excepción para documentos firmados antes de 1985. File free federal and state tax return   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. File free federal and state tax return Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. File free federal and state tax return   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. File free federal and state tax return irs. File free federal and state tax return gov/pub504. File free federal and state tax return Ejemplo 1. File free federal and state tax return En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. File free federal and state tax return En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. File free federal and state tax return El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. File free federal and state tax return El documento de divorcio se trata como si hubiese sido firmado antes de 1985. File free federal and state tax return Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. File free federal and state tax return Ejemplo 2. File free federal and state tax return Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. File free federal and state tax return En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. File free federal and state tax return Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. File free federal and state tax return Requisitos de la pensión para el cónyuge divorciado. File free federal and state tax return   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. File free federal and state tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. File free federal and state tax return Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. File free federal and state tax return No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. File free federal and state tax return El pago no se considera pensión para hijos menores. File free federal and state tax return Cada uno de estos requisitos se trata a continuación. File free federal and state tax return Requisito de pagos en efectivo. File free federal and state tax return   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. File free federal and state tax return Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). File free federal and state tax return La firma de una escritura de deuda por parte del pagador. File free federal and state tax return Uso de los bienes del pagador. File free federal and state tax return Pagos a terceros. File free federal and state tax return   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. File free federal and state tax return Vea Pagos a terceros bajo Reglas Generales, anteriormente. File free federal and state tax return   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. File free federal and state tax return La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. File free federal and state tax return Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. File free federal and state tax return Pagos no designados como pensión para el cónyuge divorciado. File free federal and state tax return   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. File free federal and state tax return Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. File free federal and state tax return Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). File free federal and state tax return Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. File free federal and state tax return   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. File free federal and state tax return La copia debe ser adjuntada cada año en el que la designación corresponda. File free federal and state tax return Los cónyuges no pueden vivir en la misma vivienda. File free federal and state tax return    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. File free federal and state tax return Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. File free federal and state tax return   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. File free federal and state tax return Excepción. File free federal and state tax return   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. File free federal and state tax return Tabla 18-1. File free federal and state tax return Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. File free federal and state tax return Los pagos no son requeridos por un documento de divorcio o de separación judicial. File free federal and state tax return El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. File free federal and state tax return El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. File free federal and state tax return Los pagos son en efectivo (incluyendo cheques o giros). File free federal and state tax return El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. File free federal and state tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. File free federal and state tax return El documento indica que el pago no es pensión para el cónyuge divorciado. File free federal and state tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. File free federal and state tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. File free federal and state tax return Los pagos no son requeridos después de la muerte del cónyuge beneficiario. File free federal and state tax return Los pagos son requeridos después de la muerte del cónyuge beneficiario. File free federal and state tax return El pago no se considera pensión para hijos menores. File free federal and state tax return El pago se considera pensión para hijos menores. File free federal and state tax return Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. File free federal and state tax return Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. File free federal and state tax return Obligación de pagos después de la muerte del cónyuge beneficiario. File free federal and state tax return   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. File free federal and state tax return Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. File free federal and state tax return   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. File free federal and state tax return Ejemplo. File free federal and state tax return Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. File free federal and state tax return En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. File free federal and state tax return También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. File free federal and state tax return La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. File free federal and state tax return Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. File free federal and state tax return Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. File free federal and state tax return Pagos sustitutivos. File free federal and state tax return   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. File free federal and state tax return Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. File free federal and state tax return Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. File free federal and state tax return Ejemplo 1. File free federal and state tax return Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. File free federal and state tax return Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. File free federal and state tax return Su ex cónyuge tiene la custodia de sus hijos menores de edad. File free federal and state tax return El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. File free federal and state tax return Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. File free federal and state tax return Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. File free federal and state tax return De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. File free federal and state tax return Ejemplo 2. File free federal and state tax return Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. File free federal and state tax return Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. File free federal and state tax return El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. File free federal and state tax return Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). File free federal and state tax return Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. File free federal and state tax return Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. File free federal and state tax return El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. File free federal and state tax return Pensión para hijos menores. File free federal and state tax return   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. File free federal and state tax return La cantidad o parte designada podría variar con el tiempo. File free federal and state tax return Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. File free federal and state tax return Específicamente designado como pensión para hijos menores. File free federal and state tax return   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. File free federal and state tax return Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. File free federal and state tax return Contingencia relacionada con su hijo. File free federal and state tax return   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. File free federal and state tax return No importa si es seguro o probable que el suceso vaya a ocurrir. File free federal and state tax return Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. File free federal and state tax return Pago claramente asociado con una contingencia. File free federal and state tax return   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. File free federal and state tax return Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. File free federal and state tax return Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. File free federal and state tax return En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. File free federal and state tax return   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. File free federal and state tax return Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. File free federal and state tax return Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. File free federal and state tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. File free federal and state tax return Tiene que presentar el Formulario 1040. File free federal and state tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. File free federal and state tax return Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. File free federal and state tax return En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. File free federal and state tax return Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. File free federal and state tax return Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. File free federal and state tax return Anote el total de sus pagos en la línea 31a. File free federal and state tax return Tiene que proveer el SSN o ITIN de su cónyuge. File free federal and state tax return Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. File free federal and state tax return Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. File free federal and state tax return Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. File free federal and state tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. File free federal and state tax return Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. File free federal and state tax return Si no lo hace, podría tener que pagar una multa de $50. File free federal and state tax return Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. File free federal and state tax return Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. File free federal and state tax return Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. File free federal and state tax return El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. File free federal and state tax return No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. File free federal and state tax return El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. File free federal and state tax return Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. File free federal and state tax return Cuándo aplicar la regla de recuperación. File free federal and state tax return   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. File free federal and state tax return   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. File free federal and state tax return Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. File free federal and state tax return Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. File free federal and state tax return Cómo calcular la recuperación. File free federal and state tax return   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. File free federal and state tax return Cómo incluir la recuperación en los ingresos. File free federal and state tax return   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). File free federal and state tax return Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). File free federal and state tax return En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. File free federal and state tax return Cómo deducir la recuperación. File free federal and state tax return   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). File free federal and state tax return Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). File free federal and state tax return En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. File free federal and state tax return Prev  Up  Next   Home   More Online Publications
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IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply

IR-2014-36, March. 25, 2014

WASHINGTON — The Internal Revenue Service today issued a notice providing answers to frequently asked questions (FAQs) on virtual currency, such as bitcoin. These FAQs provide basic information on the U.S. federal tax implications of transactions in, or transactions that use, virtual currency.

In some environments, virtual currency operates like “real” currency -- i.e., the coin and paper money of the United States or of any other country that is designated as legal tender, circulates, and is customarily used and accepted as a medium of exchange in the country of issuance -- but it does not have legal tender status in any jurisdiction.

The notice provides that virtual currency is treated as property for U.S. federal tax purposes.  General tax principles that apply to property transactions apply to transactions using virtual currency.  Among other things, this means that:

  • Wages paid to employees using virtual currency are taxable to the employee, must be reported by an employer on a Form W-2, and are subject to federal income tax withholding and payroll taxes.
  • Payments using virtual currency made to independent contractors and other service providers are taxable and self-employment tax rules generally apply.  Normally, payers must issue Form 1099.
  • The character of gain or loss from the sale or exchange of virtual currency depends on whether the virtual currency is a capital asset in the hands of the taxpayer.
  • A payment made using virtual currency is subject to information reporting to the same extent as any other payment made in property. 

Further details, including a set of 16 questions and answers, are in Notice 2014-21, posted today on IRS.gov.

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Page Last Reviewed or Updated: 25-Mar-2014

The File Free Federal And State Tax Return

File free federal and state tax return 1. File free federal and state tax return   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. File free federal and state tax return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. File free federal and state tax return S. File free federal and state tax return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. File free federal and state tax return S. File free federal and state tax return Individual Income Tax Return 2350 Application for Extension of Time To File U. File free federal and state tax return S. File free federal and state tax return Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. File free federal and state tax return S. File free federal and state tax return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. File free federal and state tax return Filing Requirements If you are a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. File free federal and state tax return Your income, filing status, and age generally determine whether you must file an income tax return. File free federal and state tax return Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. File free federal and state tax return Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. File free federal and state tax return Gross income. File free federal and state tax return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File free federal and state tax return   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. File free federal and state tax return If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. File free federal and state tax return Self-employed individuals. File free federal and state tax return   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. File free federal and state tax return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. File free federal and state tax return 65 or older. File free federal and state tax return   You are considered to be age 65 on the day before your 65th birthday. File free federal and state tax return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File free federal and state tax return Residents of U. File free federal and state tax return S. File free federal and state tax return possessions. File free federal and state tax return   If you are (or were) a bona fide resident of a U. File free federal and state tax return S. File free federal and state tax return possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. File free federal and state tax return S. File free federal and state tax return Possession. File free federal and state tax return See the instructions for the form for more information. File free federal and state tax return When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. File free federal and state tax return If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. File free federal and state tax return In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. File free federal and state tax return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File free federal and state tax return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File free federal and state tax return A tax return delivered by the U. File free federal and state tax return S. File free federal and state tax return mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. File free federal and state tax return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. File free federal and state tax return Foreign wire transfers. File free federal and state tax return   If you have a U. File free federal and state tax return S. File free federal and state tax return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). File free federal and state tax return If you do not have a U. File free federal and state tax return S. File free federal and state tax return bank account, ask if your financial institution has a U. File free federal and state tax return S. File free federal and state tax return affiliate that can help you make same-day wire transfers. File free federal and state tax return   For more information, visit www. File free federal and state tax return eftps. File free federal and state tax return gov. File free federal and state tax return Extensions You can get an extension of time to file your return. File free federal and state tax return In some circumstances, you also can get an extension of time to file and pay any tax due. File free federal and state tax return However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File free federal and state tax return This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. File free federal and state tax return If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. File free federal and state tax return Automatic 2-month extension. File free federal and state tax return   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. File free federal and state tax return   If you use a calendar year, the regular due date of your return is April 15. File free federal and state tax return Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. File free federal and state tax return Married taxpayers. File free federal and state tax return   If you file a joint return, either you or your spouse can qualify for the automatic extension. File free federal and state tax return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. File free federal and state tax return How to get the extension. File free federal and state tax return   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. File free federal and state tax return Automatic 6-month extension. File free federal and state tax return   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). File free federal and state tax return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). File free federal and state tax return For more information about filing electronically, see E-file options , later. File free federal and state tax return   The form must show your properly estimated tax liability based on the information available to you. File free federal and state tax return    You may not be eligible. File free federal and state tax return You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. File free federal and state tax return E-file options. File free federal and state tax return    You can use e-file to get an extension of time to file. File free federal and state tax return You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. File free federal and state tax return   First, complete Form 4868 to use as a worksheet. File free federal and state tax return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File free federal and state tax return    Then, do one of the following. File free federal and state tax return E-file Form 4868. File free federal and state tax return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File free federal and state tax return You will need to provide certain information from your tax return for 2012. File free federal and state tax return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. File free federal and state tax return If you e-file Form 4868, do not also send a paper Form 4868. File free federal and state tax return E-file and pay by credit or debit card. File free federal and state tax return You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. File free federal and state tax return You can do this by phone or over the Internet. File free federal and state tax return If you do this, you do not file Form 4868. File free federal and state tax return For more information, see the instructions for your tax return. File free federal and state tax return When to file. File free federal and state tax return   Generally, you must request the 6-month extension by the regular due date of your return. File free federal and state tax return Previous 2-month extension. File free federal and state tax return   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. File free federal and state tax return The 2-month period and the 6-month period start at the same time. File free federal and state tax return You have to request the additional 4 months by the new due date allowed by the 2-month extension. File free federal and state tax return   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. File free federal and state tax return You must make an accurate estimate of your tax based on the information available to you. File free federal and state tax return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. File free federal and state tax return You will owe interest on the unpaid amount from the original due date of the return. File free federal and state tax return   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. File free federal and state tax return Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. File free federal and state tax return In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). File free federal and state tax return Additional extension of time for taxpayers out of the country. File free federal and state tax return   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File free federal and state tax return   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. File free federal and state tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. File free federal and state tax return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. File free federal and state tax return Extension of time to meet tests. File free federal and state tax return   You generally cannot get an extension of more than 6 months. File free federal and state tax return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. File free federal and state tax return   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. File free federal and state tax return The tests, the exclusions, and the deduction are explained in chapter 4. File free federal and state tax return   You should request an extension if all three of the following apply. File free federal and state tax return You are a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien. File free federal and state tax return You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. File free federal and state tax return Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. File free federal and state tax return   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. File free federal and state tax return However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. File free federal and state tax return How to get an extension. File free federal and state tax return   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. File free federal and state tax return Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. File free federal and state tax return What if tests are not met. File free federal and state tax return   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). File free federal and state tax return    You should make any request for an extension early, so that if it is denied you still can file your return on time. File free federal and state tax return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. File free federal and state tax return Return filed before test is met. File free federal and state tax return   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. File free federal and state tax return S. File free federal and state tax return and foreign sources and pay the tax on that income. File free federal and state tax return If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. File free federal and state tax return Foreign Currency You must express the amounts you report on your U. File free federal and state tax return S. File free federal and state tax return tax return in U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return How you do this depends on your functional currency. File free federal and state tax return Your functional currency generally is the U. File free federal and state tax return S. File free federal and state tax return dollar unless you are required to use the currency of a foreign country. File free federal and state tax return You must make all federal income tax determinations in your functional currency. File free federal and state tax return The U. File free federal and state tax return S. File free federal and state tax return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). File free federal and state tax return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. File free federal and state tax return Even if you have a QBU, your functional currency is the dollar if any of the following apply. File free federal and state tax return You conduct the business in U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return The principal place of business is located in the United States. File free federal and state tax return You choose to or are required to use the U. File free federal and state tax return S. File free federal and state tax return dollar as your functional currency. File free federal and state tax return The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. File free federal and state tax return Make all income tax determinations in your functional currency. File free federal and state tax return If your functional currency is the U. File free federal and state tax return S. File free federal and state tax return dollar, you must immediately translate into U. File free federal and state tax return S. File free federal and state tax return dollars all items of income, expense, etc. File free federal and state tax return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. File free federal and state tax return Use the exchange rate prevailing when you receive, pay, or accrue the item. File free federal and state tax return If there is more than one exchange rate, use the one that most properly reflects your income. File free federal and state tax return You can generally get exchange rates from banks and U. File free federal and state tax return S. File free federal and state tax return Embassies. File free federal and state tax return If your functional currency is not the U. File free federal and state tax return S. File free federal and state tax return dollar, make all income tax determinations in your functional currency. File free federal and state tax return At the end of the year, translate the results, such as income or loss, into U. File free federal and state tax return S. File free federal and state tax return dollars to report on your income tax return. File free federal and state tax return Blocked Income You generally must report your foreign income in terms of U. File free federal and state tax return S. File free federal and state tax return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return If, because of restrictions in a foreign country, your income is not readily convertible into U. File free federal and state tax return S. File free federal and state tax return dollars or into other money or property that is readily convertible into U. File free federal and state tax return S. File free federal and state tax return dollars, your income is “blocked” or “deferrable” income. File free federal and state tax return You can report this income in one of two ways: Report the income and pay your federal income tax with U. File free federal and state tax return S. File free federal and state tax return dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. File free federal and state tax return If you choose to postpone the reporting of the income, you must file an information return with your tax return. File free federal and state tax return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. File free federal and state tax return Rul. File free federal and state tax return 74-351. File free federal and state tax return ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. File free federal and state tax return You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. File free federal and state tax return You must report your income on your information return using the foreign currency in which you received that income. File free federal and state tax return If you have blocked income from more than one foreign country, include a separate information return for each country. File free federal and state tax return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. File free federal and state tax return S. File free federal and state tax return dollars or into other money or property that is convertible into U. File free federal and state tax return S. File free federal and state tax return currency. File free federal and state tax return Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. File free federal and state tax return If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. File free federal and state tax return If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. File free federal and state tax return If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. File free federal and state tax return To apply for permission, file Form 3115, Application for Change in Accounting Method. File free federal and state tax return You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. File free federal and state tax return See the instructions for Form 3115 for information on changing your accounting method. File free federal and state tax return Fulbright Grant All income must be reported in U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return In most cases, the tax also must be paid in U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. File free federal and state tax return S. File free federal and state tax return tax that is based on the blocked income. File free federal and state tax return Paying U. File free federal and state tax return S. File free federal and state tax return tax in foreign currency. File free federal and state tax return   To qualify for this method of payment, you must prepare a statement that shows the following information. File free federal and state tax return You were a Fulbright grantee and were paid in nonconvertible foreign currency. File free federal and state tax return The total grant you received during the year and the amount you received in nonconvertible foreign currency. File free federal and state tax return At least 70% of the grant was paid in nonconvertible foreign currency. File free federal and state tax return The statement must be certified by the U. File free federal and state tax return S. File free federal and state tax return educational foundation or commission paying the grant or other person having control of grant payments to you. File free federal and state tax return   You should prepare at least two copies of this statement. File free federal and state tax return Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. File free federal and state tax return Figuring actual tax. File free federal and state tax return   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. File free federal and state tax return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. File free federal and state tax return   Adjusted gross income that is blocked income × Total U. File free federal and state tax return S. File free federal and state tax return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. File free federal and state tax return A copy of the certified statement discussed earlier. File free federal and state tax return A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. File free federal and state tax return S. File free federal and state tax return dollars. File free federal and state tax return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. File free federal and state tax return Figuring estimated tax on nonconvertible foreign currency. File free federal and state tax return   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. File free federal and state tax return   Adjusted gross income that is blocked income × Total estimated U. File free federal and state tax return S. File free federal and state tax return tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. File free federal and state tax return Deposit of foreign currency with disbursing officer. File free federal and state tax return   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. File free federal and state tax return Estimated tax installments. File free federal and state tax return   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. File free federal and state tax return See Estimated Tax , later. File free federal and state tax return Deposit receipt. File free federal and state tax return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. File free federal and state tax return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. File free federal and state tax return S. File free federal and state tax return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. File free federal and state tax return Keep the copy for your records. File free federal and state tax return Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. File free federal and state tax return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. File free federal and state tax return IRS computers quickly and automatically check for errors or other missing information. File free federal and state tax return Even returns with a foreign address can be e-filed! How to e-file. File free federal and state tax return   There are three ways you can e-file. File free federal and state tax return Use your personal computer. File free federal and state tax return Use a volunteer. File free federal and state tax return Many programs offering free tax help can e-file your return. File free federal and state tax return Use a tax professional. File free federal and state tax return Most tax professionals can e-file your return. File free federal and state tax return These methods are explained in detail in the instructions for your tax return. File free federal and state tax return Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. File free federal and state tax return You claim the foreign earned income exclusion. File free federal and state tax return You claim the foreign housing exclusion or deduction. File free federal and state tax return You live in a foreign country. File free federal and state tax return Instead, use one of the following special addresses. File free federal and state tax return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. File free federal and state tax return O. File free federal and state tax return Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. File free federal and state tax return However, you should not file with the addresses listed above if you are a bona fide resident of the U. File free federal and state tax return S. File free federal and state tax return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. File free federal and state tax return Resident of U. File free federal and state tax return S. File free federal and state tax return Virgin Islands (USVI). File free federal and state tax return   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. File free federal and state tax return S. File free federal and state tax return return. File free federal and state tax return However, you must file a return with the USVI. File free federal and state tax return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File free federal and state tax return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. File free federal and state tax return   If you are a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. File free federal and state tax return File the original return with the United States and file a signed copy of the U. File free federal and state tax return S. File free federal and state tax return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. File free federal and state tax return   You must complete Form 8689, Allocation of Individual Income Tax to the U. File free federal and state tax return S. File free federal and state tax return Virgin Islands, and attach a copy to both your U. File free federal and state tax return S. File free federal and state tax return return and your USVI return. File free federal and state tax return You should file your U. File free federal and state tax return S. File free federal and state tax return return with the address listed under Where To File. File free federal and state tax return   See Publication 570, Tax Guide for Individuals With Income From U. File free federal and state tax return S. File free federal and state tax return Possessions, for information about filing Virgin Islands returns. File free federal and state tax return Resident of Guam. File free federal and state tax return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. File free federal and state tax return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. File free federal and state tax return O. File free federal and state tax return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. File free federal and state tax return Send your return to the address listed under Where To File. File free federal and state tax return   See Publication 570 for information about filing Guam returns. File free federal and state tax return Resident of the Commonwealth of the Northern Mariana Islands. File free federal and state tax return   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. File free federal and state tax return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File free federal and state tax return O. File free federal and state tax return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. File free federal and state tax return Send your return to the address listed under Where To File. File free federal and state tax return   See Publication 570 for information about filing Northern Mariana Islands returns. File free federal and state tax return Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. File free federal and state tax return S. File free federal and state tax return citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. File free federal and state tax return S. File free federal and state tax return resident. File free federal and state tax return This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. File free federal and state tax return If you make this choice, the following two rules apply. File free federal and state tax return You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. File free federal and state tax return You must file a joint income tax return for the year you make the choice. File free federal and state tax return This means that neither of you can claim under any tax treaty not to be a U. File free federal and state tax return S. File free federal and state tax return resident for a tax year for which the choice is in effect. File free federal and state tax return You can file joint or separate returns in years after the year in which you make the choice. File free federal and state tax return Example 1. File free federal and state tax return Pat Smith, a U. File free federal and state tax return S. File free federal and state tax return citizen, is married to Norman, a nonresident alien. File free federal and state tax return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. File free federal and state tax return Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. File free federal and state tax return Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. File free federal and state tax return Example 2. File free federal and state tax return When Bob and Sharon Williams got married, both were nonresident aliens. File free federal and state tax return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. File free federal and state tax return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. File free federal and state tax return Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. File free federal and state tax return Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. File free federal and state tax return If you do not choose to treat your nonresident alien spouse as a U. File free federal and state tax return S. File free federal and state tax return resident, you may be able to use head of household filing status. File free federal and state tax return To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. File free federal and state tax return For more information, see Publication 501. File free federal and state tax return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. File free federal and state tax return S. File free federal and state tax return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). File free federal and state tax return To get an SSN for a nonresident alien spouse, apply at an office of the U. File free federal and state tax return S. File free federal and state tax return Social Security Administration (SSA) or U. File free federal and state tax return S. File free federal and state tax return consulate. File free federal and state tax return You must complete Form SS-5, Application for a Social Security Card, available at www. File free federal and state tax return socialsecurity. File free federal and state tax return gov or by calling 1-800-772-1213. File free federal and state tax return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. File free federal and state tax return If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. File free federal and state tax return How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. File free federal and state tax return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. File free federal and state tax return S. File free federal and state tax return residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. File free federal and state tax return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. File free federal and state tax return ) You generally make this choice when you file your joint return. File free federal and state tax return However, you also can make the choice by filing a joint amended return on Form 1040X. File free federal and state tax return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. File free federal and state tax return If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. File free federal and state tax return You generally must file the amended joint return within 3 years from the date you filed your original U. File free federal and state tax return S. File free federal and state tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File free federal and state tax return Table 1–1. File free federal and state tax return Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. File free federal and state tax return   • The revocation must be made by the due date for filing the tax return for that tax year. File free federal and state tax return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. File free federal and state tax return The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. File free federal and state tax return     • The name and address of any person who is revoking the choice for a deceased spouse. File free federal and state tax return     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. File free federal and state tax return   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. File free federal and state tax return Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. File free federal and state tax return   • If the surviving spouse is a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. File free federal and state tax return   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. File free federal and state tax return Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. File free federal and state tax return Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. File free federal and state tax return Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. File free federal and state tax return S. File free federal and state tax return citizen or resident alien at any time during the later tax year. File free federal and state tax return Example. File free federal and state tax return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. File free federal and state tax return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. File free federal and state tax return On January 10, 2012, Dick became a nonresident alien. File free federal and state tax return Judy had remained a nonresident alien. File free federal and state tax return Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. File free federal and state tax return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. File free federal and state tax return For 2013, both are treated as nonresident aliens. File free federal and state tax return If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. File free federal and state tax return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. File free federal and state tax return If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. File free federal and state tax return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. File free federal and state tax return S. File free federal and state tax return citizen or resident abroad as for a taxpayer in the United States. File free federal and state tax return For current instructions on making estimated tax payments, see Form 1040-ES. File free federal and state tax return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. File free federal and state tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 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 tax return, or 100% of the tax shown on your 2013 tax return. File free federal and state tax return (The return must cover all 12 months. File free federal and state tax return ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). File free federal and state tax return See Publication 505 for more information. File free federal and state tax return The first installment of estimated tax is due on April 15, 2014. File free federal and state tax return Foreign earned income exclusion. File free federal and state tax return   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. File free federal and state tax return In addition, you can reduce your income by your estimated foreign housing deduction. File free federal and state tax return However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. File free federal and state tax return If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. File free federal and state tax return   For more information about figuring your estimated tax, see Publication 505. File free federal and state tax return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. File free federal and state tax return 1). File free federal and state tax return   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. File free federal and state tax return 1. File free federal and state tax return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). File free federal and state tax return See the filing instructions at www. File free federal and state tax return bsaefiling. File free federal and state tax return fincen. File free federal and state tax return treas. File free federal and state tax return gov/main. File free federal and state tax return html. File free federal and state tax return   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. File free federal and state tax return You do not need to file the report if the assets are with a U. File free federal and state tax return S. File free federal and state tax return military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. File free federal and state tax return   More information about the filing of Form 114 can be found in the instructions for the form. File free federal and state tax return FinCEN Form 105. File free federal and state tax return   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. File free federal and state tax return Certain recipients of currency or monetary instruments also must file Form 105. File free federal and state tax return   More information about the filing of Form 105 can be found in the instructions on the back of the form. File free federal and state tax return Form 8938. File free federal and state tax return   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). File free federal and state tax return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File free federal and state tax return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File free federal and state tax return S. File free federal and state tax return person. File free federal and state tax return   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File free federal and state tax return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File free federal and state tax return Prev  Up  Next   Home   More Online Publications