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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

File State Income Tax Only

1040 Ez2011 State Tax FormWhen Can I File An Amended Tax Return For 2013File Taxes FreeState Tax FormsWho Can Use 1040ez FormHow Do I File My 2012 Taxes Online2010 1040Hrblockfree Com2010 Tax ReturnTax Form 1040xHow Do I Amend My State Tax ReturnFile State Income Tax Online Free2012 Income Tax ReturnFree Irs FilingAmend 2013 Tax Return1040ez Irs InstructionsFree State Tax Return E-fileWhere Can I File Free State Taxes2012 1040ez Tax FormFree Tax Calculator 2011 H&r Block1040 InstructionsIrs Extention FormsTax Act Online FreeFiling 2007 Tax Return LateIrs Form 1040ez 2012Hand R Block Free FileFree Electronic Tax FilingFiling Tax Extension 2012Free State Tax ExtensionAmending 2010 TaxesFree Amended ReturnHow Do I Amend My 2012 Tax ReturnHow To Fill Out 1040x Line By LineFree State Tax ReturnsFree State Income Tax EfileState Income Tax ReturnFree Federal Tax Filing 2012How To Amend 2010 Tax Return OnlineFree State And Federal E File

File State Income Tax Only

File state income tax only 19. File state income tax only   Ajustes Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Introduction Este capítulo trata de ajustes relacionados con la educación que puede deducir al calcular el ingreso bruto ajustado. File state income tax only Este capítulo incluye información sobre la deducción por intereses sobre préstamos de estudios, la deducción de matrículas y cuotas escolares y la deducción por gastos del educador. File state income tax only Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Deducción por Intereses sobre Préstamos de Estudios Por lo general, los intereses personales que pague, salvo ciertos intereses hipotecarios, no son deducibles en la declaración de impuestos. File state income tax only No obstante, si su ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés) es menos de $75,000 ($155,000 si presenta una declaración conjunta), se permite una deducción especial por los intereses pagados sobre préstamos de estudios (también conocidos como préstamos educativos) utilizados para enseñanza superior. File state income tax only Para la mayoría de los contribuyentes, el MAGI es el ingreso bruto ajustado en la declaración de impuestos federales sobre el ingreso antes de restar deducción alguna por intereses sobre préstamos de estudios. File state income tax only Esta deducción puede reducir la cantidad de su ingreso sujeto a impuestos hasta un máximo de $2,500 en el año 2013. File state income tax only La Tabla 19-1 resume características de la deducción por intereses sobre préstamos de estudios. File state income tax only Tabla 19-1. File state income tax only Resumen de la Deducción por Intereses sobre Préstamos de Estudios No se base únicamente en esta tabla. File state income tax only Consulte el texto para más detalles. File state income tax only Característica Descripción Beneficio máximo Puede reducir su ingreso tributable hasta un máximo de $2,500. File state income tax only Requisitos para obtener un préstamo Su préstamo de estudios: •  tiene que haber sido obtenido sólo para pagar gastos de estudios calificados y   • no puede ser de un pariente ni puede haberse hecho conforme a un plan calificado provisto por su empleador. File state income tax only Requisitos para estudiantes El estudiante tiene que: • ser usted, su cónyuge o su dependiente y   • estar matriculado por lo menos a tiempo parcial en un programa que lleve a obtener un título, certificación o cualquier otra credencial educacional en una institución educativa que reúne los requisitos. File state income tax only Plazo de la deducción Puede deducir intereses pagados durante el período que quede del préstamo de estudios. File state income tax only Eliminación gradual por fases La cantidad a deducir depende del nivel de ingresos. File state income tax only Definición de los Intereses sobre Préstamos de Estudios Los “intereses sobre préstamos de estudios” son intereses que usted pagó durante el año sobre un préstamo de estudios calificado. File state income tax only Incluyen tanto pagos de intereses obligatorios como pagos de intereses voluntarios. File state income tax only Préstamo de estudios calificado Éste es un préstamo que se obtuvo únicamente para pagar gastos de estudios calificados (definidos más adelante) que fueran: Para usted, su cónyuge o una persona que fue dependiente de usted (según se define en el capítulo 3) cuando obtuvo el préstamo; Pagados o incurridos dentro de un plazo razonable antes o después de que obtuviera el préstamo y Para estudios provistos durante un período académico cuando un estudiante reúne los requisitos. File state income tax only Los préstamos de las siguientes fuentes no son préstamos de estudios calificados: Un pariente. File state income tax only Un plan calificado proporcionado por un empleador. File state income tax only Excepciones. File state income tax only   Para propósitos de la deducción de intereses sobre un préstamo de estudios, las siguientes excepciones corresponden a las reglas generales para dependientes: Una persona puede ser su dependiente aunque usted mismo sea el dependiente de otro contribuyente. File state income tax only Una persona puede ser su dependiente aunque dicha persona presente una declaración conjunta con un cónyuge. File state income tax only Una persona puede ser su dependiente aunque dicha persona tuviera un ingreso bruto ese año que fuera igual o superior a la cantidad de exención para el año ($3,900 para el año 2013). File state income tax only Plazo razonable. File state income tax only   Los gastos de estudios calificados se consideran pagados u ocasionados dentro de un plazo razonable, antes o después de obtener el préstamo, si se pagan con fondos de préstamos de estudios que son parte de un programa federal de préstamos de estudios postsecundarios. File state income tax only   Aun si no se pagan con fondos de dicho tipo de préstamo, los gastos se consideran pagados u ocasionados dentro de un plazo razonable si se reúnen los dos siguientes requisitos: Los gastos se relacionan con un período académico específico. File state income tax only Los fondos del préstamo se desembolsan dentro de un período que comience 90 días antes del período académico y termine 90 días después del fin de dicho período. File state income tax only   Si ninguna de las situaciones indicadas anteriormente le corresponde, el plazo razonable se determina basándose en todos los hechos y circunstancias pertinentes. File state income tax only Período académico. File state income tax only   Un período académico incluye un semestre, trimestre, un cuatrimestre del año escolar u otro período de estudios (tal como un curso escolar de verano) según lo determine de manera razonable una institución de enseñanza superior. File state income tax only En el caso de una institución de enseñanza superior que no tenga períodos académicos, sino horas de crédito u horas de reloj, cada período de pago se puede considerar un período académico. File state income tax only Estudiante que reúne los requisitos. File state income tax only   Es un estudiante que estaba matriculado por lo menos a medio tiempo en un programa para obtener una licenciatura, un certificado u otro título educativo reconocido. File state income tax only Matriculado por lo menos a medio tiempo. File state income tax only   Un estudiante se considera que estaba matriculado por lo menos a medio tiempo si estaba tomando al menos la mitad de los cursos normales a tiempo completo de su programa de estudios. File state income tax only   Cada institución de enseñanza superior que reúna los requisitos establece lo que se considera la mitad de la carga académica habitual para ser estudiante a tiempo completo. File state income tax only No obstante, este estándar establecido no puede ser inferior a cualquiera que haya establecido el Departamento de Educación de los Estados Unidos conforme a la Higher Education Act (Ley de Enseñanza Superior) de 1965. File state income tax only Pariente. File state income tax only   No puede deducir intereses sobre un préstamo que obtenga de un pariente. File state income tax only Los parientes incluyen: Su cónyuge; Sus hermanos y hermanas; Sus medios hermanos y medias hermanas; Sus antecesores (padres, abuelos, etc. File state income tax only ); Sus descendientes en línea directa (hijos, nietos, etc. File state income tax only ) y Ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. File state income tax only Plan calificado proporcionado por un empleador. File state income tax only   No puede deducir intereses sobre un préstamo conforme a un plan calificado proporcionado por un empleador o bajo un contrato comprado conforme a tal plan. File state income tax only Gastos de Estudios Calificados Para propósitos de la deducción por intereses sobre préstamos de estudios, estos gastos son el total del costo de asistir a una institución de enseñanza superior que reúna los requisitos, incluyendo instituciones para estudios de posgrado. File state income tax only Incluyen cantidades pagadas por los siguientes conceptos: Matrícula y cuotas escolares. File state income tax only Alojamiento y comida. File state income tax only Libros, materiales y equipo. File state income tax only Otros gastos necesarios (tales como los de transporte). File state income tax only Los gastos de alojamiento y comida reúnen los requisitos sólo en la medida en que no sobrepasen las siguientes cantidades: La asignación para alojamiento y comida, según lo determine la institución de enseñanza superior correspondiente, que se incluyó en los gastos de asistencia a dicha institución (para propósitos de ayuda financiera federal) durante un período académico específico y alojamiento del estudiante, o Si es mayor, la cantidad exacta cobrada si el estudiante vive en alojamiento que sea propiedad de la institución de enseñanza superior que reúna los requisitos o sea operado por la misma. File state income tax only Institución de enseñanza superior que reúne los requisitos. File state income tax only   Una institución de enseñanza superior que reúne los requisitos es todo colegio universitario, universidad, escuelas de enseñanza técnica u otra institución de enseñanza superior todas con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. File state income tax only Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. File state income tax only   Determinadas instituciones de enseñanza superior ubicadas fuera de los Estados Unidos participan también en los programas de asistencia financiera al estudiante (Federal Student Aid (FSA, por sus siglas en inglés)) del Departamento de Educación de los Estados Unidos. File state income tax only   Para propósitos de la deducción por intereses sobre préstamos de estudios, una institución de enseñanza superior que reúne los requisitos incluye también una institución que administre un programa de estudiantes practicantes o de residencia para recibir un título universitario o un certificado de una institución de enseñanza superior, un hospital o un centro de atención médica que ofrezca capacitación de posgrado. File state income tax only   Una institución de enseñanza superior tiene que reunir los criterios establecidos en el párrafo anterior solamente durante el (los) período(s) académico(s) para el (los) cual(es) se incurrió el préstamo de estudios. File state income tax only La posibilidad de deducir los intereses sobre el préstamo no se ve afectada si la institución deja de reunir los requisitos más tarde. File state income tax only    La institución de enseñanza superior debe poder indicarle si la misma reúne los requisitos. File state income tax only Ajustes tributarios a gastos de estudios calificados. File state income tax only   Tiene que reducir sus gastos de estudios calificados por ciertos artículos exentos de impuestos (tales como la parte exenta de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional)). File state income tax only Vea el capítulo 4 de la Publicación 970, en inglés, para más detalles. File state income tax only Incluya estas Partidas como Intereses Además de los intereses simples sobre el préstamo, ciertos costos originarios del préstamo, intereses capitalizados, intereses sobre líneas de crédito rotativas e intereses sobre préstamos de estudios refinanciados pueden ser intereses sobre préstamos de estudios si se reúnen todos los demás requisitos. File state income tax only Costo originario del préstamo. File state income tax only   Normalmente, esto es un cargo que el prestamista cobra solamente una vez, al hacer un préstamo. File state income tax only Para ser deducible como intereses, dicho cargo tiene que ser por el uso de dinero en vez de bienes o servicios (como cargos por compromisos o costos de tramitación) proporcionados por el prestamista. File state income tax only Un costo originario del préstamo tratado como intereses se acumula a lo largo del plazo del préstamo. File state income tax only Intereses capitalizados. File state income tax only    Son intereses por pagar sobre un préstamo de estudios que el prestamista añade al saldo pendiente del capital del préstamo. File state income tax only Intereses sobre líneas de crédito rotativas. File state income tax only   Estos intereses, los cuales incluyen interés sobre deudas de tarjetas de crédito, es interés sobre préstamos de estudios si el prestatario usa la línea de crédito (tarjeta de crédito) sólo para pagar gastos de estudios calificados. File state income tax only Vea Gastos de Estudios Calificados , anteriormente. File state income tax only Intereses sobre préstamos de estudios refinanciados. File state income tax only   Incluyen intereses sobre lo siguiente: Préstamos consolidados —préstamos que se usan para refinanciar más de un préstamo de estudios del mismo prestatario y Préstamos conjuntos —dos o más préstamos del mismo prestatario que son tratados como un solo préstamo tanto por el prestamista como por el prestatario. File state income tax only Si refinancia un préstamo de estudios calificado por más del préstamo original y usa la cantidad adicional para algún propósito que no sea gastos de estudios calificados, no puede deducir los intereses pagados sobre el préstamo refinanciado. File state income tax only Pagos de intereses voluntarios. File state income tax only   Son pagos hechos sobre un préstamo de estudios calificado durante un período en el que los pagos de intereses no son obligatorios, por ejemplo, si al prestatario se le ha concedido un aplazamiento o si todavía no han empezado los reintegros del préstamo. File state income tax only No Incluya estas Partidas como Intereses No puede reclamar una deducción de intereses sobre préstamos de estudios por: Intereses que pagó sobre un préstamo si, según las condiciones del mismo, usted no está obligado legalmente a hacer pagos de intereses. File state income tax only Costos originarios del préstamo pagados por propiedad o servicios proporcionados por el prestamista, tales como cargos por compromiso o costos de tramitación. File state income tax only Intereses que pagó sobre un préstamo en la medida en que los pagos hayan sido hechos a través de su participación en el National Health Service Corps Loan Repayment Program (Programa para Reintegros de Préstamos del Cuerpo Nacional de Servicios de Salud), conocido también como el “ NHSC Loan Repayment Program ” (Programa para Reintegros de Préstamos del NHSC) o a través de otros programas de asistencia para el reintegro de préstamos. File state income tax only Para más información, vea Student Loan Repayment Assistance (Asistencia para el reintegro de préstamos de estudios) en el capítulo 5 de la Publicación 970, en inglés. File state income tax only ¿Puede Reclamar la Deducción? Normalmente, puede reclamar la deducción si se cumplen todos los requisitos siguientes: Su estado civil para efectos de la declaración es cualquier estado civil excepto casado que presenta su declaración por separado. File state income tax only Nadie más reclama una exención por usted en su declaración de impuestos. File state income tax only Está obligado por ley a pagar intereses sobre un préstamo de estudios calificado. File state income tax only Usted pagó intereses sobre un préstamo de estudios calificado. File state income tax only Intereses pagados por otros. File state income tax only   Si usted es la persona legalmente obligada a pagar intereses y otra persona los paga por usted, a usted se le trata como si hubiese recibido el pago de la otra persona y, a su vez, hubiese pagado los intereses. File state income tax only Vea el capítulo 4 de la Publicación 970, en inglés, para más información. File state income tax only No se Permite Beneficio Doble No puede deducir como intereses sobre un préstamo de estudios una cantidad que sea deducible conforme a alguna otra disposición de la ley tributaria (por ejemplo, intereses hipotecarios). File state income tax only ¿Cuánto Puede Deducir? Su deducción por intereses sobre préstamos de estudios para el año 2013 es normalmente la cantidad que sea menor entre: $2,500 o Los intereses que usted pagó en el año 2013. File state income tax only Sin embargo, la cantidad determinada anteriormente se reduce paulatinamente si su MAGI está entre $60,000 y $75,000 ($125,000 y $155,000 si presenta una declaración conjunta). File state income tax only No puede tomar una deducción por intereses sobre préstamos de estudios si su MAGI es $75,000 o más ($155,000 o más si presenta una declaración conjunta). File state income tax only Para más detalles sobre cómo calcular su MAGI, vea el capítulo 4 de la Publicación 970, en inglés. File state income tax only ¿Cómo Calcular la Deducción? Para calcular la deducción, se suele usar la Student Loan Interest Deduction Worksheet (Hoja de trabajo de la deducción de intereses sobre préstamos de estudios), de las instrucciones del Formulario 1040 o del Formulario 1040A. File state income tax only No obstante, si presenta el Formulario 2555, 2555-EZ o 4563, o si excluye ingresos de fuentes dentro de Puerto Rico, tiene que llenar la Hoja de Trabajo 4-1 del capítulo 4 de la Publicación 970, en inglés. File state income tax only Para ayudarle a calcular la deducción por intereses sobre préstamos de estudios, debe recibir el Formulario 1098-E, Student Loan Interest Statement (Declaración de intereses sobre préstamos de estudios), en inglés. File state income tax only Generalmente, una institución (como un banco o una agencia gubernamental) que recibió pagos de intereses de $600 o más durante el año 2013 sobre uno o más préstamos de estudios calificados tiene que enviarle el Formulario 1098-E (o documento sustitutivo aceptable) a cada prestatario a más tardar el 31 de enero del año 2014. File state income tax only Para los préstamos de estudios calificados que se obtuvieron antes del 1 de septiembre de 2004, la institución está obligada a anotar en el Formulario 1098-E solamente los pagos de intereses establecidos. File state income tax only Puede ser que otros pagos de intereses, tales como ciertos costos originarios del préstamo e intereses capitalizados, no aparezcan en el formulario que usted reciba. File state income tax only No obstante, si paga intereses calificados que no se incluyen en el Formulario 1098-E, también puede deducir esas cantidades. File state income tax only Para información sobre cómo dividir pagos de intereses y pagos de capital, vea el capítulo 4 de la Publicación 970, en inglés. File state income tax only Para reclamar la deducción, anote la cantidad permisible en la línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A. File state income tax only Deducción por Matrícula y Cuotas Escolares Quizás pueda deducir los gastos de estudios calificados que haya pagado durante el año para usted, su cónyuge o dependiente(s). File state income tax only No puede reclamar esta deducción si su estado civil para efectos de la declaración es casado que presenta la declaración por separado o si otra persona puede reclamar una exención por usted como dependiente en la declaración de impuestos de él o ella. File state income tax only Los gastos calificados tienen que ser por educación superior, tal como se explica más adelante en Gastos que Califican . File state income tax only La deducción por matrícula y cuotas escolares puede reducir la cantidad de sus ingresos sujetos a impuesto por hasta $4,000. File state income tax only La Tabla 19-2 resume las características de la deducción por matrícula y cuotas escolares. File state income tax only Quizás pueda tomar un crédito por sus gastos de estudios en lugar de una deducción. File state income tax only Puede escoger la opción que le proporcione una cantidad de impuesto menor. File state income tax only Vea el capítulo 35, Créditos Tributarios por Estudios , para saber detalles sobre los créditos. File state income tax only ¿Puede Reclamar la Deducción? Las siguientes reglas le pueden ayudar a determinar si puede reclamar la deducción por matrícula y cuotas escolares. File state income tax only Quién Puede Reclamar la Deducción La deducción por matrícula y gastos de estudios normalmente se puede reclamar si usted cumple los tres siguientes requisitos: Pagó gastos de educación superior calificados en 2013 para los períodos académicos que comienzan en 2013 y los que comienzan en los primeros tres meses de 2014. File state income tax only Pagó los gastos de estudios de un estudiante que reúne los requisitos. File state income tax only El estudiante que cumple los requisitos es usted mismo, su cónyuge o dependiente por el cual reclama una exención (que se define en el capítulo 3) en su declaración de impuestos. File state income tax only Los gastos de estudios calificados se definen bajo Gastos que Califican . File state income tax only La definición de “estudiantes que reúnen los requisitos” se puede ver más adelante bajo Estudiante que Reúne los Requisitos . File state income tax only Quién No Puede Reclamar la Deducción No puede reclamar la deducción por matrícula y cuotas escolares si le corresponde cualquiera de las siguientes situaciones: Su estado civil para efectos de la declaración de impuestos es casado que presenta por separado. File state income tax only Otra persona puede reclamar una exención por usted en la declaración de impuestos de él o ella. File state income tax only Usted no puede tomar la deducción aun si la otra persona de hecho no reclama la exención. File state income tax only Su MAGI es mayor que $80,000 ($160,000 si presenta una declaración conjunta). File state income tax only Usted (o su cónyuge) era un extranjero no residente en cualquier momento durante el año 2013 y dicho extranjero no residente no optó por ser tratado como extranjero residente para propósitos tributarios. File state income tax only Puede leer más información sobre extranjeros no residentes en la Publicación 519, U. File state income tax only S. File state income tax only Tax Guide for Aliens (Guía tributaria para extranjeros), en inglés. File state income tax only Usted o cualquier otra persona puede reclamar un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje en el año 2013 en lo que concierne a los gastos del estudiante por el cual se pagaron gastos de estudios calificados. File state income tax only No obstante, el recibir un crédito por parte de su estado no lo descalifica de reclamar una deducción por matrícula y cuotas. File state income tax only Tabla 19-2. File state income tax only Resumen de las Características de la Deducción por Matrícula y Cuotas Escolares No se base únicamente en lo que aparece en esta tabla. File state income tax only Consulte el texto de este capítulo para más detalles. File state income tax only Pregunta Respuesta ¿Cuál es la cantidad máxima del beneficio? Usted puede reducir la cantidad de sus ingresos sujetos a impuestos por hasta $4,000. File state income tax only ¿Dónde se toma la deducción? Se toma como ajuste a los ingresos en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A. File state income tax only ¿Para quién tienen que ser pagados los gastos? Un estudiante que está matriculado en una institución de enseñanza superior que reúne los requisitos quien es: usted, su cónyuge o su dependiente por el cual reclama una exención. File state income tax only ¿Qué matrícula y cuotas escolares son deducibles? La matrícula y cuotas escolares requeridas para matricularse o para asistir a una institución de enseñanza superior que reúne los requisitos, pero que no incluyen gastos personales, de manutención ni gastos de familia, tales como alojamiento y comida. File state income tax only Gastos que Califican La deducción por matrícula y cuotas escolares se basa en los gastos de estudios calificados que paga por usted mismo, su cónyuge o por un dependiente por el cual usted reclama una exención en su declaración de impuestos. File state income tax only La deducción normalmente se permite por gastos de estudios calificados que fueron pagados en el año 2013 relacionados con la matriculación en una institución de educación superior durante el año 2013 o por un período académico (que se definió anteriormente bajo Deducción por Intereses sobre Préstamos de Estudios ) comenzando en 2013 o en los primeros 3 meses de 2014. File state income tax only Pagos hechos con fondos de un préstamo. File state income tax only   Puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que pagó con los fondos de un préstamo. File state income tax only Utilice los gastos para calcular la deducción para el año en que se pagaron los gastos, no para el año en que se liquidó el préstamo. File state income tax only Trate los pagos del préstamo que fueron enviados directamente a la institución de educación como si hubieran sido pagados en la fecha en que dicha institución abona la cuenta del estudiante. File state income tax only Estudiante que se da de baja de su(s) clase(s). File state income tax only   Usted puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que no se reembolsan cuando un estudiante se da de baja (retira) de su(s) clase(s). File state income tax only Gastos de Estudios Calificados Para propósitos de la deducción por matrícula y cuotas escolares, los gastos de estudios calificados son la matrícula y ciertos gastos relacionados que son requisitos para la matriculación o asistencia en una institución de educación superior que reúne los requisitos. File state income tax only Institución de educación que reúne los requisitos. File state income tax only   Una “institución de educación superior que reúne los requisitos” es cualquier colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. File state income tax only Incluye prácticamente a casi todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. File state income tax only La institución de educación superior deberá poder indicarle si la misma reúne los requisitos. File state income tax only   Ciertas instituciones de educación ubicadas fuera de los Estados Unidos participan también en los programas de FSA del Departamento de Educación de los Estados Unidos. File state income tax only Período académico. File state income tax only   Un período académico abarca un semestre, trimestre, un cuatrimestre o cualquier otro período de estudios según lo determine de manera razonable una institución de educación que reúne los requisitos. File state income tax only Si una institución de educación que reúne los requisitos no tiene períodos académicos sino horas de crédito, cada período de pago se puede considerar como un período académico. File state income tax only Gastos relacionados. File state income tax only   Las cuotas correspondientes a las actividades escolares y los gastos incurridos por los textos, útiles y equipo escolares se incluyen en los gastos de estudios calificados únicamente si las cuotas y gastos tienen que ser pagados a la institución como requisito de la matriculación o asistencia en dicha institución. File state income tax only Gastos pagados por adelantado. File state income tax only   Gastos de estudios calificados pagados en el año 2013 para un período académico que comienza en los primeros tres meses de 2014, sólo se pueden utilizar para calcular la deducción por matrícula y cuotas escolares de 2013. File state income tax only Vea Período académico, anteriormente. File state income tax only Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo de la deducción por matrícula y cuotas escolares sólo para 2013, únicamente si reúne todos los otros requisitos. File state income tax only No puede utilizar cantidad alguna que pagó en 2012 ó 2014 para calcular los gastos de estudios calificados que utiliza para el cálculo de su deducción por matrícula y cuotas escolares de 2013. File state income tax only No Se Permite Beneficio Doble No se le permite deducir lo siguiente: Los gastos de estudios calificados que usted deduce conforme a cualquier otra disposición de la ley, como, por ejemplo, un gasto de negocios. File state income tax only Los gastos de estudios calificados de un estudiante en su declaración de impuestos si usted o cualquier otra persona reclama un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje por el mismo estudiante en el mismo año. File state income tax only Los gastos de estudios calificados que se utilizaron para calcular la parte libre de impuestos de una distribución proveniente de una cuenta Coverdell de ahorros para la educación (ESA, por sus siglas en inglés) o de un programa de matrículas calificado (QTP, por sus siglas en inglés). File state income tax only En el caso de un QTP, esto corresponde sólo a la cantidad de ganancias exentas de impuesto que fueron distribuidas, no a la recuperación de las contribuciones hechas al programa. File state income tax only Vea los temas titulados Figuring the Taxable Portion of a Distribution (Cálculo de la parte sujeta a impuesto de una distribución) del capítulo 7 (Coverdell Education Savings Account (ESA) (Cuenta Coverdell de ahorros para la educación (ESA)) y del capítulo 8 (Qualified Tuition Progam (QTP)) (Programa de matrícula calificado (QTP)), de la Publicación 970, en inglés. File state income tax only Los gastos de estudios calificados que han sido pagados con intereses exentos de impuestos provenientes de un bono de ahorros de los Estados Unidos (Formulario 8815, en inglés). File state income tax only Vea Figuring the Tax-Free Amount (Cálculo de la cantidad libre de impuestos), en el capítulo 10 de la Publicación 970, en inglés. File state income tax only Los gastos de estudios calificados que han sido pagados con ayuda económica para los estudios que estén exentos de impuestos, tales como becas de estudios, subvenciones o ayuda económica para los estudios provista por el empleador. File state income tax only Vea a continuación el tema titulado Ajustes a los gastos de estudios calificados. File state income tax only Ajustes a los gastos de estudios calificados. File state income tax only   Para cada estudiante, se tienen que reducir los gastos de estudios calificados pagados por o en nombre de dicho estudiante bajo las siguientes reglas. File state income tax only El resultado es el ajuste a los gastos de estudios calificados por cada estudiante. File state income tax only Ayuda económica para los estudios exenta de impuestos. File state income tax only   Por la ayuda económica para los estudios exenta de impuestos que recibió en 2013, tiene que reducir los gastos de estudios calificados para cada período académico por la cantidad de la ayuda económica para los estudios exenta de impuestos de dicho período. File state income tax only Vea Período académico, anteriormente. File state income tax only   Dicha asistencia incluye: La parte libre de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional), incluidas las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970); La parte libre de impuestos de toda ayuda económica para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970); Ayuda económica para estudios ofrecida a veteranos (vea el capítulo 1 de la Publicación 970) y Todo otro pago exento de impuestos (que no sean regalos o herencias) que se recibe en concepto de ayuda para estudios. File state income tax only   Por lo general, todas las becas de estudios o becas de investigación (becas de desarrollo profesional) son tratadas como una ayuda económica para los estudios exenta de impuestos. File state income tax only Sin embargo, una beca de estudios o beca de investigación (becas de desarrollo profesional) no será tratada como asistencia exenta de impuestos al punto de que es incluida como ingreso bruto (si tiene que presentar una declaración de impuestos) para el año que reciba la beca de estudios o para investigación (becas de desarrollo profesional) si uno de estos dos puntos aplica: La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de educación calificados), de la Publicación 970, en inglés. File state income tax only La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. File state income tax only    Podría aumentar el valor combinado de la deducción por matrícula y cuotas escolares y cierta ayuda económica para los estudios si incluye alguna parte o toda la ayuda económica para los estudios en sus ingresos en el año en que recibió dicha ayuda. File state income tax only Para detalles, vea Adjustments to Qualified Education Expenses (Ajustes a los gastos de estudios calificados), en el capítulo 6 de la Publicación 970, en inglés. File state income tax only   Cierta ayuda económica para los estudios exenta de impuestos recibida después de 2013 podría ser considerada como un reembolso de gastos de estudios calificados que se pagó en 2013. File state income tax only La ayuda económica para los estudios exenta de impuestos incluye toda ayuda económica para los estudios exenta de impuestos que usted o cualquier otra persona ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matriculación en una institución educativa calificada durante 2013). File state income tax only   Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. File state income tax only Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 y después de que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos, más adelante. File state income tax only Reembolsos. File state income tax only   Un reembolso de gastos de estudios calificados puede reducir los ajustes a los gastos de estudios calificados por el año tributable o puede requerir que reintegre parte o el total del reembolso en su ingreso bruto para el año en que recibe el reembolso. File state income tax only Vea el capítulo 6 de la Publicación 970 para obtener más información. File state income tax only Alguna ayuda económica para los estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. File state income tax only Vea Ayuda económica para los estudios exenta de impuestos, anteriormente. File state income tax only Reembolsos recibidos en 2013. File state income tax only   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y restando todos los reembolsos de esos gastos recibidos de la institución educativa que reúne los requisitos durante 2013. File state income tax only Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. File state income tax only   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido antes de presentar su declaración de impuestos sobre los ingresos de 2013, reduzca la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. File state income tax only Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. File state income tax only   Si recibe un reembolso después de 2013 por gastos de estudios calificados pagados en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, puede ser que tenga que incluir parte o todo el reembolso en su ingreso bruto del año en que recibió el reembolso. File state income tax only Vea el capítulo 6 de la Publicación 970, en inglés, para más información. File state income tax only Coordinación con cuentas Coverdell de ahorros para la educación y programas calificados de matrícula. File state income tax only   Debe reducir sus gastos de estudios calificados por los gastos de estudios calificados utilizados para calcular la exclusión del ingreso bruto de (a) los intereses recibidos bajo un programa de bonos de ahorro educativos o (b) cualquier distribución desde una cuenta Coverdell de ahorros para la educación o programa calificado de matrícula (QTP, por sus siglas en inglés). File state income tax only Para un programa QTP, esto se aplica solamente a la cantidad exenta de impuestos que fueron distribuidos, no a la recuperación de contribuciones al programa. File state income tax only Cantidades que no reducen los gastos de estudios calificados. File state income tax only   No reduzca los gastos de estudios calificados por las cantidades pagadas con fondos que el estudiante ha recibido por concepto de: Pagos por prestar servicios, como salarios, Un préstamo, Un regalo, Una herencia o Un retiro de fondos de una cuenta de ahorros personal del estudiante. File state income tax only   No reduzca los gastos de estudios calificados por cantidades de becas de estudios o becas de investigación (becas de desarrollo profesional) que se declaran como ingresos en la declaración de impuestos del estudiante en las siguientes circunstancias: El uso de dinero se restringe, por los términos de la beca de estudios o beca de investigación (becas de desarrollo profesional), a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados. File state income tax only El uso de dinero no se restringe. File state income tax only Gastos que no Califican Los gastos de estudios calificados no incluyen cantidades pagadas en concepto de: Seguros; Gastos médicos (incluidas las cuotas del seguro médico escolar ofrecido por la institución); Alojamiento y comida; Transporte o Gastos personales, de manutención o relacionados a la familia que sean semejantes. File state income tax only Esto corresponde aun si se tienen que pagar dichas cantidades a la institución como requisito de matriculación o asistencia. File state income tax only Deportes, juegos, pasatiempos y cursos que no ofrecen créditos académicos. File state income tax only   Normalmente, los gastos de estudios calificados no incluyen gastos que corresponden a un curso de enseñanza u otro curso educativo en que se desempeñen deportes, juegos, pasatiempos o un curso que no ofrece créditos académicos. File state income tax only No obstante, si el curso de enseñanza u otro curso educativo es parte del programa de estudios del estudiante para obtener una licenciatura u otro título educativo reconocido, los gastos entonces sí pueden calificar. File state income tax only Cuotas íntegras o en conjunto. File state income tax only   Algunas instituciones de educación superior que reúnen los requisitos combinan o consolidan todas sus cuotas para un período académico en una sola cantidad. File state income tax only Si no recibe, o no tiene acceso a un estado de cuentas o asignación que muestra cuánto pagó usted en concepto de gastos de estudios calificados y cuánto pagó en concepto de gastos personales, como los que se mencionaron anteriormente, comuníquese con la institución. File state income tax only La institución tiene la obligación de redactar ese estado de cuentas o asignación y de proveerle a usted información sobre la cantidad que usted pagó (o que se le facturó) por los gastos de estudios calificados en el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. File state income tax only Vea el tema Cómo se Calcula la Deducción , más adelante, para mayor información sobre el Formulario 1098-T. File state income tax only Estudiante que Reúne los Requisitos Para propósitos de la deducción por matrícula y cuotas escolares, un “estudiante que reúne los requisitos” es aquél que está matriculado en uno o más cursos en una institución de educación superior que reúne los requisitos (que se definió anteriormente). File state income tax only Quién Puede Reclamar los Gastos de un Dependiente Para poder reclamar la deducción por matrícula y cuotas escolares de un dependiente, usted tiene, normalmente, que: Haber pagado los gastos y Reclamar una exención de dependiente por el estudiante. File state income tax only La Tabla 19-3 resume quién puede reclamar la deducción. File state income tax only Cuánto se Puede Deducir La cantidad máxima por concepto de matrícula y cuotas escolares para 2013 es $4,000, $2,000 o $0, dependiendo de la cantidad de su MAGI. File state income tax only Para detalles sobre el cálculo de su MAGI, vea el capítulo 6 de la Publicación 970. File state income tax only Cómo se Calcula la Deducción Calcule la deducción utilizando el Formulario 8917, Tuition and Fees Deduction (Deducción por matrícula y cuotas), en inglés. File state income tax only Para ayudarle a calcular su deducción por matrícula y cuotas escolares, debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. File state income tax only Por lo general, una institución de educación superior que reúne los requisitos (como un colegio universitario o universidad) tiene que enviarle el Formulario 1098-T (o una declaración sustitutiva similar y aceptable) a cada estudiante matriculado para el 31 de enero de 2014. File state income tax only Para reclamar la deducción, anote la cantidad permitida en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A, y adjunte el Formulario 8917 que ha completado debidamente. File state income tax only Tabla 19-3. File state income tax only Quién Puede Reclamar los Gastos de un Dependiente No se base únicamente en lo que aparece en esta tabla. File state income tax only Consulte Who can claim a Dependent's Expenses (Quién puede reclamar los gastos de un dependiente), en el capítulo 6 de la Publicación 970, en inglés. File state income tax only SI su dependiente es un estudiante que reúne los requisitos y usted . File state income tax only . File state income tax only . File state income tax only Y. File state income tax only . File state income tax only . File state income tax only ENTONCES. File state income tax only . File state income tax only . File state income tax only reclama una exención por su dependiente usted paga todos los gastos de estudios calificados de su dependiente sólo usted puede deducir los gastos de estudios calificados que usted pagó. File state income tax only Su dependiente no puede tomar la deducción. File state income tax only reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. File state income tax only no reclama una exención por su dependiente usted pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. File state income tax only no reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. File state income tax only Gastos del Educador Si usted fue un educador que reúne los requisitos en el año 2013, puede deducir en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A, hasta $250 por concepto de gastos calificados que usted pagó en 2013. File state income tax only Si usted y su cónyuge están presentando una declaración de impuestos conjunta y si ambos de ustedes son educadores que reúnen los requisitos, la cantidad máxima que pueden deducir es $500. File state income tax only No obstante eso, ningún cónyuge puede deducir más de $250 en gastos calificados que él o ella ha pagado en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A. File state income tax only Usted quizás pueda deducir gastos que son mayores del límite de $250 (o $500) en la línea 21 del Anexo A (Formulario 1040). File state income tax only Educador que reúne los requisitos. File state income tax only   Un “educador que reúne los requisitos” es un maestro de primaria, instructor, consejero, director o ayudante, de kínder (jardín de infancia) hasta doceavo grado, que ha trabajado por lo menos 900 horas durante el año escolar. File state income tax only Gastos calificados. File state income tax only   En los gastos calificados se incluyen los gastos ordinarios (normales) y necesarios que se han pagado por libros, útiles, equipo (incluyendo equipo, programas y servicios para la computadora) y otros suministros y materiales que se utilizan en el aula. File state income tax only Un “gasto ordinario” es aquél que es común y aceptado en el campo educativo. File state income tax only Un “gasto necesario” es uno que es útil y apropiado en el desempeño de su profesión de educador. File state income tax only Un gasto no tiene que ser obligatorio para considerarse necesario. File state income tax only   Los gastos calificados no incluyen los gastos por enseñanza impartida en el hogar ni por artículos para cursos de salud o de educación física que no se usan en el desempeño del deporte. File state income tax only   Usted tiene que restar de sus gastos calificados las siguientes cantidades: Intereses de bonos de ahorros de los Estados Unidos de la serie EE y de la serie I que pueden excluirse de los ingresos y que provienen del Formulario 8815, Exclusion of Interest From Series EE and I U. File state income tax only S. File state income tax only Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses de las series EE e I emitidos después de 1989), en inglés. File state income tax only Vea el tema titulado Figuring the Tax-Free Amount (Cálculo de la cantidad exenta de impuestos), en el capítulo 10 de la Publicación 970, en inglés. File state income tax only Distribuciones o ganancias provenientes de un programa de matrícula calificado que no están sujetas a impuestos. File state income tax only Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 8 de la Publicación 970. File state income tax only Una distribución de ganancias no sujeta a impuestos proveniente de una cuenta Coverdell de ahorros para la educación. File state income tax only Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 7 de la Publicación 970. File state income tax only Todo reembolso de dichos gastos que haya recibido y del cual no se le haya informado en el recuadro 1 del Formulario W-2. File state income tax only Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Maryland Office of the Attorney General

Website: Maryland Office of the Attorney General

Address: Maryland Office of the Attorney General
Consumer Protection Division
200 Saint Paul Pl.
Baltimore, MD 21202

Phone Number: 410-528-8662 (Consumer Mediation) 410-576-6550 (Consumer Information) 410-528-1840 (Medical billing complaints)

Toll-free: 1-888-743-0023 (Switchboard) 1-877-261-8807 (Health plan decision appeals)

TTY: 410-576-6372 (MD)

Back to Top

Regional Consumer Protection Offices

Maryland Attorney General's Office - Eastern Shore

Website: Maryland Attorney General's Office - Eastern Shore

Address: Maryland Attorney General's Office - Eastern Shore
Consumer Protection Division
201 Baptist St.
Salisbury, MD 21801-4976

Phone Number: 410-713-3620

Toll-free: 1-888-743-0023 (Baltimore office)

TTY: 410-576-6372

Maryland Attorney General's Office - Southern Maryland

Website: Maryland Attorney General's Office - Southern Maryland

Address: Maryland Attorney General's Office - Southern Maryland
15045 Burnt Store Rd.
Hughesville, MD 20637

Phone Number: 301-274-4620

Toll-free: 1-866-366-8343

TTY: 410-576-6372 (Baltimore office)

Maryland Attorney General's Office - Western Maryland

Website: Maryland Attorney General's Office - Western Maryland

Address: Maryland Attorney General's Office - Western Maryland
Consumer Protection Division
44 N. Potomac St., Suite 104
Hagerstown, MD 21740

Phone Number: 301-791-4780

TTY: 410-576-6372 (Baltimore office)

Back to Top

County Consumer Protection Offices

Howard County Office of Consumer Affairs

Website: Howard County Office of Consumer Affairs

Address: Howard County Office of Consumer Affairs
6751 Columbia Gateway Dr.
Columbia, MD 21046

Phone Number: 410-313-6420

Montgomery County Office of Consumer Protection

Website: Montgomery County Office of Consumer Protection

Address: Montgomery County Office of Consumer Protection
100 Maryland Ave., Suite 330
Rockville, MD 20850

Phone Number: 240-777-3636 240-777-3681 (Anonymous Consumer Tip Line)

TTY: 240-773-3556

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Labor, Licensing and Regulation

Website: Department of Labor, Licensing and Regulation

Address: Department of Labor, Licensing and Regulation
Commissioner of Financial Regulation
500 N. Calvert St., Suite 402
Baltimore, MD 21202

Phone Number: 410-230-6077 (Consumer Services)

Toll-free: 1-888-784-0136 (MD)

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Administration

Website: Insurance Administration

Address: Insurance Administration
Consumer Division
200 St. Paul Pl.
Suite 2700
Baltimore, MD 21202

Phone Number: 410-468-2000

Toll-free: 1-800-492-6116

TTY: 1-800-735-2258

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Securities Division
200 Saint Paul Pl.
Baltimore, MD 21202-2020

Phone Number: 410-576-6360

Toll-free: 1-888-743-0023 (MD)

TTY: 410-576-6372

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Six St. Paul St., 16th Floor
Baltimore, MD 21202-6806

Phone Number: 410-767-8028

Toll-free: 1-800-492-0474

TTY: 1-800-201-7165

Back to Top

The File State Income Tax Only

File state income tax only 22. File state income tax only   Taxes Table of Contents IntroductionIndian tribal government. File state income tax only Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. File state income tax only Real Estate TaxesReal estate taxes for prior years. File state income tax only Examples. File state income tax only Form 1099-S. File state income tax only Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). File state income tax only It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. File state income tax only This chapter covers the following topics. File state income tax only Income taxes (federal, state, local, and foreign). File state income tax only General sales taxes (state and local). File state income tax only Real estate taxes (state, local, and foreign). File state income tax only Personal property taxes (state and local). File state income tax only Taxes and fees you cannot deduct. File state income tax only Use Table 22-1 as a guide to determine which taxes you can deduct. File state income tax only The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. File state income tax only Business taxes. File state income tax only   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. File state income tax only For information on these taxes, see Publication 535, Business Expenses. File state income tax only State or local taxes. File state income tax only   These are taxes imposed by the 50 states, U. File state income tax only S. File state income tax only possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. File state income tax only Indian tribal government. File state income tax only   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. File state income tax only Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. File state income tax only General sales taxes. File state income tax only   These are taxes imposed at one rate on retail sales of a broad range of classes of items. File state income tax only Foreign taxes. File state income tax only   These are taxes imposed by a foreign country or any of its political subdivisions. File state income tax only Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. File state income tax only The tax must be imposed on you. File state income tax only You must pay the tax during your tax year. File state income tax only The tax must be imposed on you. File state income tax only   In general, you can deduct only taxes imposed on you. File state income tax only   Generally, you can deduct property taxes only if you are an owner of the property. File state income tax only If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. File state income tax only You must pay the tax during your tax year. File state income tax only   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. File state income tax only If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. File state income tax only If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. File state income tax only If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). File state income tax only See Publication 538, Accounting Periods and Methods, for details. File state income tax only    If you use an accrual method of accounting, see Publication 538 for more information. File state income tax only Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. File state income tax only State and Local Income Taxes You can deduct state and local income taxes. File state income tax only However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. File state income tax only See General Sales Taxes , later. File state income tax only Exception. File state income tax only    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. File state income tax only For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. File state income tax only What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. File state income tax only Withheld taxes. File state income tax only   You can deduct state and local income taxes withheld from your salary in the year they are withheld. File state income tax only Your Form(s) W-2 will show these amounts. File state income tax only Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. File state income tax only Estimated tax payments. File state income tax only   You can deduct estimated tax payments you made during the year to a state or local government. File state income tax only However, you must have a reasonable basis for making the estimated tax payments. File state income tax only Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. File state income tax only For example, you made an estimated state income tax payment. File state income tax only However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. File state income tax only You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. File state income tax only Refund applied to taxes. File state income tax only   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. File state income tax only    Do not reduce your deduction by either of the following items. File state income tax only Any state or local income tax refund (or credit) you expect to receive for 2013. File state income tax only Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. File state income tax only   However, part or all of this refund (or credit) may be taxable. File state income tax only See Refund (or credit) of state or local income taxes , later. File state income tax only Separate federal returns. File state income tax only   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. File state income tax only Joint state and local returns. File state income tax only   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. File state income tax only You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. File state income tax only However, you cannot deduct more than the amount you actually paid during the year. File state income tax only You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. File state income tax only If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. File state income tax only Joint federal return. File state income tax only   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. File state income tax only Contributions to state benefit funds. File state income tax only    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. File state income tax only For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. File state income tax only Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. File state income tax only Alaska Unemployment Compensation Fund. File state income tax only California Nonoccupational Disability Benefit Fund. File state income tax only New Jersey Nonoccupational Disability Benefit Fund. File state income tax only New Jersey Unemployment Compensation Fund. File state income tax only New York Nonoccupational Disability Benefit Fund. File state income tax only Pennsylvania Unemployment Compensation Fund. File state income tax only Rhode Island Temporary Disability Benefit Fund. File state income tax only Washington State Supplemental Workmen's Compensation Fund. File state income tax only    Employee contributions to private or voluntary disability plans are not deductible. File state income tax only Refund (or credit) of state or local income taxes. File state income tax only   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. File state income tax only This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. File state income tax only If you did not itemize your deductions in the previous year, do not include the refund in income. File state income tax only If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. File state income tax only For a discussion of how much to include, see Recoveries in chapter 12. File state income tax only Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. File state income tax only S. File state income tax only possession. File state income tax only However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. File state income tax only S. File state income tax only tax under the foreign earned income exclusion or the foreign housing exclusion. File state income tax only For information on these exclusions, see Publication 54, Tax Guide for U. File state income tax only S. File state income tax only Citizens and Resident Aliens Abroad. File state income tax only For information on the foreign tax credit, see Publication 514. File state income tax only General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. File state income tax only You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. File state income tax only Actual expenses. File state income tax only   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. File state income tax only However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. File state income tax only If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. File state income tax only If you use the actual expenses method, you must have receipts to show the general sales taxes paid. File state income tax only Do not include sales taxes paid on items used in your trade or business. File state income tax only Motor vehicles. File state income tax only   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File state income tax only This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. File state income tax only Optional sales tax tables. File state income tax only   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). File state income tax only You may also be able to add the state and local general sales taxes paid on certain specified items. File state income tax only   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. File state income tax only Your income is your adjusted gross income plus any nontaxable items such as the following. File state income tax only Tax-exempt interest. File state income tax only Veterans' benefits. File state income tax only Nontaxable combat pay. File state income tax only Workers' compensation. File state income tax only Nontaxable part of social security and railroad retirement benefits. File state income tax only Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. File state income tax only Public assistance payments. File state income tax only If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. File state income tax only See the Instructions for Schedule A (Form 1040), line 5, for details. File state income tax only Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. File state income tax only You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. File state income tax only Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. File state income tax only They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. File state income tax only For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. File state income tax only Tenant-shareholders in a cooperative housing corporation. File state income tax only   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. File state income tax only The corporation should provide you with a statement showing your share of the taxes. File state income tax only For more information, see Special Rules for Cooperatives in Publication 530. File state income tax only Division of real estate taxes between buyers and sellers. File state income tax only   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. File state income tax only   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. File state income tax only The seller is treated as paying the taxes up to, but not including, the date of sale. File state income tax only The buyer is treated as paying the taxes beginning with the date of sale. File state income tax only This applies regardless of the lien dates under local law. File state income tax only Generally, this information is included on the settlement statement provided at the closing. File state income tax only    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. File state income tax only This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. File state income tax only However, you must also include the amount of that tax in the selling price of the property. File state income tax only The buyer must include the same amount in his or her cost of the property. File state income tax only   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. File state income tax only Worksheet 22-1. File state income tax only Figuring Your Real Estate Tax Deduction 1. File state income tax only Enter the total real estate taxes for the real property tax year   2. File state income tax only Enter the number of days in the real property tax year that you owned the property   3. File state income tax only Divide line 2 by 365 (for leap years, divide line 2 by 366) . File state income tax only 4. File state income tax only Multiply line 1 by line 3. File state income tax only This is your deduction. File state income tax only Enter it on Schedule A (Form 1040), line 6   Note. File state income tax only Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. File state income tax only Your total deduction is the sum of the line 4 amounts for all of the properties. File state income tax only Real estate taxes for prior years. File state income tax only   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. File state income tax only Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. File state income tax only The buyer must add them to the cost of the property. File state income tax only The seller can deduct these taxes paid by the buyer. File state income tax only However, the seller must include them in the selling price. File state income tax only Examples. File state income tax only   The following examples illustrate how real estate taxes are divided between buyer and seller. File state income tax only Example 1. File state income tax only Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. File state income tax only The tax on their old home, sold on May 7, was $620. File state income tax only The tax on their new home, bought on May 3, was $732. File state income tax only Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. File state income tax only On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. File state income tax only Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). File state income tax only They figure their deduction for taxes on their old home as follows. File state income tax only Worksheet 22-1. File state income tax only Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. File state income tax only Enter the total real estate taxes for the real property tax year $620 2. File state income tax only Enter the number of days in the real property tax year that you owned the property 126 3. File state income tax only Divide line 2 by 365 (for leap years, divide line 2 by 366) . File state income tax only 3452 4. File state income tax only Multiply line 1 by line 3. File state income tax only This is your deduction. File state income tax only Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. File state income tax only (The buyers add the $214 to their cost of the home. File state income tax only ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). File state income tax only They figure their deduction for taxes on their new home as follows. File state income tax only Worksheet 22-1. File state income tax only Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. File state income tax only Enter the total real estate taxes for the real property tax year $732 2. File state income tax only Enter the number of days in the real property tax year that you owned the property 243 3. File state income tax only Divide line 2 by 365 (for leap years, divide line 2 by 366) . File state income tax only 6658 4. File state income tax only Multiply line 1 by line 3. File state income tax only This is your deduction. File state income tax only Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. File state income tax only (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. File state income tax only ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. File state income tax only They will enter this amount on Schedule A (Form 1040), line 6. File state income tax only Example 2. File state income tax only George and Helen Brown bought a new home on May 3, 2013. File state income tax only Their real property tax year for the new home is the calendar year. File state income tax only Real estate taxes for 2012 were assessed in their state on January 1, 2013. File state income tax only The taxes became due on May 31, 2013, and October 31, 2013. File state income tax only The Browns agreed to pay all taxes due after the date of purchase. File state income tax only Real estate taxes for 2012 were $680. File state income tax only They paid $340 on May 31, 2013, and $340 on October 31, 2013. File state income tax only These taxes were for the 2012 real property tax year. File state income tax only The Browns cannot deduct them since they did not own the property until 2013. File state income tax only Instead, they must add $680 to the cost of their new home. File state income tax only In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. File state income tax only The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). File state income tax only They will figure their 2014 deduction for taxes as follows. File state income tax only Worksheet 22-1. File state income tax only Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. File state income tax only Enter the total real estate taxes for the real property tax year $752 2. File state income tax only Enter the number of days in the real property tax year that you owned the property 243 3. File state income tax only Divide line 2 by 365 (for leap years, divide line 2 by 366) . File state income tax only 6658 4. File state income tax only Multiply line 1 by line 3. File state income tax only This is your deduction. File state income tax only Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. File state income tax only Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. File state income tax only This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. File state income tax only The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. File state income tax only The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. File state income tax only Form 1099-S. File state income tax only   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. File state income tax only Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. File state income tax only The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. File state income tax only   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. File state income tax only The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. File state income tax only See Refund (or rebate) , later. File state income tax only Taxes placed in escrow. File state income tax only   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. File state income tax only You can deduct only the real estate tax that the third party actually paid to the taxing authority. File state income tax only If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. File state income tax only Tenants by the entirety. File state income tax only   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. File state income tax only Divorced individuals. File state income tax only   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. File state income tax only See Taxes and insurance in chapter 18 for more information. File state income tax only Ministers' and military housing allowances. File state income tax only   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. File state income tax only Refund (or rebate). File state income tax only   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. File state income tax only If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. File state income tax only However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. File state income tax only For more information, see Recoveries in chapter 12. File state income tax only Table 22-1. File state income tax only Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. File state income tax only Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). File state income tax only     Fines and penalties. File state income tax only Income Taxes State and local income taxes. File state income tax only Federal income taxes. File state income tax only   Foreign income taxes. File state income tax only     Employee contributions to state funds listed under Contributions to state benefit funds . File state income tax only Employee contributions to private or voluntary disability plans. File state income tax only     State and local general sales taxes if you choose to deduct state and local income taxes. File state income tax only General Sales Taxes State and local general sales taxes, including compensating use taxes. File state income tax only State and local income taxes if you choose to deduct state and local general sales taxes. File state income tax only Other Taxes Taxes that are expenses of your trade or business. File state income tax only Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. File state income tax only   Taxes on property producing rent or royalty income. File state income tax only Per capita taxes. File state income tax only   Occupational taxes. File state income tax only See chapter 28. File state income tax only     One-half of self-employment tax paid. File state income tax only   Personal Property Taxes State and local personal property taxes. File state income tax only Customs duties that are not expenses of your trade or business or of producing income. File state income tax only Real Estate Taxes State and local real estate taxes. File state income tax only Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). File state income tax only   Foreign real estate taxes. File state income tax only Taxes for local benefits (with exceptions). File state income tax only See Real Estate-Related Items You Cannot Deduct . File state income tax only   Tenant's share of real estate taxes paid by  cooperative housing corporation. File state income tax only Trash and garbage pickup fees (with exceptions). File state income tax only See Real Estate-Related Items You Cannot Deduct . File state income tax only     Rent increase due to higher real estate taxes. File state income tax only     Homeowners' association charges. File state income tax only Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. File state income tax only Taxes for local benefits. File state income tax only Itemized charges for services (such as trash and garbage pickup fees). File state income tax only Transfer taxes (or stamp taxes). File state income tax only Rent increases due to higher real estate taxes. File state income tax only Homeowners' association charges. File state income tax only Taxes for local benefits. File state income tax only   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. File state income tax only These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. File state income tax only You should increase the basis of your property by the amount of the assessment. File state income tax only   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. File state income tax only If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. File state income tax only If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. File state income tax only    Taxes for local benefits may be included in your real estate tax bill. File state income tax only If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. File state income tax only You should use the rules above to determine if the local benefit tax is deductible. File state income tax only Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. File state income tax only Itemized charges for services. File state income tax only    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. File state income tax only For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). File state income tax only    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. File state income tax only If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. File state income tax only Exception. File state income tax only   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. File state income tax only Transfer taxes (or stamp taxes). File state income tax only   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. File state income tax only If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. File state income tax only If paid by the buyer, they are included in the cost basis of the property. File state income tax only Rent increase due to higher real estate taxes. File state income tax only   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. File state income tax only Homeowners' association charges. File state income tax only   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. File state income tax only Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. File state income tax only A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. File state income tax only For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. File state income tax only If the tax is partly based on value and partly based on other criteria, it may qualify in part. File state income tax only Example. File state income tax only Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. File state income tax only You paid $32 based on the value ($1,500) and weight (3,400 lbs. File state income tax only ) of your car. File state income tax only You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. File state income tax only The remaining $17 ($. File state income tax only 50 × 34), based on the weight, is not deductible. File state income tax only Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. File state income tax only Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. File state income tax only See Table 22-1. File state income tax only Taxes and fees that are generally not deductible include the following items. File state income tax only Employment taxes. File state income tax only This includes social security, Medicare, and railroad retirement taxes withheld from your pay. File state income tax only However, one-half of self-employment tax you pay is deductible. File state income tax only In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. File state income tax only For more information, see chapters 21 and 32. File state income tax only Estate, inheritance, legacy, or succession taxes. File state income tax only However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. File state income tax only In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. File state income tax only For more information, see Publication 559, Survivors, Executors, and Administrators. File state income tax only Federal income taxes. File state income tax only This includes income taxes withheld from your pay. File state income tax only Fines and penalties. File state income tax only You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. File state income tax only Gift taxes. File state income tax only License fees. File state income tax only You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). File state income tax only Per capita taxes. File state income tax only You cannot deduct state or local per capita taxes. File state income tax only Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. File state income tax only For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. File state income tax only Where To Deduct You deduct taxes on the following schedules. File state income tax only State and local income taxes. File state income tax only    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. File state income tax only Check box a on line 5. File state income tax only General sales taxes. File state income tax only   Sales taxes are deducted on Schedule A (Form 1040), line 5. File state income tax only You must check box b on line 5. File state income tax only If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. File state income tax only Foreign income taxes. File state income tax only   Generally, income taxes you pay to a foreign country or U. File state income tax only S. File state income tax only possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. File state income tax only S. File state income tax only income tax on Form 1040, line 47. File state income tax only To claim the credit, you may have to complete and attach Form 1116. File state income tax only For more information, see chapter 37, the Form 1040 instructions, or Publication 514. File state income tax only Real estate taxes and personal property taxes. File state income tax only    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). File state income tax only Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). File state income tax only Self-employment tax. File state income tax only    Deduct one-half of your self-employment tax on Form 1040, line 27. File state income tax only Other taxes. File state income tax only    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. File state income tax only Prev  Up  Next   Home   More Online Publications