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 Taxes Online

2010 Tax TablesFile Taxes 2012Federal Tax BookletIncome Tax Forms 20121040ez Instructions 20132011 Tax Forms1040ez Online FormTax AmendmentHow To File Late Taxes 2012How To File 2012 Taxes Late OnlineHave Not Filed 2011 TaxesWww Irs Gov Form 1040x InstructionsMilitary DiscountsFederal Tax Forms 2011Irs Gov 2011 Tax FormsHow To Amend Your Taxes OnlineTurbo Tax 1040xMypay Dfas MilNeed To Amend 2010 Tax ReturnState Tax Return SoftwareTax Preparation SoftwareAuto Fill 1040xTurbotax Free MilitaryWww Irs Gov 2012 Tax FormsHow To File An Amended Tax Return For 2011 TurbotaxCan I File My 2012 Taxes Now1040Free 2011 Tax FormsAmended Tax FormsPrior TaxFile 2011 Taxes LateH&r Block TaxHow To File Amended 2012 Tax ReturnFiling A 1040x Amended Tax ReturnInstructions1040 Easy FormFile Taxes Past YearsTax Preparation Forms2010 Tax Forms 1040ez1090 Ez

File State Taxes Online

File state taxes online 19. File state taxes online   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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online Esta deducción puede reducir la cantidad de su ingreso sujeto a impuestos hasta un máximo de $2,500 en el año 2013. File state taxes online La Tabla 19-1 resume características de la deducción por intereses sobre préstamos de estudios. File state taxes online Tabla 19-1. File state taxes online Resumen de la Deducción por Intereses sobre Préstamos de Estudios No se base únicamente en esta tabla. File state taxes online Consulte el texto para más detalles. File state taxes online Característica Descripción Beneficio máximo Puede reducir su ingreso tributable hasta un máximo de $2,500. File state taxes online 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 taxes online 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 taxes online Plazo de la deducción Puede deducir intereses pagados durante el período que quede del préstamo de estudios. File state taxes online Eliminación gradual por fases La cantidad a deducir depende del nivel de ingresos. File state taxes online 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 taxes online Incluyen tanto pagos de intereses obligatorios como pagos de intereses voluntarios. File state taxes online 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 taxes online Los préstamos de las siguientes fuentes no son préstamos de estudios calificados: Un pariente. File state taxes online Un plan calificado proporcionado por un empleador. File state taxes online Excepciones. File state taxes online   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 taxes online Una persona puede ser su dependiente aunque dicha persona presente una declaración conjunta con un cónyuge. File state taxes online 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 taxes online Plazo razonable. File state taxes online   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 taxes online   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 taxes online 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 taxes online   Si ninguna de las situaciones indicadas anteriormente le corresponde, el plazo razonable se determina basándose en todos los hechos y circunstancias pertinentes. File state taxes online Período académico. File state taxes online   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 taxes online 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 taxes online Estudiante que reúne los requisitos. File state taxes online   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 taxes online Matriculado por lo menos a medio tiempo. File state taxes online   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 taxes online   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 taxes online 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 taxes online Pariente. File state taxes online   No puede deducir intereses sobre un préstamo que obtenga de un pariente. File state taxes online Los parientes incluyen: Su cónyuge; Sus hermanos y hermanas; Sus medios hermanos y medias hermanas; Sus antecesores (padres, abuelos, etc. File state taxes online ); Sus descendientes en línea directa (hijos, nietos, etc. File state taxes online ) y Ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. File state taxes online Plan calificado proporcionado por un empleador. File state taxes online   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 taxes online 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 taxes online Incluyen cantidades pagadas por los siguientes conceptos: Matrícula y cuotas escolares. File state taxes online Alojamiento y comida. File state taxes online Libros, materiales y equipo. File state taxes online Otros gastos necesarios (tales como los de transporte). File state taxes online 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 taxes online Institución de enseñanza superior que reúne los requisitos. File state taxes online   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 taxes online 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 taxes online   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 taxes online   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 taxes online   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 taxes online 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 taxes online    La institución de enseñanza superior debe poder indicarle si la misma reúne los requisitos. File state taxes online Ajustes tributarios a gastos de estudios calificados. File state taxes online   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 taxes online Vea el capítulo 4 de la Publicación 970, en inglés, para más detalles. File state taxes online 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 taxes online Costo originario del préstamo. File state taxes online   Normalmente, esto es un cargo que el prestamista cobra solamente una vez, al hacer un préstamo. File state taxes online 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 taxes online Un costo originario del préstamo tratado como intereses se acumula a lo largo del plazo del préstamo. File state taxes online Intereses capitalizados. File state taxes online    Son intereses por pagar sobre un préstamo de estudios que el prestamista añade al saldo pendiente del capital del préstamo. File state taxes online Intereses sobre líneas de crédito rotativas. File state taxes online   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 taxes online Vea Gastos de Estudios Calificados , anteriormente. File state taxes online Intereses sobre préstamos de estudios refinanciados. File state taxes online   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 taxes online 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 taxes online Pagos de intereses voluntarios. File state taxes online   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 taxes online 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 taxes online Costos originarios del préstamo pagados por propiedad o servicios proporcionados por el prestamista, tales como cargos por compromiso o costos de tramitación. File state taxes online 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 taxes online 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 taxes online ¿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 taxes online Nadie más reclama una exención por usted en su declaración de impuestos. File state taxes online Está obligado por ley a pagar intereses sobre un préstamo de estudios calificado. File state taxes online Usted pagó intereses sobre un préstamo de estudios calificado. File state taxes online Intereses pagados por otros. File state taxes online   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 taxes online Vea el capítulo 4 de la Publicación 970, en inglés, para más información. File state taxes online 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 taxes online ¿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 taxes online 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 taxes online 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 taxes online Para más detalles sobre cómo calcular su MAGI, vea el capítulo 4 de la Publicación 970, en inglés. File state taxes online ¿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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online No obstante, si paga intereses calificados que no se incluyen en el Formulario 1098-E, también puede deducir esas cantidades. File state taxes online Para información sobre cómo dividir pagos de intereses y pagos de capital, vea el capítulo 4 de la Publicación 970, en inglés. File state taxes online Para reclamar la deducción, anote la cantidad permisible en la línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A. File state taxes online 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 taxes online 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 taxes online Los gastos calificados tienen que ser por educación superior, tal como se explica más adelante en Gastos que Califican . File state taxes online La deducción por matrícula y cuotas escolares puede reducir la cantidad de sus ingresos sujetos a impuesto por hasta $4,000. File state taxes online La Tabla 19-2 resume las características de la deducción por matrícula y cuotas escolares. File state taxes online Quizás pueda tomar un crédito por sus gastos de estudios en lugar de una deducción. File state taxes online Puede escoger la opción que le proporcione una cantidad de impuesto menor. File state taxes online Vea el capítulo 35, Créditos Tributarios por Estudios , para saber detalles sobre los créditos. File state taxes online ¿Puede Reclamar la Deducción? Las siguientes reglas le pueden ayudar a determinar si puede reclamar la deducción por matrícula y cuotas escolares. File state taxes online 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 taxes online Pagó los gastos de estudios de un estudiante que reúne los requisitos. File state taxes online 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 taxes online Los gastos de estudios calificados se definen bajo Gastos que Califican . File state taxes online La definición de “estudiantes que reúnen los requisitos” se puede ver más adelante bajo Estudiante que Reúne los Requisitos . File state taxes online 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 taxes online Otra persona puede reclamar una exención por usted en la declaración de impuestos de él o ella. File state taxes online Usted no puede tomar la deducción aun si la otra persona de hecho no reclama la exención. File state taxes online Su MAGI es mayor que $80,000 ($160,000 si presenta una declaración conjunta). File state taxes online 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 taxes online Puede leer más información sobre extranjeros no residentes en la Publicación 519, U. File state taxes online S. File state taxes online Tax Guide for Aliens (Guía tributaria para extranjeros), en inglés. File state taxes online 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 taxes online No obstante, el recibir un crédito por parte de su estado no lo descalifica de reclamar una deducción por matrícula y cuotas. File state taxes online Tabla 19-2. File state taxes online 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 taxes online Consulte el texto de este capítulo para más detalles. File state taxes online 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 taxes online ¿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 taxes online ¿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 taxes online ¿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 taxes online 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 taxes online 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 taxes online Pagos hechos con fondos de un préstamo. File state taxes online   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 taxes online 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 taxes online 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 taxes online Estudiante que se da de baja de su(s) clase(s). File state taxes online   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 taxes online 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 taxes online Institución de educación que reúne los requisitos. File state taxes online   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 taxes online 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 taxes online La institución de educación superior deberá poder indicarle si la misma reúne los requisitos. File state taxes online   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 taxes online Período académico. File state taxes online   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 taxes online 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 taxes online Gastos relacionados. File state taxes online   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 taxes online Gastos pagados por adelantado. File state taxes online   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 taxes online Vea Período académico, anteriormente. File state taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online Vea a continuación el tema titulado Ajustes a los gastos de estudios calificados. File state taxes online Ajustes a los gastos de estudios calificados. File state taxes online   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 taxes online El resultado es el ajuste a los gastos de estudios calificados por cada estudiante. File state taxes online Ayuda económica para los estudios exenta de impuestos. File state taxes online   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 taxes online Vea Período académico, anteriormente. File state taxes online   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 taxes online   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 taxes online 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 taxes online 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 taxes online    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 taxes online 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 taxes online   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 taxes online 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 taxes online   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 taxes online 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 taxes online Reembolsos. File state taxes online   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 taxes online Vea el capítulo 6 de la Publicación 970 para obtener más información. File state taxes online Alguna ayuda económica para los estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. File state taxes online Vea Ayuda económica para los estudios exenta de impuestos, anteriormente. File state taxes online Reembolsos recibidos en 2013. File state taxes online   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 taxes online Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. File state taxes online   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 taxes online Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. File state taxes online   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 taxes online Vea el capítulo 6 de la Publicación 970, en inglés, para más información. File state taxes online Coordinación con cuentas Coverdell de ahorros para la educación y programas calificados de matrícula. File state taxes online   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 taxes online 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 taxes online Cantidades que no reducen los gastos de estudios calificados. File state taxes online   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 taxes online   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 taxes online El uso de dinero no se restringe. File state taxes online 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 taxes online Esto corresponde aun si se tienen que pagar dichas cantidades a la institución como requisito de matriculación o asistencia. File state taxes online Deportes, juegos, pasatiempos y cursos que no ofrecen créditos académicos. File state taxes online   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 taxes online 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 taxes online Cuotas íntegras o en conjunto. File state taxes online   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 taxes online 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 taxes online 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 taxes online Vea el tema Cómo se Calcula la Deducción , más adelante, para mayor información sobre el Formulario 1098-T. File state taxes online 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 taxes online 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 taxes online La Tabla 19-3 resume quién puede reclamar la deducción. File state taxes online 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 taxes online Para detalles sobre el cálculo de su MAGI, vea el capítulo 6 de la Publicación 970. File state taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online Tabla 19-3. File state taxes online Quién Puede Reclamar los Gastos de un Dependiente No se base únicamente en lo que aparece en esta tabla. File state taxes online 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 taxes online SI su dependiente es un estudiante que reúne los requisitos y usted . File state taxes online . File state taxes online . File state taxes online Y. File state taxes online . File state taxes online . File state taxes online ENTONCES. File state taxes online . File state taxes online . File state taxes online 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 taxes online Su dependiente no puede tomar la deducción. File state taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online Educador que reúne los requisitos. File state taxes online   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 taxes online Gastos calificados. File state taxes online   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 taxes online Un “gasto ordinario” es aquél que es común y aceptado en el campo educativo. File state taxes online Un “gasto necesario” es uno que es útil y apropiado en el desempeño de su profesión de educador. File state taxes online Un gasto no tiene que ser obligatorio para considerarse necesario. File state taxes online   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 taxes online   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 taxes online S. File state taxes online 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 taxes online 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 taxes online Distribuciones o ganancias provenientes de un programa de matrícula calificado que no están sujetas a impuestos. File state taxes online 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 taxes online Una distribución de ganancias no sujeta a impuestos proveniente de una cuenta Coverdell de ahorros para la educación. File state taxes online 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 taxes online 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 taxes online Prev  Up  Next   Home   More Online Publications
Español

Supreme Court of the United States

The U.S. Supreme Court is the final appellate court of the U.S. judicial system, having the power to review and overturn the decisions of lower courts. The Supreme Court also has original jurisdiction (being the first and final court to hear a case) in certain cases involving public officials, ambassadors, or disputes between states.

Contact the Agency or Department

Website: Supreme Court of the United States

Address: 1 First St NE
Washington, DC 20543

Phone Number: (202) 479-3000(202) 479-3030 (Visitor Information)

TTY: (202) 479-3472

The File State Taxes Online

File state taxes online Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. File state taxes online Qualified official extended duty. File state taxes online ForeclosuresLump Sum Portion of Settlement Payment. File state taxes online Interest Payment on Lump Sum Portion of Settlement Payment. File state taxes online Lost Equity Portion of Settlement Payment. File state taxes online The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File state taxes online Interest Payment on Lost Equity Portion of Settlement Payment. File state taxes online Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. File state taxes online Some are included in gross income while others are excluded from gross income. File state taxes online Included items (Table 1) are subject to tax and must be reported on your tax return. File state taxes online Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. File state taxes online For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. File state taxes online Table 1. File state taxes online Included Items These items are included in gross income, unless the pay is for service in a combat zone. File state taxes online Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). File state taxes online   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. File state taxes online Table 2. File state taxes online Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. File state taxes online There is no exclusion for the personal use of a government-provided vehicle. File state taxes online Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. File state taxes online S. File state taxes online Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. File state taxes online   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. File state taxes online Differential wage payments. File state taxes online   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. File state taxes online These amounts are taxable and cannot be excluded as combat pay. File state taxes online Military base realignment and closure benefit. File state taxes online   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. File state taxes online However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. File state taxes online Any part of the payment that is more than this limit is included in gross income. File state taxes online For more information about the HAP, see http://hap. File state taxes online usace. File state taxes online army. File state taxes online mil/Overview. File state taxes online html. File state taxes online Qualified reservist distribution (QRD). File state taxes online   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. File state taxes online A QRD is included in gross income and is subject to employment taxes. File state taxes online The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. File state taxes online Thrift Savings Plan (TSP) distributions. File state taxes online   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. File state taxes online   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. File state taxes online However, the earnings on the tax-exempt portion of the distribution are taxable. File state taxes online The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. File state taxes online Roth Thrift Savings Plan (TSP) balance. File state taxes online   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. File state taxes online Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File state taxes online Qualified distributions from a Roth TSP are not included in your income. File state taxes online For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. File state taxes online S. File state taxes online Civil Service Retirement Benefits. File state taxes online State bonus payments. File state taxes online   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. File state taxes online See Combat Zone , later, for a list of designated combat zones. File state taxes online Foreign Source Income If you are a U. File state taxes online S. File state taxes online citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. File state taxes online S. File state taxes online law allows you to exclude) on your tax return. File state taxes online This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. File state taxes online This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File state taxes online Certain taxpayers can exclude income earned in foreign countries. File state taxes online For 2013, this exclusion amount can be as much as $97,600. File state taxes online However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. File state taxes online S. File state taxes online Government. File state taxes online Employees of the U. File state taxes online S. File state taxes online Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. File state taxes online Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. File state taxes online For more information on the exclusion, see Publication 54. File state taxes online Residents of American Samoa may be able to exclude income from American Samoa. File state taxes online This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. File state taxes online S. File state taxes online Government. File state taxes online If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. File state taxes online S. File state taxes online Possessions. File state taxes online Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. File state taxes online S. File state taxes online military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. File state taxes online S. File state taxes online possession. File state taxes online See Publication 570 for more information. File state taxes online Domicile. File state taxes online   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File state taxes online It is not always where you presently live. File state taxes online Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. File state taxes online The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File state taxes online Marital status. File state taxes online   Community property rules apply to married persons whose domicile during the tax year was in a community property state. File state taxes online The rules may affect your tax liability if you file separate returns or are divorced during the year. File state taxes online Nevada, Washington, and California domestic partners. File state taxes online   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. File state taxes online See Form 8958 and Publication 555, Community Property. File state taxes online Nature of the payment. File state taxes online   Active duty military pay is subject to community property laws. File state taxes online Armed Forces retired or retainer pay may be subject to community property laws. File state taxes online   For more information on community property laws, see Publication 555. File state taxes online Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File state taxes online Form W-2 also shows other amounts that you may find important in box 12. File state taxes online The amounts shown in box 12 are generally preceded by a code. File state taxes online A list of codes used in box 12 is shown, next. File state taxes online Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. File state taxes online For more information on these codes, see your Form(s) W-2. File state taxes online Adjustments to Income Adjusted gross income is your total income minus certain adjustments. File state taxes online The following adjustments are of particular interest to members of the Armed Forces. File state taxes online Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. File state taxes online S. File state taxes online Individual Income Tax Return, rather than as a miscellaneous itemized deduction. File state taxes online Include all unreimbursed expenses from the time you leave home until the time you return home. File state taxes online The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. File state taxes online For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. File state taxes online Member of a reserve component. File state taxes online   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. File state taxes online How to report. File state taxes online   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. File state taxes online Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. File state taxes online Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File state taxes online Example. File state taxes online Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. File state taxes online He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. File state taxes online 5 cents per mile), $300 for meals, and $1,000 for lodging. File state taxes online He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. File state taxes online Only 50% of his meal expenses are deductible. File state taxes online He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. File state taxes online He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. File state taxes online He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. File state taxes online Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). File state taxes online However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File state taxes online The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. File state taxes online The “Retirement plan” box should have a mark in it if you were covered. File state taxes online For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. File state taxes online Individuals serving in the U. File state taxes online S. File state taxes online Armed Forces or in support of the U. File state taxes online S. File state taxes online Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. File state taxes online For more information on this extension of deadline provision, see Extension of Deadlines , later. File state taxes online For more information on IRAs, see Publication 590. File state taxes online Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. File state taxes online This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. File state taxes online Qualified Reservist Distributions A qualified reservist distribution is defined below. File state taxes online It is not subject to the 10% additional tax on early distributions from certain retirement plans. File state taxes online Definition. File state taxes online   A distribution you receive is a qualified reservist distribution if the following requirements are met. File state taxes online You were ordered or called to active duty after September 11, 2001. File state taxes online You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. File state taxes online ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. File state taxes online The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. File state taxes online Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. File state taxes online You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. File state taxes online You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. File state taxes online Limit. File state taxes online   Your qualified reservist repayments cannot be more than your qualified reservist distributions. File state taxes online When repayment contributions can be made. File state taxes online   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. File state taxes online No deduction. File state taxes online   You cannot deduct qualified reservist repayments. File state taxes online Figuring your IRA deduction. File state taxes online   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. File state taxes online Reporting the repayment. File state taxes online   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. File state taxes online Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. File state taxes online However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. File state taxes online You can deduct your unreimbursed moving expenses on Form 3903. File state taxes online Permanent change of station. File state taxes online   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. File state taxes online The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. File state taxes online Spouse and dependents. File state taxes online   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. File state taxes online   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. File state taxes online Services or reimbursements provided by the government. File state taxes online   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. File state taxes online Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. File state taxes online   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. File state taxes online However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. File state taxes online   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). File state taxes online   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. File state taxes online   Do not deduct any expenses for moving services that were provided by the government. File state taxes online Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. File state taxes online Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. File state taxes online You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. File state taxes online Moving household goods and personal effects. File state taxes online   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. File state taxes online You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. File state taxes online Storing and insuring household goods and personal effects. File state taxes online   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. File state taxes online Travel. File state taxes online   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. File state taxes online You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. File state taxes online   You can add parking fees and tolls to the amount claimed under either method. File state taxes online You cannot deduct any expenses for meals. File state taxes online You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. File state taxes online Member of your household. File state taxes online   A member of your household is anyone who has both your former home and your new home as his or her main home. File state taxes online It does not include a tenant or employee unless you can claim that person as a dependent. File state taxes online Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. File state taxes online A move from a foreign country to the United States or its possessions is not a foreign move. File state taxes online For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. File state taxes online The new job location must be outside the United States. File state taxes online Reporting Moving Expenses Figure moving expense deductions on Form 3903. File state taxes online Carry the deduction from Form 3903 to Form 1040, line 26. File state taxes online For more information, see Publication 521 and Form 3903. File state taxes online Combat Zone Exclusion If you are a member of the U. File state taxes online S. File state taxes online Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. File state taxes online This pay is generally referred to as “combat pay. File state taxes online ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. File state taxes online (See Form W-2 , later. File state taxes online ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. File state taxes online You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. File state taxes online If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. File state taxes online (Other officer personnel are discussed under Amount of Exclusion , later. File state taxes online ) Active duty pay earned in any month you served in a combat zone. File state taxes online Imminent danger/hostile fire pay. File state taxes online A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. File state taxes online Pay for accrued leave earned in any month you served in a combat zone. File state taxes online The Department of Defense must determine that the unused leave was earned during that period. File state taxes online Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. File state taxes online The pay must be earned in a month you served in a combat zone. File state taxes online Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. File state taxes online Student loan repayments. File state taxes online If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. File state taxes online If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. File state taxes online For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. File state taxes online Retirement pay and pensions do not qualify for the combat zone exclusion. File state taxes online Partial (month) service. File state taxes online   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. File state taxes online Form W-2. File state taxes online   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. File state taxes online If it does, you will need to get a corrected Form W-2 from your finance office. File state taxes online   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. File state taxes online Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. File state taxes online S. File state taxes online Armed Forces are engaging or have engaged in combat. File state taxes online An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. File state taxes online Afghanistan area. File state taxes online   By Executive Order No. File state taxes online 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. File state taxes online On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. File state taxes online Djibouti. File state taxes online Jordan. File state taxes online Kyrgyzstan. File state taxes online Pakistan. File state taxes online Somalia. File state taxes online Syria. File state taxes online Tajikistan. File state taxes online Uzbekistan. File state taxes online Yemen. File state taxes online The Philippines. File state taxes online  Note. File state taxes online For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. File state taxes online The Kosovo area. File state taxes online   By Executive Order No. File state taxes online 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. File state taxes online Federal Republic of Yugoslavia (Serbia/Montenegro). File state taxes online Albania. File state taxes online Kosovo. File state taxes online The Adriatic Sea. File state taxes online The Ionian Sea—north of the 39th parallel. File state taxes online Note. File state taxes online The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. File state taxes online Arabian peninsula. File state taxes online   By Executive Order No. File state taxes online 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. File state taxes online The Persian Gulf. File state taxes online The Red Sea. File state taxes online The Gulf of Oman. File state taxes online The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. File state taxes online The Gulf of Aden. File state taxes online The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. File state taxes online Jordan which is in direct support of the Arabian Peninsula. File state taxes online Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. File state taxes online Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. File state taxes online If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. File state taxes online Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. File state taxes online Example. File state taxes online You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. File state taxes online The disease is presumed to have been incurred while you were serving in the combat zone. File state taxes online On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. File state taxes online Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. File state taxes online In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. File state taxes online Example. File state taxes online You were hospitalized for a specific disease 3 weeks after you left the combat zone. File state taxes online The incubation period of the disease is from 2 to 4 weeks. File state taxes online The disease is presumed to have been incurred while serving in the combat zone. File state taxes online Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. File state taxes online Presence in a combat zone while on leave from a duty station located outside the combat zone. File state taxes online Passage over or through a combat zone during a trip between two points that are outside a combat zone. File state taxes online Presence in a combat zone solely for your personal convenience. File state taxes online Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. File state taxes online Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. File state taxes online Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. File state taxes online It should not be included in the wages reported on your Form W-2. File state taxes online You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. File state taxes online If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. File state taxes online Your hospitalization does not have to be in the combat zone. File state taxes online If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. File state taxes online However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. File state taxes online Alien Status For tax purposes, an alien is an individual who is not a U. File state taxes online S. File state taxes online citizen. File state taxes online An alien is in one of three categories: resident, nonresident, or dual-status. File state taxes online Placement in the correct category is crucial in determining what income to report and what forms to file. File state taxes online Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. File state taxes online If you are an alien enlistee in the Armed Forces, you are probably a resident alien. File state taxes online If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. File state taxes online Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. File state taxes online Guam and Puerto Rico have special rules. File state taxes online Residents of those areas should contact their taxing authority with their questions. File state taxes online Most members of the Armed Forces are U. File state taxes online S. File state taxes online citizens or resident aliens. File state taxes online However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. File state taxes online Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). File state taxes online If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. File state taxes online S. File state taxes online resident for part of 2013. File state taxes online See First-Year Choice in Publication 519. File state taxes online These tests are explained in Publication 519. File state taxes online Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. File state taxes online S. File state taxes online citizens. File state taxes online Treating nonresident alien spouse as resident alien. File state taxes online   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. File state taxes online One spouse is a U. File state taxes online S. File state taxes online citizen or resident alien at the end of the tax year. File state taxes online That spouse is married to the nonresident alien at the end of the tax year. File state taxes online You both choose to treat the nonresident alien spouse as a resident alien. File state taxes online Making the choice. File state taxes online   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. File state taxes online Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. File state taxes online S. File state taxes online citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. File state taxes online S. File state taxes online residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. File state taxes online If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. File state taxes online    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. File state taxes online S. File state taxes online tax. File state taxes online If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. File state taxes online Ending the choice. File state taxes online   Once you make this choice, it applies to all later years unless one of the following situations occurs. File state taxes online You or your spouse revokes the choice. File state taxes online You or your spouse dies. File state taxes online You and your spouse become legally separated under a decree of divorce or separate maintenance. File state taxes online The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. File state taxes online For specific details on these situations, see Publication 519. File state taxes online   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. File state taxes online Choice not made. File state taxes online   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. File state taxes online You can file as married filing separately, or head of household if you qualify. File state taxes online You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. File state taxes online S. File state taxes online tax purposes and is not another taxpayer's dependent. File state taxes online The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. File state taxes online If a return has to be filed, see the next discussion. File state taxes online The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. File state taxes online Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. File state taxes online If you are required to file a federal tax return, you must file either Form 1040NR, U. File state taxes online S. File state taxes online Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. File state taxes online S. File state taxes online Income Tax Return for Certain Nonresident Aliens With No Dependents. File state taxes online See the form instructions for information on who must file and filing status. File state taxes online If you are a nonresident alien, you generally must pay tax on income from sources in the United States. File state taxes online Your income from conducting a trade or business in the United States is taxed at graduated U. File state taxes online S. File state taxes online tax rates. File state taxes online Other income from U. File state taxes online S. File state taxes online sources is taxed at a flat 30% (or lower treaty) rate. File state taxes online For example, dividends from a U. File state taxes online S. File state taxes online corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. File state taxes online Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. File state taxes online This usually occurs in the year you arrive in or depart from the United States. File state taxes online If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. File state taxes online Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. File state taxes online Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. File state taxes online Usually, your main home is the one you live in most of the time. File state taxes online It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File state taxes online You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. File state taxes online The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. File state taxes online To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). File state taxes online Exception to ownership and use tests. File state taxes online   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. File state taxes online 5-year test period suspended. File state taxes online   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. File state taxes online This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File state taxes online Example. File state taxes online David bought and moved into a home in 2005. File state taxes online He lived in it as his main home for 2½ years. File state taxes online For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. File state taxes online He then sold the home at a gain in 2013. File state taxes online To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. File state taxes online This means he can disregard those 6 years. File state taxes online Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. File state taxes online He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. File state taxes online Period of suspension. File state taxes online   The period of suspension cannot last more than 10 years. File state taxes online You cannot suspend the 5-year period for more than one property at a time. File state taxes online You can revoke your choice to suspend the 5-year period at any time. File state taxes online Qualified official extended duty. File state taxes online   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. File state taxes online   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. File state taxes online Property used for rental or business. File state taxes online   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. File state taxes online However, you must meet the ownership and use tests discussed in Publication 523. File state taxes online Nonqualified use. File state taxes online   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. File state taxes online   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. File state taxes online For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. File state taxes online Loss. File state taxes online   You cannot deduct a loss from the sale of your main home. File state taxes online More information. File state taxes online   For more information, see Publication 523. File state taxes online Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. File state taxes online Payments made for violations of the Service Members Civil Relief Act (SCRA). File state taxes online   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. File state taxes online Generally, you must include settlement payments in income. File state taxes online However, the tax treatment of settlement payments will depend on the facts and circumstances. File state taxes online Lump Sum Portion of Settlement Payment. File state taxes online    Generally, you must include the lump sum payment in gross income. File state taxes online In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. File state taxes online For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. File state taxes online Interest Payment on Lump Sum Portion of Settlement Payment. File state taxes online    You must include any interest on the lump sum portion of your settlement payment in your income. File state taxes online Lost Equity Portion of Settlement Payment. File state taxes online    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. File state taxes online You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. File state taxes online In many cases, this gain may be excluded from income. File state taxes online For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. File state taxes online 523, Selling Your Home. File state taxes online The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File state taxes online    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. File state taxes online 544, Sales and Other Dispositions of Assets. File state taxes online Interest Payment on Lost Equity Portion of Settlement Payment. File state taxes online    You must include any interest on the lost equity portion of your settlement payment in your income. File state taxes online Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. File state taxes online For information on the standard deduction, see Publication 501. File state taxes online Itemized deductions are figured on Schedule A (Form 1040). File state taxes online This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. File state taxes online For information on other itemized deductions, see the publications listed below. File state taxes online Publication 502, Medical and Dental Expenses. File state taxes online Publication 526, Charitable Contributions. File state taxes online Publication 547, Casualties, Disasters, and Thefts. File state taxes online Publication 550, Investment Income and Expenses. File state taxes online You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File state taxes online For information on deductions that are not subject to the 2% limit, see Publication 529. File state taxes online Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. File state taxes online Certain employee business expenses are deductible as adjustments to income. File state taxes online For information on many employee business expenses, see Publication 463. File state taxes online Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. File state taxes online You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). File state taxes online You can deduct these expenses directly on Schedule A (Form 1040). File state taxes online Reimbursement. File state taxes online   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. File state taxes online Your reimbursed expenses are not deductible. File state taxes online   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. File state taxes online You must file Form 2106 to report these expenses. File state taxes online   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. File state taxes online You are an employee deducting expenses related to your job. File state taxes online You were not reimbursed by your employer for your expenses. File state taxes online (Amounts included in box 1 of Form W-2 are not considered reimbursements. File state taxes online ) If you claim car expenses, you use the standard mileage rate. File state taxes online    For 2013, the standard mileage rate is 56. File state taxes online 5 cents a mile for all business miles driven. File state taxes online This rate is adjusted periodically. File state taxes online Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. File state taxes online If you are a member of the U. File state taxes online S. File state taxes online Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File state taxes online You cannot deduct your expenses for meals and lodging while at your permanent duty station. File state taxes online You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. File state taxes online A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. File state taxes online To be deductible, your travel expenses must be work related. File state taxes online You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. File state taxes online Away from home. File state taxes online   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. File state taxes online You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. File state taxes online   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. File state taxes online    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. File state taxes online This rule may not apply if you are participating in a federal crime investigation or prosecution. File state taxes online For more information, see Publication 463 and the Form 2106 instructions. File state taxes online Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. File state taxes online These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. File state taxes online Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. File state taxes online However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. File state taxes online If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. File state taxes online However, the expenses of getting to and from your regular place of work (commuting) are not deductible. File state taxes online Temporary work location. File state taxes online   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. File state taxes online   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. File state taxes online   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. File state taxes online If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. File state taxes online    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. File state taxes online However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. File state taxes online These are nondeductible commuting costs. File state taxes online Armed Forces reservists. File state taxes online   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. File state taxes online You can deduct the expense of getting from one workplace to the other. File state taxes online You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. File state taxes online In this case, your transportation generally is a nondeductible commuting expense. File state taxes online However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. File state taxes online   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. File state taxes online If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. File state taxes online See Armed Forces Reservists under Adjustments to Income, earlier. File state taxes online Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. File state taxes online Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. File state taxes online If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. File state taxes online Unreimbursed expenses for the cost and upkeep of the following articles are deductible. File state taxes online Military battle dress uniforms and utility uniforms that you cannot wear when off duty. File state taxes online Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. File state taxes online Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. File state taxes online Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. File state taxes online However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. File state taxes online Example. File state taxes online Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. File state taxes online Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. File state taxes online This is education that meets at least one of the following two tests. File state taxes online The education is required by your employer or the law to keep your present salary, status, or job. File state taxes online The required education must serve a bona fide business purpose of your employer. File state taxes online The education maintains or improves skills needed in your present work. File state taxes online However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. File state taxes online You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. File state taxes online Example 1. File state taxes online Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. File state taxes online She took an advanced finance course. File state taxes online She already meets the minimum qualifications for her job. File state taxes online By taking the course, she is improving skills in her current position. File state taxes online The course does not qualify her for a new trade or business. File state taxes online She can deduct educational expenses that are more than the educational allowance she received. File state taxes online Example 2. File state taxes online Major Williams worked in the military base legal office as a legal intern. File state taxes online He was placed in excess leave status by his employer to attend law school. File state taxes online He paid all his educational expenses and was not reimbursed. File state taxes online After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. File state taxes online His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. File state taxes online Travel to obtain education. File state taxes online   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. File state taxes online   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. File state taxes online Transportation for education. File state taxes online   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. File state taxes online However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. File state taxes online Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File state taxes online   If you need more information on educational expenses, see Publication 970. File state taxes online Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. File state taxes online Repayment of $3,000 or less. File state taxes online   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File state taxes online If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File state taxes online Repayment over $3,000. File state taxes online   If the amount you repaid was more than $3,000, see Repayments in Publication 525. File state taxes online Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. File state taxes online This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. File state taxes online For information on other credits, see your tax form instructions. File state taxes online First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. File state taxes online In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. File state taxes online If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. File state taxes online If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. File state taxes online If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. File state taxes online For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File state taxes online Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. File state taxes online The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. File state taxes online The child tax credit is not the same as the credit for child and dependent care expenses. File state taxes online See Publication 503 for information on the credit for child and dependent care expenses. File state taxes online Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File state taxes online S. File state taxes online citizen, a U. File state taxes online S. File state taxes online national, or a U. File state taxes online S. File state taxes online resident alien. File state taxes online If the child was adopted, see Adopted child . File state taxes online For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). File state taxes online Exceptions to time lived with you. File state taxes online   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. File state taxes online Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File state taxes online   There are also exceptions for kidnapped children and children of divorced or separated parents. File state taxes online For details, see Publication 501. File state taxes online Qualifying child of more than one person. File state taxes online   A special rule applies if your qualifying child is the qualifying child of more than one person. File state taxes online For details, see Publication 501. File state taxes online Adopted child. File state taxes online   An adopted child is always treated as your own child. File state taxes online An adopted child includes a child lawfully placed with you for legal adoption. File state taxes online   If you are a U. File state taxes online S. File state taxes online citizen or U. File state taxes online S. File state taxes online national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. File state taxes online Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. File state taxes online Limits on the credit. File state taxes online   You must reduce your child tax credit if either (1) or (2), below, applies. File state taxes online The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. File state taxes online If the amount is zero, you cannot take this credit because there is no tax to reduce. File state taxes online However, you may be able to take the additional child tax credit. File state taxes online See Additional Child Tax Credit , later. File state taxes online Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File state taxes online Married filing jointly — $110,000. File state taxes online Single, head of household,  or qualifying widow(er) — $75,000. File state taxes online Married filing separately — $55,000. File state taxes online Modified AGI. File state taxes online   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. File state taxes online Any amount excluded from income because of the exclusion of income from Puerto Rico. File state taxes online Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File state taxes online Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File state taxes online Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File state taxes online   If you do not have any of the above, your modified AGI is the same as your AGI. File state taxes online Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. File state taxes online For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. File state taxes online Also attach Schedule 8812, Child Tax Credit, if required. File state taxes online Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File state taxes online The additional child tax credit may give you a refund even if you do not owe any tax. File state taxes online For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. File state taxes online Earned Income Credit The earned income credit (EIC) is a cr