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Filing Past Taxes

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Filing Past Taxes

Filing past taxes Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Filing past taxes Equitable relief. Filing past taxes Earned income. Filing past taxes Trade or business income. Filing past taxes Partnership income or loss. Filing past taxes Separate property income. Filing past taxes Social security benefits. Filing past taxes Other income. Filing past taxes End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Filing past taxes If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Filing past taxes You have only one domicile even if you have more than one home. Filing past taxes Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Filing past taxes The question of your domicile is mainly a matter of your intention as indicated by your actions. Filing past taxes You must be able to show that you intend a given place or state to be your permanent home. Filing past taxes If you move into or out of a community property state during the year, you may or may not have community income. Filing past taxes Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Filing past taxes Amount of time spent. Filing past taxes    The amount of time spent in one place does not always explain the difference between home and domicile. Filing past taxes A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Filing past taxes Your intent is the determining factor in proving where you have your domicile. Filing past taxes    Note. Filing past taxes When this publication refers to where you live, it means your domicile. Filing past taxes Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Filing past taxes Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Filing past taxes You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Filing past taxes Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Filing past taxes The following is a summary of the general rules. Filing past taxes These rules are also shown in Table 1. Filing past taxes Community property. Filing past taxes    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Filing past taxes That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Filing past taxes That cannot be identified as separate property. Filing past taxes Community income. Filing past taxes    Generally, community income is income from: Community property. Filing past taxes Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Filing past taxes Real estate that is treated as community property under the laws of the state where the property is located. Filing past taxes Note Separate property. Filing past taxes    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Filing past taxes Money earned while domiciled in a noncommunity property state. Filing past taxes Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Filing past taxes Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Filing past taxes Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Filing past taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Filing past taxes Separate income. Filing past taxes    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Filing past taxes    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Filing past taxes Table 1. Filing past taxes General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Filing past taxes (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Filing past taxes ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Filing past taxes That cannot be identified as separate property. Filing past taxes Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Filing past taxes Money earned while domiciled in a noncommunity property state. Filing past taxes Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Filing past taxes Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Filing past taxes Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Filing past taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Filing past taxes Community income 1,2,3 is income from: Community property. Filing past taxes Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Filing past taxes Real estate that is treated as community property under the laws of the state where the property is located. Filing past taxes Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Filing past taxes 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Filing past taxes 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Filing past taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Filing past taxes In other states, it is separate income. Filing past taxes 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Filing past taxes See Community Property Laws Disregarded , later. Filing past taxes Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Filing past taxes Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Filing past taxes See Community Property Laws Disregarded, later. Filing past taxes Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Filing past taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Filing past taxes In other states, it is separate income. Filing past taxes Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Filing past taxes Wages, earnings, and profits. Filing past taxes    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Filing past taxes Dividends, interest, and rents. Filing past taxes    Dividends, interest, and rents from community property are community income and must be evenly split. Filing past taxes Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Filing past taxes Example. Filing past taxes If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Filing past taxes You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Filing past taxes Attach your Form 8958 to your Form 1040. Filing past taxes Alimony received. Filing past taxes    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Filing past taxes This is so because the payee spouse is already required to report half of the community income. Filing past taxes See also Alimony paid , later. Filing past taxes Gains and losses. Filing past taxes    Gains and losses are classified as separate or community depending on how the property is held. Filing past taxes For example, a loss on separate property, such as stock held separately, is a separate loss. Filing past taxes On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Filing past taxes See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Filing past taxes See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Filing past taxes Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Filing past taxes    There are several kinds of individual retirement arrangements (IRAs). Filing past taxes They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Filing past taxes IRAs and ESAs by law are deemed to be separate property. Filing past taxes Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Filing past taxes These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Filing past taxes That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Filing past taxes Pensions. Filing past taxes    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Filing past taxes See the example under Civil service retirement , later. Filing past taxes These rules may vary between states. Filing past taxes Check your state law. Filing past taxes Lump-sum distributions. Filing past taxes    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Filing past taxes For the 10-year tax option, you must disregard community property laws. Filing past taxes For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Filing past taxes Civil service retirement. Filing past taxes    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Filing past taxes   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Filing past taxes Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Filing past taxes   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Filing past taxes The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Filing past taxes Example. Filing past taxes Henry Wright retired this year after 30 years of civil service. Filing past taxes He and his wife were domiciled in a community property state during the past 15 years. Filing past taxes Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Filing past taxes If Mr. Filing past taxes Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Filing past taxes Military retirement pay. Filing past taxes    State community property laws apply to military retirement pay. Filing past taxes Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Filing past taxes For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Filing past taxes   Active military pay earned while married and domiciled in a community property state is also community income. Filing past taxes This income is considered to be received half by the member of the Armed Forces and half by the spouse. Filing past taxes Partnership income. Filing past taxes    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Filing past taxes If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Filing past taxes Tax-exempt income. Filing past taxes    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Filing past taxes For example, under certain circumstances, income earned outside the United States is tax exempt. Filing past taxes If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Filing past taxes Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Filing past taxes Income from separate property. Filing past taxes    In some states, income from separate property is separate income. Filing past taxes These states include Arizona, California, Nevada, New Mexico, and Washington. Filing past taxes Other states characterize income from separate property as community income. Filing past taxes These states include Idaho, Louisiana, Texas, and Wisconsin. Filing past taxes Exemptions When you file separate returns, you must claim your own exemption amount for that year. Filing past taxes (See your tax return instructions. Filing past taxes ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Filing past taxes When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Filing past taxes Example. Filing past taxes Ron and Diane White have three dependent children and live in Nevada. Filing past taxes If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Filing past taxes Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Filing past taxes They cannot each claim half of the total exemption amount for their three children. Filing past taxes Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Filing past taxes Business and investment expenses. Filing past taxes    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Filing past taxes Each of you is entitled to deduct one-half of the expenses on your separate returns. Filing past taxes Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Filing past taxes    Other limits may also apply to business and investment expenses. Filing past taxes For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Filing past taxes Alimony paid. Filing past taxes    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Filing past taxes They are deductible as alimony only to the extent they are more than that spouse's part of community income. Filing past taxes Example. Filing past taxes You live in a community property state. Filing past taxes You are separated but the special rules explained later under Spouses living apart all year do not apply. Filing past taxes Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Filing past taxes Your spouse receives no other community income. Filing past taxes Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Filing past taxes On your separate returns, each of you must report $10,000 of the total community income. Filing past taxes In addition, your spouse must report $2,000 as alimony received. Filing past taxes You can deduct $2,000 as alimony paid. Filing past taxes IRA deduction. Filing past taxes    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Filing past taxes The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Filing past taxes Personal expenses. Filing past taxes   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Filing past taxes If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Filing past taxes Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Filing past taxes Child tax credit. Filing past taxes    You may be entitled to a child tax credit for each of your qualifying children. Filing past taxes You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Filing past taxes See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Filing past taxes Limit on credit. Filing past taxes    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Filing past taxes The amount at which the limitation (phaseout) begins depends on your filing status. Filing past taxes Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Filing past taxes See your tax return instructions for more information. Filing past taxes Self-employment tax. Filing past taxes    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Filing past taxes The following rules only apply to persons married for federal tax purposes. Filing past taxes Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Filing past taxes Sole proprietorship. Filing past taxes    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Filing past taxes Partnerships. Filing past taxes    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Filing past taxes If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Filing past taxes Federal income tax withheld. Filing past taxes    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Filing past taxes If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Filing past taxes Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Filing past taxes Estimated tax payments. Filing past taxes    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Filing past taxes These rules are explained in Publication 505. Filing past taxes   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Filing past taxes   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Filing past taxes   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Filing past taxes   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Filing past taxes   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Filing past taxes Earned income credit. Filing past taxes    You may be entitled to an earned income credit (EIC). Filing past taxes You cannot claim this credit if your filing status is married filing separately. Filing past taxes   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Filing past taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Filing past taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Filing past taxes The same rule applies to registered domestic partners. Filing past taxes    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Filing past taxes Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Filing past taxes   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Filing past taxes Overpayments. Filing past taxes    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Filing past taxes If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Filing past taxes If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Filing past taxes The portion allocated to the other spouse can be refunded. Filing past taxes Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Filing past taxes These rules do not apply to registered domestic partners. Filing past taxes Certain community income not treated as community income by one spouse. Filing past taxes    Community property laws may not apply to an item of community income that you received but did not treat as community income. Filing past taxes You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Filing past taxes Relief from liability arising from community property law. Filing past taxes    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Filing past taxes You did not file a joint return for the tax year. Filing past taxes You did not include an item of community income in gross income. Filing past taxes The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Filing past taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Filing past taxes Your spouse's (or former spouse's) distributive share of partnership income. Filing past taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Filing past taxes Use the appropriate community property law to determine what is separate property. Filing past taxes Any other income that belongs to your spouse (or former spouse) under community property law. Filing past taxes You establish that you did not know of, and had no reason to know of, that community income. Filing past taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Filing past taxes Requesting relief. Filing past taxes    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Filing past taxes Equitable relief. Filing past taxes    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Filing past taxes To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Filing past taxes Also see Publication 971. Filing past taxes Spousal agreements. Filing past taxes    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Filing past taxes Check your state law to determine how it affects you. Filing past taxes Nonresident alien spouse. Filing past taxes    If you are a U. Filing past taxes S. Filing past taxes citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Filing past taxes S. Filing past taxes resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Filing past taxes You must file a joint return for the year you make the choice. Filing past taxes You can file separate returns in later years. Filing past taxes For details on making this choice, see Publication 519, U. Filing past taxes S. Filing past taxes Tax Guide for Aliens. Filing past taxes   If you are a U. Filing past taxes S. Filing past taxes citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Filing past taxes S. Filing past taxes resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Filing past taxes However, you do not have to meet the four conditions discussed there. Filing past taxes Spouses living apart all year. Filing past taxes    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Filing past taxes You must meet all the following conditions for these special rules to apply. Filing past taxes You and your spouse lived apart all year. Filing past taxes You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Filing past taxes You and/or your spouse had earned income for the calendar year that is community income. Filing past taxes You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Filing past taxes Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Filing past taxes If all these conditions are met, you and your spouse must report your community income as discussed next. Filing past taxes See also Certain community income not treated as community income by one spouse , earlier. Filing past taxes Earned income. Filing past taxes    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Filing past taxes Earned income is wages, salaries, professional fees, and other pay for personal services. Filing past taxes   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Filing past taxes Trade or business income. Filing past taxes    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Filing past taxes Partnership income or loss. Filing past taxes    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Filing past taxes Separate property income. Filing past taxes    Treat income from the separate property of one spouse as the income of that spouse. Filing past taxes Social security benefits. Filing past taxes    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Filing past taxes Other income. Filing past taxes    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Filing past taxes Example. Filing past taxes George and Sharon were married throughout the year but did not live together at any time during the year. Filing past taxes Both domiciles were in a community property state. Filing past taxes They did not file a joint return or transfer any of their earned income between themselves. Filing past taxes During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Filing past taxes (Some states treat income from separate property as separate income—check your state law. Filing past taxes ) Sharon did not take part in George's consulting business. Filing past taxes Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Filing past taxes But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Filing past taxes They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Filing past taxes George reports $26,500 and Sharon reports $34,500. Filing past taxes Other separated spouses. Filing past taxes    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Filing past taxes In some states, income earned after separation but before a decree of divorce continues to be community income. Filing past taxes In other states, it is separate income. Filing past taxes End of the Community The marital community may end in several ways. Filing past taxes When the marital community ends, the community assets (money and property) are divided between the spouses. Filing past taxes Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Filing past taxes Death of spouse. Filing past taxes    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Filing past taxes For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Filing past taxes Example. Filing past taxes Bob and Ann owned community property that had a basis of $80,000. Filing past taxes When Bob died, his and Ann's community property had an FMV of $100,000. Filing past taxes One-half of the FMV of their community interest was includible in Bob's estate. Filing past taxes The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Filing past taxes The basis of the other half to Bob's heirs is also $50,000. Filing past taxes   For more information about the basis of assets, see Publication 551, Basis of Assets. Filing past taxes    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Filing past taxes See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Filing past taxes Divorce or separation. Filing past taxes    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Filing past taxes For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Filing past taxes For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Filing past taxes   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Filing past taxes However, see Spouses living apart all year , earlier. Filing past taxes Any income received after the community ends is separate income. Filing past taxes This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Filing past taxes   An absolute decree of divorce or annulment ends the marital community in all community property states. Filing past taxes A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Filing past taxes ” However, you should check your state law for exceptions. Filing past taxes   A decree of legal separation or of separate maintenance may or may not end the marital community. Filing past taxes The court issuing the decree may terminate the marital community and divide the property between the spouses. Filing past taxes   A separation agreement may divide the community property between you and your spouse. Filing past taxes It may provide that this property, along with future earnings and property acquired, will be separate property. Filing past taxes This agreement may end the community. Filing past taxes   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Filing past taxes Check your state law. Filing past taxes   If you are a registered domestic partner, you should check your state law to determine when the community ends. Filing past taxes Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Filing past taxes Those spouses must report their community income as explained in that discussion. Filing past taxes Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Filing past taxes But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Filing past taxes This discussion concerning joint versus separate returns does not apply to registered domestic partners. Filing past taxes The following rules apply if your filing status is married filing separately. Filing past taxes You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Filing past taxes You cannot take the credit for child and dependent care expenses in most instances. Filing past taxes You cannot take the earned income credit. Filing past taxes You cannot exclude any interest income from qualified U. Filing past taxes S. Filing past taxes savings bonds that you used for higher education expenses. Filing past taxes You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Filing past taxes You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Filing past taxes You cannot deduct interest paid on a qualified student loan. Filing past taxes You cannot take the education credits. Filing past taxes You may have a smaller child tax credit than you would on a joint return. Filing past taxes You cannot take the exclusion or credit for adoption expenses in most instances. Filing past taxes Figure your tax both on a joint return and on separate returns under the community property laws of your state. Filing past taxes You can then compare the tax figured under both methods and use the one that results in less tax. Filing past taxes Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Filing past taxes Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Filing past taxes On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Filing past taxes ). Filing past taxes The same reporting rule applies to registered domestic partners. Filing past taxes For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Filing past taxes Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Filing past taxes Form 8958 is used for married spouses in community property states who choose to file married filing separately. Filing past taxes Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Filing past taxes A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Filing past taxes Extension of time to file. Filing past taxes    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Filing past taxes If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Filing past taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing past taxes Free help with your tax return. Filing past taxes    You can get free help preparing your return nationwide from IRS-certified volunteers. Filing past taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing past taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing past taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing past taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing past taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing past taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing past taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing past taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing past taxes aarp. Filing past taxes org/money/taxaide or call 1-888-227-7669. Filing past taxes For more information on these programs, go to IRS. Filing past taxes gov and enter “VITA” in the search box. Filing past taxes Internet. Filing past taxes    IRS. Filing past taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing past taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing past taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing past taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing past taxes gov or download the IRS2Go app and select the Refund Status option. Filing past taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing past taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing past taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing past taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing past taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing past taxes No need to wait on the phone or stand in line. Filing past taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing past taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing past taxes New subject areas are added on a regular basis. Filing past taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing past taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing past taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing past taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing past taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing past taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing past taxes You can also ask the IRS to mail a return or an account transcript to you. Filing past taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing past taxes gov or by calling 1-800-908-9946. Filing past taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing past taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing past taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing past taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing past taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing past taxes gov and enter Where's My Amended Return? in the search box. Filing past taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing past taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing past taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing past taxes gov. Filing past taxes Select the Payment tab on the front page of IRS. Filing past taxes gov for more information. Filing past taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing past taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing past taxes gov. Filing past taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing past taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing past taxes gov. Filing past taxes Request an Electronic Filing PIN by going to IRS. Filing past taxes gov and entering Electronic Filing PIN in the search box. Filing past taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing past taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing past taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing past taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing past taxes Before you visit, check the Office Locator on IRS. Filing past taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing past taxes If you have a special need, such as a disability, you can request an appointment. Filing past taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing past taxes Apply for an Employer Identification Number (EIN). Filing past taxes Go to IRS. Filing past taxes gov and enter Apply for an EIN in the search box. Filing past taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing past taxes Read Internal Revenue Bulletins. Filing past taxes Sign up to receive local and national tax news and more by email. Filing past taxes Just click on “subscriptions” above the search box on IRS. Filing past taxes gov and choose from a variety of options. Filing past taxes    Phone. Filing past taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing past taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing past taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing past taxes gov, or download the IRS2Go app. Filing past taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing past taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing past taxes Most VITA and TCE sites offer free electronic filing. Filing past taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing past taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing past taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing past taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing past taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing past taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing past taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing past taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing past taxes Note, the above information is for our automated hotline. Filing past taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing past taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing past taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing past taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing past taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing past taxes You should receive your order within 10 business days. Filing past taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing past taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing past taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing past taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing past taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing past taxes    Walk-in. Filing past taxes You can find a selection of forms, publications and services — in-person. Filing past taxes Products. Filing past taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing past taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing past taxes Services. Filing past taxes You can walk in to your local TAC for face-to-face tax help. Filing past taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing past taxes Before visiting, use the Office Locator tool on IRS. Filing past taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing past taxes    Mail. Filing past taxes You can send your order for forms, instructions, and publications to the address below. Filing past taxes You should receive a response within 10 business days after your request is received. Filing past taxes Internal Revenue Service 1201 N. Filing past taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Filing past taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing past taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing past taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing past taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing past taxes You face (or your business is facing) an immediate threat of adverse action. Filing past taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing past taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing past taxes Here's why we can help: TAS is an independent organization within the IRS. Filing past taxes Our advocates know how to work with the IRS. Filing past taxes Our services are free and tailored to meet your needs. Filing past taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing past taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing past taxes irs. Filing past taxes gov/advocate, or call us toll-free at 1-877-777-4778. Filing past taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing past taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing past taxes irs. Filing past taxes gov/sams. Filing past taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing past taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing past taxes Visit www. Filing past taxes irs. Filing past taxes gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing past taxes Prev  Up  Next   Home   More Online Publications
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The Filing Past Taxes

Filing past taxes 27. Filing past taxes   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Filing past taxes Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. Filing past taxes  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. Filing past taxes Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. Filing past taxes Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. Filing past taxes Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . Filing past taxes Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. Filing past taxes Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). Filing past taxes Vea el capítulo 28. Filing past taxes Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. Filing past taxes Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). Filing past taxes Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. Filing past taxes Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. Filing past taxes Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. Filing past taxes Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. Filing past taxes Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. Filing past taxes Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. Filing past taxes Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. Filing past taxes Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. Filing past taxes No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Filing past taxes Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. Filing past taxes Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. Filing past taxes Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. Filing past taxes Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. Filing past taxes Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. Filing past taxes Vea Estudios para Mantener o Mejorar Destrezas , más adelante. Filing past taxes Ejemplo. Filing past taxes Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. Filing past taxes Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. Filing past taxes Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. Filing past taxes Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. Filing past taxes Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. Filing past taxes Ejemplo. Filing past taxes Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. Filing past taxes Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. Filing past taxes Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. Filing past taxes Mantenimiento de destrezas versus capacitación para un empleo nuevo. Filing past taxes   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. Filing past taxes Estudios durante ausencia temporal. Filing past taxes   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. Filing past taxes Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. Filing past taxes Ejemplo. Filing past taxes Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. Filing past taxes Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. Filing past taxes Estudios durante ausencia indefinida. Filing past taxes   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. Filing past taxes Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. Filing past taxes Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Filing past taxes Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Filing past taxes Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. Filing past taxes Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. Filing past taxes Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. Filing past taxes No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. Filing past taxes Ejemplo 1. Filing past taxes Es estudiante de ingeniería a tiempo completo. Filing past taxes Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. Filing past taxes Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. Filing past taxes Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes Ejemplo 2. Filing past taxes Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. Filing past taxes Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. Filing past taxes Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. Filing past taxes Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. Filing past taxes El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. Filing past taxes Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. Filing past taxes La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. Filing past taxes Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. Filing past taxes Sus años de servicio se acreditan para obtener el cargo académico o cátedra. Filing past taxes Tiene un voto en las decisiones del cuerpo docente. Filing past taxes Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. Filing past taxes Ejemplo 1. Filing past taxes La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. Filing past taxes Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. Filing past taxes Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. Filing past taxes No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. Filing past taxes De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. Filing past taxes Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. Filing past taxes El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Filing past taxes Figura 27–A. Filing past taxes ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. Filing past taxes Figura 27−A. Filing past taxes ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. Filing past taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. Filing past taxes Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. Filing past taxes Ejemplo 3. Filing past taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. Filing past taxes Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. Filing past taxes Ejemplo 4. Filing past taxes Tiene un título universitario y trabaja como instructor temporal en una universidad. Filing past taxes Al mismo tiempo, toma cursos de posgrado para obtener un título superior. Filing past taxes Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. Filing past taxes Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. Filing past taxes No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. Filing past taxes Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes Licencia en un nuevo estado. Filing past taxes   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. Filing past taxes Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. Filing past taxes Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. Filing past taxes Ya ha cumplido los requisitos mínimos de educación para enseñar. Filing past taxes Enseñar en otro estado no constituye un nuevo oficio o negocio. Filing past taxes Ejemplo. Filing past taxes Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. Filing past taxes Se muda al Estado B y lo contratan inmediatamente como maestro. Filing past taxes Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. Filing past taxes Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. Filing past taxes Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. Filing past taxes Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. Filing past taxes Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. Filing past taxes Ejemplo 1. Filing past taxes Es contador. Filing past taxes Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. Filing past taxes Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. Filing past taxes Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. Filing past taxes Ejemplo 2. Filing past taxes Es médico de medicina general. Filing past taxes Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. Filing past taxes El curso no lo capacita para una nueva profesión. Filing past taxes Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. Filing past taxes Ejemplo 3. Filing past taxes Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. Filing past taxes El programa lo capacitará para practicar el psicoanálisis. Filing past taxes La formación en psicoanálisis no lo capacitará para una nueva profesión. Filing past taxes Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. Filing past taxes Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. Filing past taxes Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. Filing past taxes Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. Filing past taxes Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. Filing past taxes Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. Filing past taxes Maestro a consejero académico. Filing past taxes Maestro a administrador escolar. Filing past taxes Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. Filing past taxes Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. Filing past taxes No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. Filing past taxes Gastos deducibles. Filing past taxes   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. Filing past taxes Ciertos costos de transporte y viajes. Filing past taxes Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. Filing past taxes Gastos no deducibles. Filing past taxes   No puede deducir sus gastos personales o de capital. Filing past taxes Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. Filing past taxes Esta cantidad es un gasto personal. Filing past taxes Reembolso no reclamado. Filing past taxes   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. Filing past taxes Ejemplo. Filing past taxes Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. Filing past taxes Usted no presenta un vale y no se los reembolsan. Filing past taxes Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. Filing past taxes Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. Filing past taxes Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. Filing past taxes Asistencia temporal. Filing past taxes   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. Filing past taxes Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. Filing past taxes Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. Filing past taxes Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. Filing past taxes Asistencia no temporal. Filing past taxes   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. Filing past taxes No importa cuánto tiempo de hecho asista. Filing past taxes Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. Filing past taxes Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. Filing past taxes Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. Filing past taxes Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. Filing past taxes Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. Filing past taxes Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. Filing past taxes Ejemplo 1. Filing past taxes Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. Filing past taxes Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. Filing past taxes Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. Filing past taxes Esto es aplicable independientemente de la distancia recorrida. Filing past taxes Ejemplo 2. Filing past taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. Filing past taxes Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. Filing past taxes Ejemplo 3. Filing past taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. Filing past taxes Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. Filing past taxes Ejemplo 4. Filing past taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. Filing past taxes Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. Filing past taxes Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. Filing past taxes Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. Filing past taxes Uso de su automóvil. Filing past taxes   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. Filing past taxes La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. Filing past taxes Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. Filing past taxes Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. Filing past taxes Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. Filing past taxes Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. Filing past taxes Para más información, vea el capítulo 26. Filing past taxes No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. Filing past taxes Viajes principalmente con fines personales. Filing past taxes   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. Filing past taxes Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. Filing past taxes   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. Filing past taxes Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. Filing past taxes Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. Filing past taxes Ejemplo 1. Filing past taxes Juan trabaja en Newark, Nueva Jersey. Filing past taxes Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. Filing past taxes Su razón principal para viajar a Chicago fue el curso. Filing past taxes Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. Filing past taxes Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. Filing past taxes No puede deducir los gastos de transporte de su viaje a Pleasantville. Filing past taxes Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. Filing past taxes Ejemplo 2. Filing past taxes Susana trabaja en Boston. Filing past taxes Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. Filing past taxes El curso está relacionado con el trabajo y reúne los requisitos de la deducción. Filing past taxes Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. Filing past taxes El resto del tiempo lo dedicó a actividades personales. Filing past taxes Sus razones para tomar el curso en Michigan fueron personales. Filing past taxes El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. Filing past taxes No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. Filing past taxes Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. Filing past taxes Ejemplo 3. Filing past taxes David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. Filing past taxes El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. Filing past taxes Durante su estadía, dedicó 8 semanas adicionales a actividades personales. Filing past taxes Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. Filing past taxes David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. Filing past taxes Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. Filing past taxes Cruceros y congresos. Filing past taxes   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. Filing past taxes Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. Filing past taxes Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. Filing past taxes   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. Filing past taxes Límite del 50% del costo de comidas. Filing past taxes   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Filing past taxes No se le pueden haber reembolsado los gastos por las comidas. Filing past taxes   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. Filing past taxes Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. Filing past taxes Ejemplo. Filing past taxes Usted es maestro de francés. Filing past taxes Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. Filing past taxes Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. Filing past taxes No puede deducir sus gastos de viaje como gastos de estudios. Filing past taxes Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. Filing past taxes No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). Filing past taxes Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. Filing past taxes Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. Filing past taxes Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. Filing past taxes Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. Filing past taxes Para más información, vea el capítulo 12 de la Publicación 970, en inglés. Filing past taxes La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. Filing past taxes Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. Filing past taxes   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. Filing past taxes Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. Filing past taxes Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. Filing past taxes Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. Filing past taxes Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. Filing past taxes La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing past taxes Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). Filing past taxes Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. Filing past taxes Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. Filing past taxes Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. Filing past taxes Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. Filing past taxes Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. Filing past taxes Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). Filing past taxes (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Filing past taxes Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. Filing past taxes Vea el capítulo 28. Filing past taxes Formulario 2106 o 2106-EZ. Filing past taxes   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. Filing past taxes No se requiere el formulario. Filing past taxes   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. Filing past taxes   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). Filing past taxes (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Filing past taxes Uso del Formulario 2106-EZ. Filing past taxes   Este formulario es más corto y fácil de usar que el Formulario 2106. Filing past taxes Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. Filing past taxes   Si no cumple estos dos requisitos, utilice el Formulario 2106. Filing past taxes Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. Filing past taxes Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. Filing past taxes No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. Filing past taxes Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . Filing past taxes Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. Filing past taxes Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). Filing past taxes No están sujetos al límite del 2% del ingreso bruto ajustado. Filing past taxes Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . Filing past taxes Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. Filing past taxes Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. Filing past taxes Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. Filing past taxes Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. Filing past taxes Prev  Up  Next   Home   More Online Publications