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Free filing h&r block Publication 516 - Main Content Table of Contents U. Free filing h&r block S. Free filing h&r block Tax ReturnFiling Information Foreign Bank Accounts U. Free filing h&r block S. Free filing h&r block Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free filing h&r block U. Free filing h&r block S. Free filing h&r block Tax Return Filing Information If you are a U. Free filing h&r block S. Free filing h&r block citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Free filing h&r block However, the special rules explained in the following discussions may apply to you. Free filing h&r block See also Tax Treaty Benefits, later. Free filing h&r block When To File and Pay Most individual tax returns cover a calendar year, January through December. Free filing h&r block The regular due date for these tax returns is April 15 of the following year. Free filing h&r block If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Free filing h&r block If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free filing h&r block You must pay interest on any tax not paid by the regular due date. Free filing h&r block Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Free filing h&r block See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Free filing h&r block If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free filing h&r block In that case, your return is considered filed when it is received by the IRS. Free filing h&r block Extensions You may be able to get an extension of time to file your return and pay your tax. Free filing h&r block Automatic 2-month extension. Free filing h&r block   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Free filing h&r block S. Free filing h&r block citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Free filing h&r block To get this extension, you must attach a statement to your return explaining how you qualified. Free filing h&r block You will owe interest on any tax not paid by the regular due date of your return. Free filing h&r block Married taxpayers. Free filing h&r block   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free filing h&r block If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free filing h&r block Additional extension. Free filing h&r block   You can apply for an additional extension of time to file your return by filing Form 4868. Free filing h&r block You must file Form 4868 by the due date for your income tax return. Free filing h&r block   Generally, you must file it by April 15. Free filing h&r block However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free filing h&r block Check the box on line 8 of Form 4868. Free filing h&r block Payment of tax. Free filing h&r block   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free filing h&r block The late-payment penalty applies if, through withholding, etc. Free filing h&r block , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free filing h&r block Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Free filing h&r block Electronic filing. Free filing h&r block   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free filing h&r block See Form 4868 for more information. Free filing h&r block Limit on additional extensions. Free filing h&r block   You generally cannot get a total extension of more than 6 months. Free filing h&r block However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free filing h&r block   For more information, see Publication 54. Free filing h&r block Foreign Bank Accounts You must file Form TD F 90-22. Free filing h&r block 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Free filing h&r block This applies if the combined assets in the account(s) were more than $10,000. Free filing h&r block Do not include accounts in a U. Free filing h&r block S. Free filing h&r block military banking facility operated by a U. Free filing h&r block S. Free filing h&r block financial institution. Free filing h&r block File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free filing h&r block Do not attach it to Form 1040. Free filing h&r block If you are required to file Form TD F 90-22. Free filing h&r block 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Free filing h&r block You also may be required to file Form 8938 with your U. Free filing h&r block S. Free filing h&r block income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free filing h&r block For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Free filing h&r block For more information, see Form 8938 and its instructions. Free filing h&r block U. Free filing h&r block S. Free filing h&r block Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free filing h&r block If you are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free filing h&r block S. Free filing h&r block law. Free filing h&r block This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free filing h&r block If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free filing h&r block S. Free filing h&r block tax. Free filing h&r block Foreign Earned Income Exclusion Employees of the U. Free filing h&r block S. Free filing h&r block Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Free filing h&r block S. Free filing h&r block Government as an employee. Free filing h&r block But see Other Employment, later. Free filing h&r block Special Situations In the following two situations, your pay is from the U. Free filing h&r block S. Free filing h&r block Government and does not qualify for the foreign earned income exclusion. Free filing h&r block U. Free filing h&r block S. Free filing h&r block agency reimbursed by foreign country. Free filing h&r block   If you are a U. Free filing h&r block S. Free filing h&r block Government employee paid by a U. Free filing h&r block S. Free filing h&r block agency to perform services in a foreign country, your pay is from the U. Free filing h&r block S. Free filing h&r block Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free filing h&r block This is true even if the U. Free filing h&r block S. Free filing h&r block agency is reimbursed by the foreign government. Free filing h&r block Employees of post exchanges, etc. Free filing h&r block   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free filing h&r block S. Free filing h&r block Government, the earnings you receive are paid by the U. Free filing h&r block S. Free filing h&r block Government. Free filing h&r block This is true whether they are paid from appropriated or nonappropriated funds. Free filing h&r block These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free filing h&r block Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free filing h&r block Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Free filing h&r block In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free filing h&r block S. Free filing h&r block citizens or green card holders. Free filing h&r block Consequently, if you are a U. Free filing h&r block S. Free filing h&r block citizen or green card holder, you will generally not be entitled to reduce your U. Free filing h&r block S. Free filing h&r block tax on your government pay. Free filing h&r block If you are neither a U. Free filing h&r block S. Free filing h&r block citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Free filing h&r block Review the treaty text carefully. Free filing h&r block U. Free filing h&r block S. Free filing h&r block citizens must always file Form 1040. Free filing h&r block Non-U. Free filing h&r block S. Free filing h&r block citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Free filing h&r block If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Free filing h&r block Most income tax treaties contain an article providing relief from double taxation. Free filing h&r block Many treaties contain special foreign tax credit rules for U. Free filing h&r block S. Free filing h&r block citizens who are residents of a treaty country. Free filing h&r block For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free filing h&r block Allowances, Differentials, and Special Pay Most payments received by U. Free filing h&r block S. Free filing h&r block Government civilian employees for working abroad, including pay differentials, are taxable. Free filing h&r block However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free filing h&r block The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free filing h&r block Pay differentials. Free filing h&r block   Pay differentials you receive as financial incentives for employment abroad are taxable. Free filing h&r block Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free filing h&r block   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Free filing h&r block The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free filing h&r block Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free filing h&r block Foreign areas allowances. Free filing h&r block   Certain foreign areas allowances are tax free. Free filing h&r block Your employer should not have included these allowances as wages on your Form W-2. Free filing h&r block   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free filing h&r block Title I, chapter 9, of the Foreign Service Act of 1980. Free filing h&r block Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free filing h&r block Title II of the Overseas Differentials and Allowances Act. Free filing h&r block Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free filing h&r block These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Free filing h&r block Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free filing h&r block Cost-of-living allowances. Free filing h&r block   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Free filing h&r block The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Free filing h&r block Cost-of-living allowances are not included on your Form W-2. Free filing h&r block Federal court employees. Free filing h&r block   If you are a federal court employee, the preceding paragraph also applies to you. Free filing h&r block The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free filing h&r block American Institute in Taiwan. Free filing h&r block   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free filing h&r block S. Free filing h&r block tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free filing h&r block S. Free filing h&r block Government. Free filing h&r block Federal reemployment payments after serving with an international organization. Free filing h&r block   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Free filing h&r block These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Free filing h&r block Allowances or reimbursements for travel and transportation expenses. Free filing h&r block   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Free filing h&r block Lodging furnished to a principal representative of the United States. Free filing h&r block   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Free filing h&r block However, amounts paid by the U. Free filing h&r block S. Free filing h&r block government for your usual costs of operating and maintaining your household are taxable. Free filing h&r block If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free filing h&r block Peace Corps. Free filing h&r block   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free filing h&r block Taxable allowances. Free filing h&r block   The following allowances must be included on your Form W-2 and reported on your return as wages. Free filing h&r block If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free filing h&r block The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free filing h&r block This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free filing h&r block Leave allowances. Free filing h&r block Readjustment allowances or “termination payments. Free filing h&r block ” Taxable allowances are considered received by you when credited to your account. Free filing h&r block Example. Free filing h&r block Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free filing h&r block Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free filing h&r block Nontaxable allowances. Free filing h&r block   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free filing h&r block These allowances should not be included on your Form W-2. Free filing h&r block These allowances are tax free whether paid by the U. Free filing h&r block S. Free filing h&r block Government or the foreign country in which you are stationed. Free filing h&r block Other Income Other employment. Free filing h&r block   If, in addition to your U. Free filing h&r block S. Free filing h&r block government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Free filing h&r block In addition, if your spouse is a U. Free filing h&r block S. Free filing h&r block citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Free filing h&r block For more information, see Publication 54. Free filing h&r block The tax treaty rules relating to income from personal services generally apply to income from private employment. Free filing h&r block As discussed above, the saving clause applies to you if you are a U. Free filing h&r block S. Free filing h&r block citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Free filing h&r block Sale of personal property. Free filing h&r block   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Free filing h&r block S. Free filing h&r block dollars, the excess of the amount received in U. Free filing h&r block S. Free filing h&r block dollars over the cost or other basis of the property is a capital gain. Free filing h&r block Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free filing h&r block However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free filing h&r block Sale of your home. Free filing h&r block   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free filing h&r block Losses are not deductible. Free filing h&r block   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free filing h&r block Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free filing h&r block   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Free filing h&r block   For detailed information on selling your home, see Publication 523. Free filing h&r block Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free filing h&r block Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Free filing h&r block These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Free filing h&r block Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free filing h&r block Your tax home is not limited to the Embassy, consulate, or duty station. Free filing h&r block It includes the entire city or general area in which your principal place of employment is located. Free filing h&r block Traveling away from home. Free filing h&r block   You are traveling away from home if you meet both of the following requirements. Free filing h&r block Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free filing h&r block You need to get sleep or rest to meet the demands of your work while away from home. Free filing h&r block This requirement is not satisfied by merely napping in your car. Free filing h&r block You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free filing h&r block Temporary assignment. Free filing h&r block   If your assignment or job away from your tax home is temporary, your tax home does not change. Free filing h&r block You are considered to be away from home for the whole period, and your travel expenses are deductible. Free filing h&r block Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free filing h&r block   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free filing h&r block An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Free filing h&r block   You must determine whether your assignment is temporary or indefinite when you start work. Free filing h&r block If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free filing h&r block Employment that is initially temporary may become indefinite due to changed circumstances. Free filing h&r block A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free filing h&r block Exception for federal crime investigations or prosecutions. Free filing h&r block   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Free filing h&r block This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Free filing h&r block Limit on meals and entertainment. Free filing h&r block   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free filing h&r block However, the limit does not apply to expenses reimbursed under a U. Free filing h&r block S. Free filing h&r block Government expense allowance arrangement. Free filing h&r block Individuals subject to hours of service limits. Free filing h&r block   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Free filing h&r block   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free filing h&r block Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free filing h&r block Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free filing h&r block Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free filing h&r block Certain merchant mariners who are under Coast Guard regulations. Free filing h&r block Primary purpose of trip must be for business. Free filing h&r block   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free filing h&r block However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free filing h&r block   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free filing h&r block This applies even if you engage in business activities while there. Free filing h&r block However, you can deduct any expenses while at your destination that are directly related to your business. Free filing h&r block Expenses paid for others. Free filing h&r block   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free filing h&r block Home leave. Free filing h&r block   The Foreign Service Act requires U. Free filing h&r block S. Free filing h&r block citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free filing h&r block This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Free filing h&r block   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Free filing h&r block You must be able to verify these amounts in order to claim them. Free filing h&r block Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free filing h&r block More information. Free filing h&r block   See chapter 1 of Publication 463 for more information on travel expenses. Free filing h&r block Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free filing h&r block Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free filing h&r block They do not include expenses you have when traveling away from home overnight. Free filing h&r block Those expenses are deductible as travel expenses and are discussed earlier. Free filing h&r block Commuting. Free filing h&r block   You cannot deduct your transportation costs of going between your home and your regular business location. Free filing h&r block These costs are personal commuting expenses. Free filing h&r block   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Free filing h&r block   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Free filing h&r block More information. Free filing h&r block   For more information on transportation expenses, see chapter 4 of Publication 463. Free filing h&r block Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free filing h&r block Membership dues. Free filing h&r block   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free filing h&r block Subscriptions. Free filing h&r block   You can deduct subscriptions to professional publications that relate to your business or profession. Free filing h&r block Educational expenses. Free filing h&r block   Generally, educational expenses are considered to be personal expenses and are not deductible. Free filing h&r block However, under some circumstances, educational expenses are deductible as business expenses. Free filing h&r block   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Free filing h&r block   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Free filing h&r block These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free filing h&r block   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free filing h&r block    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free filing h&r block However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Free filing h&r block These benefits are explained in Publication 970. Free filing h&r block Foreign service representation expenses. Free filing h&r block   If you are an employee of the U. Free filing h&r block S. Free filing h&r block Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Free filing h&r block If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Free filing h&r block You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Free filing h&r block The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free filing h&r block    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Free filing h&r block These rules are explained in Publication 463. Free filing h&r block Representation expenses. Free filing h&r block   These are expenses that further the interest of the United States abroad. Free filing h&r block They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free filing h&r block They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Free filing h&r block   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free filing h&r block These regulations are available on the Internet at www. Free filing h&r block state. Free filing h&r block gov/m/a/als. Free filing h&r block Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free filing h&r block ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free filing h&r block Impairment-related work expenses. Free filing h&r block   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Free filing h&r block Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free filing h&r block These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free filing h&r block They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free filing h&r block Loss on conversion of U. Free filing h&r block S. Free filing h&r block dollars into foreign currency. Free filing h&r block   The conversion of U. Free filing h&r block S. Free filing h&r block dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Free filing h&r block Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free filing h&r block For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Free filing h&r block The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free filing h&r block You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free filing h&r block For each trip away from home, the dates you left and returned and the number of days spent on business. Free filing h&r block The destination or area of your travel, described by the name of the city, town, or similar designation. Free filing h&r block The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free filing h&r block How to record your expenses. Free filing h&r block   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free filing h&r block They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free filing h&r block You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free filing h&r block   Each expense should be recorded separately in your records. Free filing h&r block However, some items can be totaled in reasonable categories. Free filing h&r block You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Free filing h&r block You may record tips separately or with the cost of the service. Free filing h&r block    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free filing h&r block It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free filing h&r block Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free filing h&r block It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free filing h&r block    A canceled check by itself does not prove a business cost. Free filing h&r block You must have other evidence to show that the check was used for a business purpose. Free filing h&r block Your records must be timely. Free filing h&r block   Record the elements for the expense in your account book or other record at or near the time of the expense. Free filing h&r block A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free filing h&r block Confidential information. Free filing h&r block   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free filing h&r block However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free filing h&r block How To Report Business Expenses As a U. Free filing h&r block S. Free filing h&r block Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Free filing h&r block If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free filing h&r block However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Free filing h&r block If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Free filing h&r block Form 2106 or Form 2106-EZ. Free filing h&r block   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free filing h&r block Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free filing h&r block Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Free filing h&r block Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free filing h&r block Form 2106-EZ. Free filing h&r block   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free filing h&r block You can use Form 2106-EZ if you meet both of the following conditions. Free filing h&r block You are not reimbursed by your employer for any expenses. Free filing h&r block (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free filing h&r block ) If you claim car expenses, you use the standard mileage rate. Free filing h&r block Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free filing h&r block Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Free filing h&r block However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free filing h&r block S. Free filing h&r block Government employee. Free filing h&r block To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Free filing h&r block Closely related to the start of work. Free filing h&r block   The move must be closely related, both in time and in place, to the start of work at the new location. Free filing h&r block In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free filing h&r block   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Free filing h&r block A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Free filing h&r block Distance test. Free filing h&r block   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free filing h&r block If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free filing h&r block Time test. Free filing h&r block   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Free filing h&r block Deductible moving expenses. Free filing h&r block   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Free filing h&r block    The cost of your meals is not a deductible moving expense. Free filing h&r block   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free filing h&r block For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Free filing h&r block Expenses must be reasonable. Free filing h&r block   You can deduct only those expenses that are reasonable for the circumstances of your move. Free filing h&r block For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free filing h&r block Members of your household. Free filing h&r block   A member of your household includes anyone who has both your former home and new home as his or her home. Free filing h&r block It does not include a tenant or employee unless you can claim that person as a dependent. Free filing h&r block Retirees. Free filing h&r block   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Free filing h&r block You do not have to meet the time test described earlier. Free filing h&r block Survivors. Free filing h&r block   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Free filing h&r block The move must begin within 6 months after the decedent's death. Free filing h&r block It must be from the decedent's former home outside the United States, and that home must also have been your home. Free filing h&r block You do not have to meet the time test described earlier. Free filing h&r block How to report moving expenses. Free filing h&r block   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free filing h&r block Claim the deduction as an adjustment to income on Form 1040. Free filing h&r block (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free filing h&r block ) Reimbursements. Free filing h&r block   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free filing h&r block You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free filing h&r block However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free filing h&r block Additional information. Free filing h&r block   For additional information about moving expenses, see Publication 521. Free filing h&r block Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free filing h&r block Contributions. Free filing h&r block   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free filing h&r block You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free filing h&r block For more information, see Publication 526, Charitable Contributions. Free filing h&r block Real estate tax and home mortgage interest. Free filing h&r block   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free filing h&r block You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Free filing h&r block Example. Free filing h&r block Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free filing h&r block During the year, Adam used the allowance, with other funds, to provide a home for himself. Free filing h&r block His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Free filing h&r block Adam did not have any other expenses related to providing a home for himself. Free filing h&r block Adam must reduce his deductions for home mortgage interest and real estate taxes. Free filing h&r block He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Free filing h&r block The result is 3/4. Free filing h&r block Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Free filing h&r block He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Free filing h&r block Exception to the reduction. Free filing h&r block   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Free filing h&r block Required statement. Free filing h&r block   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Free filing h&r block The statement must contain all of the following information. Free filing h&r block The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free filing h&r block The amount of otherwise deductible expenses attributable to each type of tax-free income. Free filing h&r block The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free filing h&r block An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free filing h&r block   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free filing h&r block Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Free filing h&r block S. Free filing h&r block income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free filing h&r block Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free filing h&r block Foreign tax credit. Free filing h&r block   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free filing h&r block If you choose to figure a credit against your U. Free filing h&r block S. Free filing h&r block tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free filing h&r block S. Free filing h&r block income tax return. Free filing h&r block    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free filing h&r block If all your foreign income is exempt from U. Free filing h&r block S. Free filing h&r block tax, you will not be able to claim a foreign tax credit. Free filing h&r block   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Free filing h&r block Exemption from limit. Free filing h&r block   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free filing h&r block Your only foreign income is passive income, such as interest, dividends, and royalties. Free filing h&r block The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free filing h&r block The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Free filing h&r block If you make the election, you can claim a foreign tax credit without filing Form 1116. Free filing h&r block However, you cannot carry back or carry over any unused foreign tax to or from this year. Free filing h&r block See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free filing h&r block Foreign tax deduction. Free filing h&r block   If you choose to deduct all foreign income taxes on your U. Free filing h&r block S. Free filing h&r block income tax return, itemize the deduction on Schedule A (Form 1040). Free filing h&r block You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free filing h&r block Example. Free filing h&r block Dennis and Christina are married and live and work in Country X. Free filing h&r block Dennis works for the U. Free filing h&r block S. Free filing h&r block Government and Christina is employed by a private company. Free filing h&r block They pay income tax to Country X on Christina's income only. Free filing h&r block Dennis and Christina file a joint tax return and exclude all of Christina's income. Free filing h&r block They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free filing h&r block Deduction for other foreign taxes. Free filing h&r block   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free filing h&r block You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free filing h&r block   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free filing h&r block You take this deduction on Schedule A (Form 1040). Free filing h&r block You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free filing h&r block More information. Free filing h&r block   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free filing h&r block Local (Foreign) Tax Return As a U. Free filing h&r block S. Free filing h&r block Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free filing h&r block Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Free filing h&r block Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free filing h&r block Review the treaty text carefully to determine whether your U. Free filing h&r block S. Free filing h&r block Government remuneration is taxable in the host country. Free filing h&r block You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Free filing h&r block If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Free filing h&r block If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Free filing h&r block Most income tax treaties contain an article providing relief from double taxation. Free filing h&r block Many treaties contain special foreign tax credit rules for U. Free filing h&r block S. Free filing h&r block citizens who are residents of a treaty country. Free filing h&r block For more information about the foreign tax credit, see Foreign Taxes, earlier. Free filing h&r block Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Free filing h&r block For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free filing h&r block Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free filing h&r block Check with the appropriate U. Free filing h&r block S. Free filing h&r block Embassy for more information. Free filing h&r block Double Withholding If your U. Free filing h&r block S. Free filing h&r block government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free filing h&r block S. Free filing h&r block tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free filing h&r block S. Free filing h&r block income tax return on this income. Free filing h&r block Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Free filing h&r block How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free filing h&r block By selecting the method that is best for you, you will have quick and easy access to tax help. Free filing h&r block Free help with your tax return. Free filing h&r block   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free filing h&r block The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free filing h&r block The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free filing h&r block 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. Free filing h&r block Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free filing h&r block To find the nearest VITA or TCE site, visit IRS. Free filing h&r block gov or call 1-800-906-9887 or 1-800-829-1040. Free filing h&r block   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free filing h&r block To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free filing h&r block aarp. Free filing h&r block org/money/taxaide or call 1-888-227-7669. Free filing h&r block   For more information on these programs, go to IRS. Free filing h&r block gov and enter “VITA” in the search box. Free filing h&r block Internet. Free filing h&r block You can access the IRS website at IRS. Free filing h&r block gov 24 hours a day, 7 days a week to: E-file your return. Free filing h&r block Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free filing h&r block Check the status of your 2012 refund. Free filing h&r block Go to IRS. Free filing h&r block gov and click on Where’s My Refund. Free filing h&r block Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free filing h&r block If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free filing h&r block Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free filing h&r block Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free filing h&r block Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free filing h&r block So in a change from previous filing seasons, you won't get an estimated refund date right away. Free filing h&r block Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free filing h&r block You can obtain a free transcript online at IRS. Free filing h&r block gov by clicking on Order a Return or Account Transcript under “Tools. Free filing h&r block ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free filing h&r block You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free filing h&r block Download forms, including talking tax forms, instructions, and publications. Free filing h&r block Order IRS products. Free filing h&r block Research your tax questions. Free filing h&r block Search publications by topic or keyword. Free filing h&r block Use the Internal Revenue Code, regulations, or other official guidance. Free filing h&r block View Internal Revenue Bulletins (IRBs) published in the last few years. Free filing h&r block Figure your withholding allowances using the IRS Withholding Calculator at www. Free filing h&r block irs. Free filing h&r block gov/individuals. Free filing h&r block Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free filing h&r block gov by typing Alternative Minimum Tax Assistant in the search box. Free filing h&r block Sign up to receive local and national tax news by email. Free filing h&r block Get information on starting and operating a small business. Free filing h&r block Phone. Free filing h&r block Many services are available by phone. Free filing h&r block   Ordering forms, instructions, and publications. Free filing h&r block Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free filing h&r block You should receive your order within 10 days. Free filing h&r block Asking tax questions. Free filing h&r block Call the IRS with your tax questions at 1-800-829-1040. Free filing h&r block Solving problems. Free filing h&r block You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free filing h&r block An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free filing h&r block Call your local Taxpayer Assistance Center for an appointment. Free filing h&r block To find the number, go to www. Free filing h&r block irs. Free filing h&r block gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free filing h&r block TTY/TDD equipment. Free filing h&r block If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free filing h&r block The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free filing h&r block These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free filing h&r block gsa. Free filing h&r block gov/fedrelay. Free filing h&r block TeleTax topics. Free filing h&r block Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free filing h&r block Checking the status of your 2012 refund. Free filing h&r block To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free filing h&r block Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free filing h&r block If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free filing h&r block Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free filing h&r block Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free filing h&r block Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free filing h&r block Outside the U. Free filing h&r block S. Free filing h&r block If you are outside the United States, taxpayer assistance is available at the following U. Free filing h&r block S Embassies or consulate. Free filing h&r block Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Free filing h&r block If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free filing h&r block If you are in a U. Free filing h&r block S. Free filing h&r block territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free filing h&r block S. Free filing h&r block Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free filing h&r block Evaluating the quality of our telephone services. Free filing h&r block To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free filing h&r block One method is for a second IRS representative to listen in on or record random telephone calls. Free filing h&r block Another is to ask some callers to complete a short survey at the end of the call. Free filing h&r block Walk-in. Free filing h&r block Some products and services are available on a walk-in basis. Free filing h&r block   Products. Free filing h&r block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free filing h&r block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free filing h&r block Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free filing h&r block Services. Free filing h&r block You can walk in to your local TAC most business days for personal, face-to-face tax help. Free filing h&r block An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free filing h&r block If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free filing h&r block No appointment is necessary—just walk in. Free filing h&r block Before visiting, check www. Free filing h&r block irs. Free filing h&r block gov/localcontacts for hours of operation and services provided. Free filing h&r block If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free filing h&r block You can leave a message and a representative will call you back within 2 business days. Free filing h&r block All other issues will be handled without an appointment. Free filing h&r block To call your local TAC, go to  www. Free filing h&r block irs. Free filing h&r block gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free filing h&r block Outside the U. Free filing h&r block S. Free filing h&r block If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free filing h&r block S. Free filing h&r block Embassies and consulates. Free filing h&r block Mail. Free filing h&r block You can send your order for forms, instructions, and publications to the address below. Free filing h&r block You should receive a response within 10 days after your request is received. Free filing h&r block  Internal Revenue Service 1201 N. Free filing h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free filing h&r block S. Free filing h&r block If you are outside the United States, you can get tax assistance by writing to the address below. Free filing h&r block  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free filing h&r block   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free filing h&r block Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free filing h&r block TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free filing h&r block Remember, the worst thing you can do is nothing at all. Free filing h&r block   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free filing h&r block You face (or your business is facing) an immediate threat of adverse action. Free filing h&r block You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free filing h&r block   If you qualify for help, they will do everything they can to get your problem resolved. Free filing h&r block You will be assigned to one advocate who will be with you at every turn. Free filing h&r block TAS has offices in every state, the District of Columbia, and Puerto Rico. Free filing h&r block Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free filing h&r block And its services are always free. Free filing h&r block   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free filing h&r block The TAS tax toolkit at www. Free filing h&r block TaxpayerAdvocate. Free filing h&r block irs. Free filing h&r block gov can help you understand these rights. Free filing h&r block   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free filing h&r block irs. Free filing h&r block gov/advocate. Free filing h&r block You can also call the toll-free number at 1-877-777-4778. Free filing h&r block Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free filing h&r block These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free filing h&r block gsa. Free filing h&r block gov/fedrelay. Free filing h&r block   TAS also handles large-scale or systemic problems that affect many taxpayers. Free filing h&r block If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free filing h&r block irs. Free filing h&r block gov/advocate. Free filing h&r block    Outside the U. Free filing h&r block S. Free filing h&r block If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free filing h&r block You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free filing h&r block R. Free filing h&r block 00968-8000 Low Income Taxpayer Clinics (LITCs). Free filing h&r block   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free filing h&r block Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free filing h&r block These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free filing h&r block Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free filing h&r block For more information and to find a clinic near you, see the LITC page on www. Free filing h&r block irs. Free filing h&r block gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free filing h&r block This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free filing h&r block Free tax services. Free filing h&r block   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free filing h&r block Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free filing h&r block The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free filing h&r block The majority of the information and services listed in this publication are available to you free of charge. Free filing h&r block If there is a fee associated with a resource or service, it is listed in the publication. Free filing h&r block   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free filing h&r block DVD for tax products. Free filing h&r block You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free filing h&r block Prior-year forms, instructions, and publications. Free filing h&r block Tax Map: an electronic research tool and finding aid. Free filing h&r block Tax law frequently asked questions. Free filing h&r block Tax Topics from the IRS telephone response system. Free filing h&r block Internal Revenue Code—Title 26 of the U. Free filing h&r block S. Free filing h&r block Code. Free filing h&r block Links to other Internet-based tax research materials. Free filing h&r block Fill-in, print, and save features for most tax forms. Free filing h&r block Internal Revenue Bulletins. Free filing h&r block Toll-free and email technical support. Free filing h&r block Two releases during the year. Free filing h&r block  – The first release will ship the beginning of January 2013. Free filing h&r block  – The final release will ship the beginning of March 2013. Free filing h&r block Purchase the DVD from National Technical Information Service (NTIS) at www. Free filing h&r block irs. Free filing h&r block gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free filing h&r block Prev  Up  Next   Home   More Online Publications
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Understanding your CP21C Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it shows the area(s) of your tax return that changed, e.g., Schedule A.
  • If you agree with the notice, you don't need to do anything.
  • If you disagree with the notice, please contact us at the toll-free number listed on the top right corner of the notice.
  • Correct the copy of your tax return that you kept for your records.

Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your...". I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on your notice for specific information about your tax return.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I've tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.

Page Last Reviewed or Updated: 26-Feb-2014

The Free Filing H&r Block

Free filing h&r block 33. Free filing h&r block   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). Free filing h&r block Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. Free filing h&r block Cómo reclamar el crédito. Free filing h&r block Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. Free filing h&r block Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. Free filing h&r block Sus ingresos no sobrepasan determinados límites. Free filing h&r block Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. Free filing h&r block Primero, utilice la Figura 33-A para saber si reúne los requisitos. Free filing h&r block En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. Free filing h&r block Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. Free filing h&r block No puede reclamar el crédito si presenta el Formulario 1040EZ. Free filing h&r block Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. Free filing h&r block Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). Free filing h&r block Recibió ingresos sujetos a impuestos por incapacidad durante 2013. Free filing h&r block En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). Free filing h&r block 65 años de edad. Free filing h&r block   Se considera que tiene 65 años el día antes de cumplir los 65 años. Free filing h&r block Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. Free filing h&r block Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). Free filing h&r block Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. Free filing h&r block Excepciones. Free filing h&r block   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. Free filing h&r block UU. Free filing h&r block al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. Free filing h&r block En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. Free filing h&r block Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. Free filing h&r block UU. Free filing h&r block al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. Free filing h&r block UU. Free filing h&r block durante todo el año. Free filing h&r block En ese caso, quizás se le permita reclamar el crédito. Free filing h&r block Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. Free filing h&r block S. Free filing h&r block Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. Free filing h&r block Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. Free filing h&r block No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. Free filing h&r block Cabeza de familia. Free filing h&r block   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. Free filing h&r block Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. Free filing h&r block Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). Free filing h&r block Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. Free filing h&r block Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. Free filing h&r block Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. Free filing h&r block Total y permanentemente incapacitado. Free filing h&r block    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. Free filing h&r block Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. Free filing h&r block Vea Declaración del médico , más adelante. Free filing h&r block Actividad sustancial remunerada. Free filing h&r block   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. Free filing h&r block El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. Free filing h&r block   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. Free filing h&r block Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. Free filing h&r block No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. Free filing h&r block    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. Free filing h&r block Empleo en establecimientos protegidos. Free filing h&r block   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. Free filing h&r block Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). Free filing h&r block   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. Free filing h&r block Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. Free filing h&r block El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. Free filing h&r block Declaración del médico. Free filing h&r block   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. Free filing h&r block Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). Free filing h&r block    Please click here for the text description of the image. Free filing h&r block Figura 33−A. Free filing h&r block ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. Free filing h&r block Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . Free filing h&r block . Free filing h&r block . Free filing h&r block . Free filing h&r block ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . Free filing h&r block . Free filing h&r block . Free filing h&r block . Free filing h&r block Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . Free filing h&r block . Free filing h&r block . Free filing h&r block . Free filing h&r block O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . Free filing h&r block . Free filing h&r block . Free filing h&r block . Free filing h&r block soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. Free filing h&r block   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. Free filing h&r block Veteranos. Free filing h&r block   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. Free filing h&r block El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. Free filing h&r block Puede obtener este formulario de la oficina regional del VA de su área. Free filing h&r block Declaración escrita de un médico obtenida en un año anterior. Free filing h&r block   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. Free filing h&r block Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). Free filing h&r block Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). Free filing h&r block   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. Free filing h&r block Ingresos por incapacidad. Free filing h&r block   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. Free filing h&r block Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. Free filing h&r block Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. Free filing h&r block Pagos que no se consideran ingresos por incapacidad. Free filing h&r block   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. Free filing h&r block Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. Free filing h&r block   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. Free filing h&r block La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. Free filing h&r block Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. Free filing h&r block El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). Free filing h&r block El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. Free filing h&r block Se indican los límites en la Tabla 33-1. Free filing h&r block Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. Free filing h&r block Vea Cómo Reclamar el Crédito , más adelante. Free filing h&r block Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. Free filing h&r block Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. Free filing h&r block El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). Free filing h&r block Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . Free filing h&r block Formulario 1040. Free filing h&r block   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. Free filing h&r block Formulario 1040A. Free filing h&r block   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. Free filing h&r block El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). Free filing h&r block Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). Free filing h&r block Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). Free filing h&r block Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. Free filing h&r block Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. Free filing h&r block Límite del crédito. Free filing h&r block   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. Free filing h&r block Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. Free filing h&r block Prev  Up  Next   Home   More Online Publications