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H&r Block Free Tax Returns

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H&r Block Free Tax Returns

H&r block free tax returns Publication 516 - Main Content Table of Contents U. H&r block free tax returns S. H&r block free tax returns Tax ReturnFiling Information Foreign Bank Accounts U. H&r block free tax returns S. H&r block free tax returns 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). H&r block free tax returns U. H&r block free tax returns S. H&r block free tax returns Tax Return Filing Information If you are a U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns However, the special rules explained in the following discussions may apply to you. H&r block free tax returns See also Tax Treaty Benefits, later. H&r block free tax returns When To File and Pay Most individual tax returns cover a calendar year, January through December. H&r block free tax returns The regular due date for these tax returns is April 15 of the following year. H&r block free tax returns 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. H&r block free tax returns If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. H&r block free tax returns You must pay interest on any tax not paid by the regular due date. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns If your return is filed late, the postmark or delivery service date does not determine the date of filing. H&r block free tax returns In that case, your return is considered filed when it is received by the IRS. H&r block free tax returns Extensions You may be able to get an extension of time to file your return and pay your tax. H&r block free tax returns Automatic 2-month extension. H&r block free tax returns   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. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns To get this extension, you must attach a statement to your return explaining how you qualified. H&r block free tax returns You will owe interest on any tax not paid by the regular due date of your return. H&r block free tax returns Married taxpayers. H&r block free tax returns   If you file a joint return, either you or your spouse can qualify for the automatic extension. H&r block free tax returns If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. H&r block free tax returns Additional extension. H&r block free tax returns   You can apply for an additional extension of time to file your return by filing Form 4868. H&r block free tax returns You must file Form 4868 by the due date for your income tax return. H&r block free tax returns   Generally, you must file it by April 15. H&r block free tax returns However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. H&r block free tax returns Check the box on line 8 of Form 4868. H&r block free tax returns Payment of tax. H&r block free tax returns   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. H&r block free tax returns The late-payment penalty applies if, through withholding, etc. H&r block free tax returns , you paid less than 90% of your actual tax liability by the original due date of your income tax return. H&r block free tax returns 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. H&r block free tax returns Electronic filing. H&r block free tax returns   You can file for the additional extension by phone, using your home computer, or through a tax professional. H&r block free tax returns See Form 4868 for more information. H&r block free tax returns Limit on additional extensions. H&r block free tax returns   You generally cannot get a total extension of more than 6 months. H&r block free tax returns However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. H&r block free tax returns   For more information, see Publication 54. H&r block free tax returns Foreign Bank Accounts You must file Form TD F 90-22. H&r block free tax returns 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. H&r block free tax returns This applies if the combined assets in the account(s) were more than $10,000. H&r block free tax returns Do not include accounts in a U. H&r block free tax returns S. H&r block free tax returns military banking facility operated by a U. H&r block free tax returns S. H&r block free tax returns financial institution. H&r block free tax returns File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. H&r block free tax returns Do not attach it to Form 1040. H&r block free tax returns If you are required to file Form TD F 90-22. H&r block free tax returns 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). H&r block free tax returns You also may be required to file Form 8938 with your U. H&r block free tax returns S. H&r block free tax returns income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. H&r block free tax returns 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. H&r block free tax returns For more information, see Form 8938 and its instructions. H&r block free tax returns U. H&r block free tax returns S. H&r block free tax returns Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. H&r block free tax returns If you are a U. H&r block free tax returns S. H&r block free tax returns citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. H&r block free tax returns S. H&r block free tax returns law. H&r block free tax returns This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). H&r block free tax returns If you are a nonresident alien, your income from sources outside the United States is not subject to U. H&r block free tax returns S. H&r block free tax returns tax. H&r block free tax returns Foreign Earned Income Exclusion Employees of the U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns S. H&r block free tax returns Government as an employee. H&r block free tax returns But see Other Employment, later. H&r block free tax returns Special Situations In the following two situations, your pay is from the U. H&r block free tax returns S. H&r block free tax returns Government and does not qualify for the foreign earned income exclusion. H&r block free tax returns U. H&r block free tax returns S. H&r block free tax returns agency reimbursed by foreign country. H&r block free tax returns   If you are a U. H&r block free tax returns S. H&r block free tax returns Government employee paid by a U. H&r block free tax returns S. H&r block free tax returns agency to perform services in a foreign country, your pay is from the U. H&r block free tax returns S. H&r block free tax returns Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. H&r block free tax returns This is true even if the U. H&r block free tax returns S. H&r block free tax returns agency is reimbursed by the foreign government. H&r block free tax returns Employees of post exchanges, etc. H&r block free tax returns   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. H&r block free tax returns S. H&r block free tax returns Government, the earnings you receive are paid by the U. H&r block free tax returns S. H&r block free tax returns Government. H&r block free tax returns This is true whether they are paid from appropriated or nonappropriated funds. H&r block free tax returns These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. H&r block free tax returns Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. H&r block free tax returns 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. H&r block free tax returns In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. H&r block free tax returns S. H&r block free tax returns citizens or green card holders. H&r block free tax returns Consequently, if you are a U. H&r block free tax returns S. H&r block free tax returns citizen or green card holder, you will generally not be entitled to reduce your U. H&r block free tax returns S. H&r block free tax returns tax on your government pay. H&r block free tax returns If you are neither a U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns Review the treaty text carefully. H&r block free tax returns U. H&r block free tax returns S. H&r block free tax returns citizens must always file Form 1040. H&r block free tax returns Non-U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns Most income tax treaties contain an article providing relief from double taxation. H&r block free tax returns Many treaties contain special foreign tax credit rules for U. H&r block free tax returns S. H&r block free tax returns citizens who are residents of a treaty country. H&r block free tax returns For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. H&r block free tax returns Allowances, Differentials, and Special Pay Most payments received by U. H&r block free tax returns S. H&r block free tax returns Government civilian employees for working abroad, including pay differentials, are taxable. H&r block free tax returns However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. H&r block free tax returns The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. H&r block free tax returns Pay differentials. H&r block free tax returns   Pay differentials you receive as financial incentives for employment abroad are taxable. H&r block free tax returns Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. H&r block free tax returns   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. H&r block free tax returns The area does not have to be a qualified hazardous duty area as discussed in Publication 3. H&r block free tax returns Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. H&r block free tax returns Foreign areas allowances. H&r block free tax returns   Certain foreign areas allowances are tax free. H&r block free tax returns Your employer should not have included these allowances as wages on your Form W-2. H&r block free tax returns   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. H&r block free tax returns Title I, chapter 9, of the Foreign Service Act of 1980. H&r block free tax returns Section 4 of the Central Intelligence Agency Act of 1949, as amended. H&r block free tax returns Title II of the Overseas Differentials and Allowances Act. H&r block free tax returns Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. H&r block free tax returns 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. H&r block free tax returns Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. H&r block free tax returns Cost-of-living allowances. H&r block free tax returns   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. H&r block free tax returns 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. H&r block free tax returns Cost-of-living allowances are not included on your Form W-2. H&r block free tax returns Federal court employees. H&r block free tax returns   If you are a federal court employee, the preceding paragraph also applies to you. H&r block free tax returns The cost-of-living allowance must be granted by rules similar to regulations approved by the President. H&r block free tax returns American Institute in Taiwan. H&r block free tax returns   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. H&r block free tax returns S. H&r block free tax returns tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. H&r block free tax returns S. H&r block free tax returns Government. H&r block free tax returns Federal reemployment payments after serving with an international organization. H&r block free tax returns   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. H&r block free tax returns 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. H&r block free tax returns Allowances or reimbursements for travel and transportation expenses. H&r block free tax returns   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. H&r block free tax returns Lodging furnished to a principal representative of the United States. H&r block free tax returns   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. H&r block free tax returns However, amounts paid by the U. H&r block free tax returns S. H&r block free tax returns government for your usual costs of operating and maintaining your household are taxable. H&r block free tax returns If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. H&r block free tax returns Peace Corps. H&r block free tax returns   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. H&r block free tax returns Taxable allowances. H&r block free tax returns   The following allowances must be included on your Form W-2 and reported on your return as wages. H&r block free tax returns If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. H&r block free tax returns The part of living allowances designated by the Director of the Peace Corps as basic compensation. H&r block free tax returns This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. H&r block free tax returns Leave allowances. H&r block free tax returns Readjustment allowances or “termination payments. H&r block free tax returns ” Taxable allowances are considered received by you when credited to your account. H&r block free tax returns Example. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns Nontaxable allowances. H&r block free tax returns   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. H&r block free tax returns These allowances should not be included on your Form W-2. H&r block free tax returns These allowances are tax free whether paid by the U. H&r block free tax returns S. H&r block free tax returns Government or the foreign country in which you are stationed. H&r block free tax returns Other Income Other employment. H&r block free tax returns   If, in addition to your U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns In addition, if your spouse is a U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns For more information, see Publication 54. H&r block free tax returns The tax treaty rules relating to income from personal services generally apply to income from private employment. H&r block free tax returns As discussed above, the saving clause applies to you if you are a U. H&r block free tax returns S. H&r block free tax returns 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). H&r block free tax returns Sale of personal property. H&r block free tax returns   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. H&r block free tax returns S. H&r block free tax returns dollars, the excess of the amount received in U. H&r block free tax returns S. H&r block free tax returns dollars over the cost or other basis of the property is a capital gain. H&r block free tax returns Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. H&r block free tax returns However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. H&r block free tax returns Sale of your home. H&r block free tax returns   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. H&r block free tax returns Losses are not deductible. H&r block free tax returns   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). H&r block free tax returns Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. H&r block free tax returns   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. H&r block free tax returns   For detailed information on selling your home, see Publication 523. H&r block free tax returns Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. H&r block free tax returns Your tax home is not limited to the Embassy, consulate, or duty station. H&r block free tax returns It includes the entire city or general area in which your principal place of employment is located. H&r block free tax returns Traveling away from home. H&r block free tax returns   You are traveling away from home if you meet both of the following requirements. H&r block free tax returns Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. H&r block free tax returns You need to get sleep or rest to meet the demands of your work while away from home. H&r block free tax returns This requirement is not satisfied by merely napping in your car. H&r block free tax returns 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. H&r block free tax returns Temporary assignment. H&r block free tax returns   If your assignment or job away from your tax home is temporary, your tax home does not change. H&r block free tax returns You are considered to be away from home for the whole period, and your travel expenses are deductible. H&r block free tax returns 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. H&r block free tax returns   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. H&r block free tax returns 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. H&r block free tax returns   You must determine whether your assignment is temporary or indefinite when you start work. H&r block free tax returns If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. H&r block free tax returns Employment that is initially temporary may become indefinite due to changed circumstances. H&r block free tax returns 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. H&r block free tax returns Exception for federal crime investigations or prosecutions. H&r block free tax returns   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. H&r block free tax returns 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. H&r block free tax returns Limit on meals and entertainment. H&r block free tax returns   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. H&r block free tax returns However, the limit does not apply to expenses reimbursed under a U. H&r block free tax returns S. H&r block free tax returns Government expense allowance arrangement. H&r block free tax returns Individuals subject to hours of service limits. H&r block free tax returns   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. H&r block free tax returns   Individuals subject to the Department of Transportation's “hours of service” limits include the following. H&r block free tax returns Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. H&r block free tax returns Interstate truck operators and bus drivers who are under Department of Transportation regulations. H&r block free tax returns Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. H&r block free tax returns Certain merchant mariners who are under Coast Guard regulations. H&r block free tax returns Primary purpose of trip must be for business. H&r block free tax returns   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. H&r block free tax returns However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. H&r block free tax returns   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. H&r block free tax returns This applies even if you engage in business activities while there. H&r block free tax returns However, you can deduct any expenses while at your destination that are directly related to your business. H&r block free tax returns Expenses paid for others. H&r block free tax returns   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. H&r block free tax returns Home leave. H&r block free tax returns   The Foreign Service Act requires U. H&r block free tax returns S. H&r block free tax returns citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. H&r block free tax returns 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. H&r block free tax returns   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. H&r block free tax returns You must be able to verify these amounts in order to claim them. H&r block free tax returns Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. H&r block free tax returns More information. H&r block free tax returns   See chapter 1 of Publication 463 for more information on travel expenses. H&r block free tax returns Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. H&r block free tax returns Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. H&r block free tax returns They do not include expenses you have when traveling away from home overnight. H&r block free tax returns Those expenses are deductible as travel expenses and are discussed earlier. H&r block free tax returns Commuting. H&r block free tax returns   You cannot deduct your transportation costs of going between your home and your regular business location. H&r block free tax returns These costs are personal commuting expenses. H&r block free tax returns   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. H&r block free tax returns   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. H&r block free tax returns More information. H&r block free tax returns   For more information on transportation expenses, see chapter 4 of Publication 463. H&r block free tax returns Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. H&r block free tax returns Membership dues. H&r block free tax returns   You can deduct membership dues you pay to professional societies that relate to your business or profession. H&r block free tax returns Subscriptions. H&r block free tax returns   You can deduct subscriptions to professional publications that relate to your business or profession. H&r block free tax returns Educational expenses. H&r block free tax returns   Generally, educational expenses are considered to be personal expenses and are not deductible. H&r block free tax returns However, under some circumstances, educational expenses are deductible as business expenses. H&r block free tax returns   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. H&r block free tax returns   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. H&r block free tax returns These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. H&r block free tax returns   See Publication 970, Tax Benefits for Education, for more information on educational expenses. H&r block free tax returns    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. H&r block free tax returns 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. H&r block free tax returns These benefits are explained in Publication 970. H&r block free tax returns Foreign service representation expenses. H&r block free tax returns   If you are an employee of the U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. H&r block free tax returns    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. H&r block free tax returns These rules are explained in Publication 463. H&r block free tax returns Representation expenses. H&r block free tax returns   These are expenses that further the interest of the United States abroad. H&r block free tax returns They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. H&r block free tax returns 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. H&r block free tax returns   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. H&r block free tax returns These regulations are available on the Internet at www. H&r block free tax returns state. H&r block free tax returns gov/m/a/als. H&r block free tax returns Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. H&r block free tax returns ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. H&r block free tax returns Impairment-related work expenses. H&r block free tax returns   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. H&r block free tax returns Attendant care includes a reader for a blind person and a helper for a person with a physical disability. H&r block free tax returns These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). H&r block free tax returns They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. H&r block free tax returns Loss on conversion of U. H&r block free tax returns S. H&r block free tax returns dollars into foreign currency. H&r block free tax returns   The conversion of U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. H&r block free tax returns 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). H&r block free tax returns The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. H&r block free tax returns You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. H&r block free tax returns For each trip away from home, the dates you left and returned and the number of days spent on business. H&r block free tax returns The destination or area of your travel, described by the name of the city, town, or similar designation. H&r block free tax returns The business reason for your travel or the business benefit gained or expected to be gained from your travel. H&r block free tax returns How to record your expenses. H&r block free tax returns   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. H&r block free tax returns They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. H&r block free tax returns 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. H&r block free tax returns   Each expense should be recorded separately in your records. H&r block free tax returns However, some items can be totaled in reasonable categories. H&r block free tax returns 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. H&r block free tax returns You may record tips separately or with the cost of the service. H&r block free tax returns    Documentary evidence generally is required to support all lodging expenses while traveling away from home. H&r block free tax returns It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. H&r block free tax returns Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. H&r block free tax returns It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. H&r block free tax returns    A canceled check by itself does not prove a business cost. H&r block free tax returns You must have other evidence to show that the check was used for a business purpose. H&r block free tax returns Your records must be timely. H&r block free tax returns   Record the elements for the expense in your account book or other record at or near the time of the expense. H&r block free tax returns A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. H&r block free tax returns Confidential information. H&r block free tax returns   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. H&r block free tax returns 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. H&r block free tax returns How To Report Business Expenses As a U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns Form 2106 or Form 2106-EZ. H&r block free tax returns   You must complete Form 2106 or 2106-EZ to deduct your expenses. H&r block free tax returns Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. H&r block free tax returns 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). H&r block free tax returns Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. H&r block free tax returns Form 2106-EZ. H&r block free tax returns   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. H&r block free tax returns You can use Form 2106-EZ if you meet both of the following conditions. H&r block free tax returns You are not reimbursed by your employer for any expenses. H&r block free tax returns (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. H&r block free tax returns ) If you claim car expenses, you use the standard mileage rate. H&r block free tax returns Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. H&r block free tax returns 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. H&r block free tax returns However, you cannot deduct any expenses for which you received a tax-free allowance as a U. H&r block free tax returns S. H&r block free tax returns Government employee. H&r block free tax returns 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. H&r block free tax returns Closely related to the start of work. H&r block free tax returns   The move must be closely related, both in time and in place, to the start of work at the new location. H&r block free tax returns In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. H&r block free tax returns   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. H&r block free tax returns 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. H&r block free tax returns Distance test. H&r block free tax returns   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. H&r block free tax returns If you did not have an old job location, your new job location must be at least 50 miles from your former home. H&r block free tax returns Time test. H&r block free tax returns   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. H&r block free tax returns Deductible moving expenses. H&r block free tax returns   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). H&r block free tax returns    The cost of your meals is not a deductible moving expense. H&r block free tax returns   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. H&r block free tax returns 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. H&r block free tax returns Expenses must be reasonable. H&r block free tax returns   You can deduct only those expenses that are reasonable for the circumstances of your move. H&r block free tax returns 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. H&r block free tax returns Members of your household. H&r block free tax returns   A member of your household includes anyone who has both your former home and new home as his or her home. H&r block free tax returns It does not include a tenant or employee unless you can claim that person as a dependent. H&r block free tax returns Retirees. H&r block free tax returns   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. H&r block free tax returns You do not have to meet the time test described earlier. H&r block free tax returns Survivors. H&r block free tax returns   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. H&r block free tax returns The move must begin within 6 months after the decedent's death. H&r block free tax returns It must be from the decedent's former home outside the United States, and that home must also have been your home. H&r block free tax returns You do not have to meet the time test described earlier. H&r block free tax returns How to report moving expenses. H&r block free tax returns   Use Form 3903 to report your moving expenses and figure your allowable deduction. H&r block free tax returns Claim the deduction as an adjustment to income on Form 1040. H&r block free tax returns (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. H&r block free tax returns ) Reimbursements. H&r block free tax returns   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. H&r block free tax returns You also must include in gross income reimbursements paid to you under a nonaccountable plan. H&r block free tax returns However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. H&r block free tax returns Additional information. H&r block free tax returns   For additional information about moving expenses, see Publication 521. H&r block free tax returns Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. H&r block free tax returns Contributions. H&r block free tax returns   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. H&r block free tax returns You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. H&r block free tax returns For more information, see Publication 526, Charitable Contributions. H&r block free tax returns Real estate tax and home mortgage interest. H&r block free tax returns   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. H&r block free tax returns 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. H&r block free tax returns Example. H&r block free tax returns Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. H&r block free tax returns During the year, Adam used the allowance, with other funds, to provide a home for himself. H&r block free tax returns 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). H&r block free tax returns Adam did not have any other expenses related to providing a home for himself. H&r block free tax returns Adam must reduce his deductions for home mortgage interest and real estate taxes. H&r block free tax returns 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). H&r block free tax returns The result is 3/4. H&r block free tax returns 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). H&r block free tax returns 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. H&r block free tax returns Exception to the reduction. H&r block free tax returns   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. H&r block free tax returns Required statement. H&r block free tax returns   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. H&r block free tax returns The statement must contain all of the following information. H&r block free tax returns The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. H&r block free tax returns The amount of otherwise deductible expenses attributable to each type of tax-free income. H&r block free tax returns The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. H&r block free tax returns An explanation of how you determined the amounts not directly attributable to each type of tax-free income. H&r block free tax returns   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. H&r block free tax returns 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. H&r block free tax returns S. H&r block free tax returns income tax liability or deduct them as an itemized deduction when figuring your taxable income. H&r block free tax returns Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. H&r block free tax returns Foreign tax credit. H&r block free tax returns   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. H&r block free tax returns If you choose to figure a credit against your U. H&r block free tax returns S. H&r block free tax returns tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. H&r block free tax returns S. H&r block free tax returns income tax return. H&r block free tax returns    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. H&r block free tax returns If all your foreign income is exempt from U. H&r block free tax returns S. H&r block free tax returns tax, you will not be able to claim a foreign tax credit. H&r block free tax returns   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. H&r block free tax returns Exemption from limit. H&r block free tax returns   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. H&r block free tax returns Your only foreign income is passive income, such as interest, dividends, and royalties. H&r block free tax returns The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). H&r block free tax returns 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. H&r block free tax returns If you make the election, you can claim a foreign tax credit without filing Form 1116. H&r block free tax returns However, you cannot carry back or carry over any unused foreign tax to or from this year. H&r block free tax returns See the instructions for the appropriate line in the Tax and Credits section of Form 1040. H&r block free tax returns Foreign tax deduction. H&r block free tax returns   If you choose to deduct all foreign income taxes on your U. H&r block free tax returns S. H&r block free tax returns income tax return, itemize the deduction on Schedule A (Form 1040). H&r block free tax returns You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. H&r block free tax returns Example. H&r block free tax returns Dennis and Christina are married and live and work in Country X. H&r block free tax returns Dennis works for the U. H&r block free tax returns S. H&r block free tax returns Government and Christina is employed by a private company. H&r block free tax returns They pay income tax to Country X on Christina's income only. H&r block free tax returns Dennis and Christina file a joint tax return and exclude all of Christina's income. H&r block free tax returns They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. H&r block free tax returns Deduction for other foreign taxes. H&r block free tax returns   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. H&r block free tax returns You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. H&r block free tax returns   You can deduct real property taxes you pay that are imposed on you by a foreign country. H&r block free tax returns You take this deduction on Schedule A (Form 1040). H&r block free tax returns 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. H&r block free tax returns More information. H&r block free tax returns   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. H&r block free tax returns Local (Foreign) Tax Return As a U. H&r block free tax returns S. H&r block free tax returns Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. H&r block free tax returns 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. H&r block free tax returns Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. H&r block free tax returns Review the treaty text carefully to determine whether your U. H&r block free tax returns S. H&r block free tax returns Government remuneration is taxable in the host country. H&r block free tax returns 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). H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns Most income tax treaties contain an article providing relief from double taxation. H&r block free tax returns Many treaties contain special foreign tax credit rules for U. H&r block free tax returns S. H&r block free tax returns citizens who are residents of a treaty country. H&r block free tax returns For more information about the foreign tax credit, see Foreign Taxes, earlier. H&r block free tax returns 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. H&r block free tax returns For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. H&r block free tax returns Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. H&r block free tax returns Check with the appropriate U. H&r block free tax returns S. H&r block free tax returns Embassy for more information. H&r block free tax returns Double Withholding If your U. H&r block free tax returns S. H&r block free tax returns government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. H&r block free tax returns S. H&r block free tax returns tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. H&r block free tax returns S. H&r block free tax returns income tax return on this income. H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block free tax returns Free help with your tax return. H&r block free tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block free tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. H&r block free tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block free tax returns 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. H&r block free tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block free tax returns To find the nearest VITA or TCE site, visit IRS. H&r block free tax returns gov or call 1-800-906-9887 or 1-800-829-1040. H&r block free tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block free tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block free tax returns aarp. H&r block free tax returns org/money/taxaide or call 1-888-227-7669. H&r block free tax returns   For more information on these programs, go to IRS. H&r block free tax returns gov and enter “VITA” in the search box. H&r block free tax returns Internet. H&r block free tax returns You can access the IRS website at IRS. H&r block free tax returns gov 24 hours a day, 7 days a week to: E-file your return. H&r block free tax returns Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&r block free tax returns Check the status of your 2012 refund. H&r block free tax returns Go to IRS. H&r block free tax returns gov and click on Where’s My Refund. H&r block free tax returns 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. H&r block free tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block free tax returns 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. H&r block free tax returns 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. H&r block free tax returns Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free tax returns So in a change from previous filing seasons, you won't get an estimated refund date right away. H&r block free tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H&r block free tax returns You can obtain a free transcript online at IRS. H&r block free tax returns gov by clicking on Order a Return or Account Transcript under “Tools. H&r block free tax returns ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. H&r block free tax returns You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. H&r block free tax returns Download forms, including talking tax forms, instructions, and publications. H&r block free tax returns Order IRS products. H&r block free tax returns Research your tax questions. H&r block free tax returns Search publications by topic or keyword. H&r block free tax returns Use the Internal Revenue Code, regulations, or other official guidance. H&r block free tax returns View Internal Revenue Bulletins (IRBs) published in the last few years. H&r block free tax returns Figure your withholding allowances using the IRS Withholding Calculator at www. H&r block free tax returns irs. H&r block free tax returns gov/individuals. H&r block free tax returns Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. H&r block free tax returns gov by typing Alternative Minimum Tax Assistant in the search box. H&r block free tax returns Sign up to receive local and national tax news by email. H&r block free tax returns Get information on starting and operating a small business. H&r block free tax returns Phone. H&r block free tax returns Many services are available by phone. H&r block free tax returns   Ordering forms, instructions, and publications. H&r block free tax returns 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). H&r block free tax returns You should receive your order within 10 days. H&r block free tax returns Asking tax questions. H&r block free tax returns Call the IRS with your tax questions at 1-800-829-1040. H&r block free tax returns Solving problems. H&r block free tax returns You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). H&r block free tax returns An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&r block free tax returns Call your local Taxpayer Assistance Center for an appointment. H&r block free tax returns To find the number, go to www. H&r block free tax returns irs. H&r block free tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block free tax returns TTY/TDD equipment. H&r block free tax returns If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&r block free tax returns The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. H&r block free tax returns These individuals can also access the IRS through relay services such as the Federal Relay Service at www. H&r block free tax returns gsa. H&r block free tax returns gov/fedrelay. H&r block free tax returns TeleTax topics. H&r block free tax returns Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&r block free tax returns Checking the status of your 2012 refund. H&r block free tax returns 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). H&r block free tax returns 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. H&r block free tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block free tax returns 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. H&r block free tax returns Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H&r block free tax returns Outside the U. H&r block free tax returns S. H&r block free tax returns If you are outside the United States, taxpayer assistance is available at the following U. H&r block free tax returns S Embassies or consulate. H&r block free tax returns 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. H&r block free tax returns If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). H&r block free tax returns If you are in a U. H&r block free tax returns S. H&r block free tax returns territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. H&r block free tax returns S. H&r block free tax returns Virgin Islands) and have a tax question, you can call 1-800-829-1040. H&r block free tax returns Evaluating the quality of our telephone services. H&r block free tax returns To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&r block free tax returns One method is for a second IRS representative to listen in on or record random telephone calls. H&r block free tax returns Another is to ask some callers to complete a short survey at the end of the call. H&r block free tax returns Walk-in. H&r block free tax returns Some products and services are available on a walk-in basis. H&r block free tax returns   Products. H&r block free tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block free tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block free tax returns Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block free tax returns Services. H&r block free tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block free tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block free tax returns 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. H&r block free tax returns No appointment is necessary—just walk in. H&r block free tax returns Before visiting, check www. H&r block free tax returns irs. H&r block free tax returns gov/localcontacts for hours of operation and services provided. H&r block free tax returns 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. H&r block free tax returns You can leave a message and a representative will call you back within 2 business days. H&r block free tax returns All other issues will be handled without an appointment. H&r block free tax returns To call your local TAC, go to  www. H&r block free tax returns irs. H&r block free tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block free tax returns Outside the U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns S. H&r block free tax returns Embassies and consulates. H&r block free tax returns Mail. H&r block free tax returns You can send your order for forms, instructions, and publications to the address below. H&r block free tax returns You should receive a response within 10 days after your request is received. H&r block free tax returns  Internal Revenue Service 1201 N. H&r block free tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. H&r block free tax returns S. H&r block free tax returns If you are outside the United States, you can get tax assistance by writing to the address below. H&r block free tax returns  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. H&r block free tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block free tax returns Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. H&r block free tax returns 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. H&r block free tax returns Remember, the worst thing you can do is nothing at all. H&r block free tax returns   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. H&r block free tax returns You face (or your business is facing) an immediate threat of adverse action. H&r block free tax returns 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. 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H&r block free tax returns    Outside the U. H&r block free tax returns S. H&r block free tax returns 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. H&r block free tax returns You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. H&r block free tax returns R. H&r block free tax returns 00968-8000 Low Income Taxpayer Clinics (LITCs). H&r block free tax returns   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. H&r block free tax returns Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. H&r block free tax returns 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. H&r block free tax returns Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. H&r block free tax returns For more information and to find a clinic near you, see the LITC page on www. H&r block free tax returns irs. H&r block free tax returns gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block free tax returns This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. H&r block free tax returns Free tax services. H&r block free tax returns   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. H&r block free tax returns Learn about free tax information from the IRS, including publications, services, and education and assistance programs. H&r block free tax returns The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. H&r block free tax returns The majority of the information and services listed in this publication are available to you free of charge. H&r block free tax returns If there is a fee associated with a resource or service, it is listed in the publication. H&r block free tax returns   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&r block free tax returns DVD for tax products. H&r block free tax returns You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&r block free tax returns Prior-year forms, instructions, and publications. H&r block free tax returns Tax Map: an electronic research tool and finding aid. H&r block free tax returns Tax law frequently asked questions. H&r block free tax returns Tax Topics from the IRS telephone response system. H&r block free tax returns Internal Revenue Code—Title 26 of the U. H&r block free tax returns S. H&r block free tax returns Code. H&r block free tax returns Links to other Internet-based tax research materials. H&r block free tax returns Fill-in, print, and save features for most tax forms. H&r block free tax returns Internal Revenue Bulletins. H&r block free tax returns Toll-free and email technical support. H&r block free tax returns Two releases during the year. H&r block free tax returns  – The first release will ship the beginning of January 2013. H&r block free tax returns  – The final release will ship the beginning of March 2013. H&r block free tax returns Purchase the DVD from National Technical Information Service (NTIS) at www. H&r block free tax returns irs. 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Understanding Your CP54Q Notice

Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).
We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the SSA to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA, or
    • your social security number (SSN) and/or name are different than on your social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.

Page Last Reviewed or Updated: 23-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The H&r Block Free Tax Returns

H&r block free tax returns 21. H&r block free tax returns   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. H&r block free tax returns ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. H&r block free tax returns  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. H&r block free tax returns 5% si usted o su cónyuge tiene 65 años de edad o más). H&r block free tax returns Tarifa estándar por milla. H&r block free tax returns  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. H&r block free tax returns Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. H&r block free tax returns Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. H&r block free tax returns Qué gastos puede incluir este año. H&r block free tax returns Qué cantidad de los gastos puede deducir. H&r block free tax returns De qué personas puede incluir gastos médicos. H&r block free tax returns Qué gastos médicos se pueden incluir. H&r block free tax returns Cómo tratar los reembolsos. H&r block free tax returns Cómo declarar la deducción en la declaración de impuestos. H&r block free tax returns Cómo declarar gastos de trabajo relacionados con la incapacidad. H&r block free tax returns Cómo declarar los costos del seguro médico si trabaja por cuenta propia. H&r block free tax returns Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. H&r block free tax returns Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. H&r block free tax returns Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. H&r block free tax returns Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. H&r block free tax returns No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. H&r block free tax returns Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. H&r block free tax returns Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. H&r block free tax returns ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. H&r block free tax returns Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. H&r block free tax returns Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. H&r block free tax returns Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. H&r block free tax returns Declaraciones por separado. H&r block free tax returns   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. H&r block free tax returns Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. H&r block free tax returns Estados donde rige la ley de los bienes gananciales. H&r block free tax returns   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. H&r block free tax returns Cada uno de ustedes debería incluir la mitad de los gastos. H&r block free tax returns Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. H&r block free tax returns Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. H&r block free tax returns ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. H&r block free tax returns 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). H&r block free tax returns Ejemplo. H&r block free tax returns Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. H&r block free tax returns El 10% de esa cantidad es $4,000. H&r block free tax returns Usted pagó gastos médicos de $2,500. H&r block free tax returns No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. H&r block free tax returns ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. H&r block free tax returns Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. H&r block free tax returns Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. H&r block free tax returns Usted Puede incluir los gastos médicos que pagó por usted mismo. H&r block free tax returns Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. H&r block free tax returns Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. H&r block free tax returns Ejemplo 1. H&r block free tax returns María recibió tratamiento médico antes de casarse con Guillermo. H&r block free tax returns Guillermo pagó por el tratamiento después de casarse. H&r block free tax returns Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. H&r block free tax returns Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. H&r block free tax returns María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. H&r block free tax returns Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. H&r block free tax returns Ejemplo 2. H&r block free tax returns Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. H&r block free tax returns Juan se casó con Beatriz este año y presentan una declaración conjunta. H&r block free tax returns Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. H&r block free tax returns Dependiente Puede incluir los gastos médicos que pagó por su dependiente. H&r block free tax returns Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. H&r block free tax returns Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. H&r block free tax returns Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . H&r block free tax returns Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. H&r block free tax returns Excepción por hijo adoptivo. H&r block free tax returns   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. H&r block free tax returns Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. H&r block free tax returns Hijo adoptivo. H&r block free tax returns   Un hijo legalmente adoptado se considera su propio hijo. H&r block free tax returns Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. H&r block free tax returns   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. H&r block free tax returns   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. H&r block free tax returns   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. H&r block free tax returns    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. H&r block free tax returns Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. H&r block free tax returns Hijo de padres divorciados o separados. H&r block free tax returns   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. H&r block free tax returns Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. H&r block free tax returns Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). H&r block free tax returns Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. H&r block free tax returns Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. H&r block free tax returns Manutención reclamada conforme a un acuerdo de manutención múltiple. H&r block free tax returns   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. H&r block free tax returns El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. H&r block free tax returns   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. H&r block free tax returns Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. H&r block free tax returns Ejemplo. H&r block free tax returns Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. H&r block free tax returns Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. H&r block free tax returns Usted pagó todos sus gastos médicos. H&r block free tax returns Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. H&r block free tax returns Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. H&r block free tax returns Sus hermanos no pueden incluir ninguna parte de los gastos. H&r block free tax returns Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. H&r block free tax returns Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. H&r block free tax returns Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. H&r block free tax returns El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. H&r block free tax returns Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. H&r block free tax returns Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. H&r block free tax returns Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. H&r block free tax returns Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . H&r block free tax returns ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. H&r block free tax returns Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. H&r block free tax returns ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). H&r block free tax returns Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. H&r block free tax returns Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. H&r block free tax returns Tabla 21-1. H&r block free tax returns Lista de Gastos Médicos y Dentales. H&r block free tax returns Vea la Publicación 502 para más información sobre estos gastos, entre otros. H&r block free tax returns Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. H&r block free tax returns ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. H&r block free tax returns ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. H&r block free tax returns Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. H&r block free tax returns , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. H&r block free tax returns Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. H&r block free tax returns Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). H&r block free tax returns Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. H&r block free tax returns Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. H&r block free tax returns El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. H&r block free tax returns Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). H&r block free tax returns Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. H&r block free tax returns Plan de seguro médico provisto por el empleador. H&r block free tax returns   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. H&r block free tax returns Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. H&r block free tax returns Ejemplo. H&r block free tax returns Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). H&r block free tax returns Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. H&r block free tax returns Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. H&r block free tax returns Servicios de cuidado a largo plazo. H&r block free tax returns   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. H&r block free tax returns Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. H&r block free tax returns Plan de reembolso de gastos médicos. H&r block free tax returns   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. H&r block free tax returns Esto se debe a que un HRA es financiado únicamente por el empleador. H&r block free tax returns Funcionarios jubilados del sector de seguridad pública. H&r block free tax returns   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. H&r block free tax returns Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. H&r block free tax returns Medicare A. H&r block free tax returns   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. H&r block free tax returns El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. H&r block free tax returns   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. H&r block free tax returns En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. H&r block free tax returns Medicare B. H&r block free tax returns    Medicare B es un seguro médico suplementario. H&r block free tax returns Las primas que paga por concepto del Medicare B son un gasto médico. H&r block free tax returns Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. H&r block free tax returns Medicare D. H&r block free tax returns    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. H&r block free tax returns Puede incluir las primas que pague por el Medicare D como un gasto médico. H&r block free tax returns Primas de seguros pagadas por adelantado. H&r block free tax returns   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). H&r block free tax returns Licencia por enfermedad sin usar para pagar primas. H&r block free tax returns   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. H&r block free tax returns También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. H&r block free tax returns Puede incluir este costo de participación continuada en el plan médico como gasto médico. H&r block free tax returns   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. H&r block free tax returns No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. H&r block free tax returns Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. H&r block free tax returns Vea Hogar de ancianos y de convalecencia , más adelante. H&r block free tax returns Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. H&r block free tax returns Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. H&r block free tax returns El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. H&r block free tax returns El alojamiento no es lujoso ni extravagante, dadas las circunstancias. H&r block free tax returns El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. H&r block free tax returns La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. H&r block free tax returns Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. H&r block free tax returns Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. H&r block free tax returns No se incluyen comidas. H&r block free tax returns Hogar de ancianos y de convalecencia. H&r block free tax returns   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. H&r block free tax returns Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. H&r block free tax returns   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. H&r block free tax returns Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. H&r block free tax returns Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. H&r block free tax returns Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. H&r block free tax returns Gastos de automóvil. H&r block free tax returns   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. H&r block free tax returns No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. H&r block free tax returns   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. H&r block free tax returns    También, puede incluir cargos por estacionamiento y peaje. H&r block free tax returns Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. H&r block free tax returns Ejemplo. H&r block free tax returns En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. H&r block free tax returns Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. H&r block free tax returns Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. H&r block free tax returns Calcula primero los gastos reales. H&r block free tax returns Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. H&r block free tax returns Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. H&r block free tax returns Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. H&r block free tax returns Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. H&r block free tax returns Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. H&r block free tax returns Gastos de transporte que no puede incluir. H&r block free tax returns   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. H&r block free tax returns Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. H&r block free tax returns Viajes que son únicamente para mejorar la salud en general. H&r block free tax returns Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. H&r block free tax returns Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. H&r block free tax returns (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). H&r block free tax returns Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. H&r block free tax returns ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. H&r block free tax returns Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. H&r block free tax returns Esto incluye los pagos de Medicare. H&r block free tax returns Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. H&r block free tax returns Ejemplo. H&r block free tax returns Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. H&r block free tax returns El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. H&r block free tax returns Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. H&r block free tax returns Plan (arreglo) de reembolso de gastos médicos. H&r block free tax returns   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. H&r block free tax returns Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. H&r block free tax returns Otros reembolsos. H&r block free tax returns   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. H&r block free tax returns ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. H&r block free tax returns   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. H&r block free tax returns Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. H&r block free tax returns   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. H&r block free tax returns No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. H&r block free tax returns Reembolso en exceso. H&r block free tax returns   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. H&r block free tax returns Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. H&r block free tax returns Primas pagadas por usted. H&r block free tax returns   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. H&r block free tax returns Generalmente no se incluye un reembolso en exceso en el ingreso bruto. H&r block free tax returns Primas pagadas por usted y su empleador. H&r block free tax returns   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. H&r block free tax returns   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. H&r block free tax returns Reembolso en un año posterior. H&r block free tax returns   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. H&r block free tax returns   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. H&r block free tax returns Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. H&r block free tax returns    Figura 21-A. H&r block free tax returns ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. H&r block free tax returns Figura 21−A. H&r block free tax returns ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. H&r block free tax returns   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. H&r block free tax returns 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. H&r block free tax returns No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. H&r block free tax returns Ejemplo. H&r block free tax returns En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. H&r block free tax returns No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. H&r block free tax returns Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. H&r block free tax returns Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. H&r block free tax returns De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. H&r block free tax returns Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. H&r block free tax returns   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. H&r block free tax returns De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. H&r block free tax returns Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. H&r block free tax returns ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). H&r block free tax returns No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. H&r block free tax returns Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. H&r block free tax returns Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). H&r block free tax returns Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. H&r block free tax returns Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. H&r block free tax returns 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. H&r block free tax returns Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. H&r block free tax returns Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. H&r block free tax returns Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. H&r block free tax returns Definición de gastos de trabajo relacionados con un impedimento. H&r block free tax returns   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. H&r block free tax returns Dónde se anota la deducción. H&r block free tax returns   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. H&r block free tax returns   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. H&r block free tax returns Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. H&r block free tax returns Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). H&r block free tax returns Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. H&r block free tax returns Ejemplo. H&r block free tax returns Usted es ciego. H&r block free tax returns Necesita un lector para realizar su trabajo. H&r block free tax returns Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. H&r block free tax returns Los servicios del lector son únicamente para su trabajo. H&r block free tax returns Puede deducir sus gastos por los servicios del lector como gastos de negocio. H&r block free tax returns Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. H&r block free tax returns Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. H&r block free tax returns El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. H&r block free tax returns No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. H&r block free tax returns No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. H&r block free tax returns Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. H&r block free tax returns Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. H&r block free tax returns Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. H&r block free tax returns Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. H&r block free tax returns Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. H&r block free tax returns Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). H&r block free tax returns Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. H&r block free tax returns No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. H&r block free tax returns Dónde se anota la deducción. H&r block free tax returns    Haga esta deducción en el Formulario 1040. H&r block free tax returns Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. H&r block free tax returns 5% si usted o su cónyuge tiene 65 años de edad o más). H&r block free tax returns Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. H&r block free tax returns Prev  Up  Next   Home   More Online Publications