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H&r Block Tax Returns

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H&r Block Tax Returns

H&r block tax returns 7. H&r block tax returns   Costs You Can Deduct or Capitalize Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Carrying Charges Research and Experimental CostsProduct. H&r block tax returns Costs not included. H&r block tax returns Intangible Drilling Costs Exploration CostsPartnerships and S corporations. H&r block tax returns Development Costs Circulation Costs Business Start-Up and Organizational Costs Reforestation Costs Retired Asset Removal Costs Barrier Removal CostsOther barrier removals. H&r block tax returns Film and Television Production Costs What's New Film and television productions costs. H&r block tax returns  The election to expense film and television production costs does not apply to productions that begin after December 31, 2013. H&r block tax returns See Film and Television Production Costs , later. H&r block tax returns Introduction This chapter discusses costs you can elect to deduct or capitalize. H&r block tax returns You generally deduct a cost as a current business expense by subtracting it from your income in either the year you incur it or the year you pay it. H&r block tax returns If you capitalize a cost, you may be able to recover it over a period of years through periodic deductions for amortization, depletion, or depreciation. H&r block tax returns When you capitalize a cost, you add it to the basis of property to which it relates. H&r block tax returns A partnership, corporation, estate, or trust makes the election to deduct or capitalize the costs discussed in this chapter except for exploration costs for mineral deposits. H&r block tax returns Each individual partner, shareholder, or beneficiary elects whether to deduct or capitalize exploration costs. H&r block tax returns You may be subject to the alternative minimum tax (AMT) if you deduct research and experimental, intangible drilling, exploration, development, circulation, or business organizational costs. H&r block tax returns For more information on the alternative minimum tax, see the instructions for the following forms. H&r block tax returns Form 6251, Alternative Minimum Tax—Individuals. H&r block tax returns Form 4626, Alternative Minimum Tax—Corporations. H&r block tax returns Topics - This chapter discusses: Carrying charges Research and experimental costs Intangible drilling costs Exploration costs Development costs Circulation costs Qualified disaster expenses Business start-up and organizational costs Reforestation costs Retired asset removal costs Barrier removal costs Film and television production costs Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 3468 Investment Credit 8826 Disabled Access Credit See chapter 12 for information about getting publications and forms. H&r block tax returns Carrying Charges Carrying charges include the taxes and interest you pay to carry or develop real property or to carry, transport, or install personal property. H&r block tax returns Certain carrying charges must be capitalized under the uniform capitalization rules. H&r block tax returns (For information on capitalization of interest, see chapter 4 . H&r block tax returns ) You can elect to capitalize carrying charges not subject to the uniform capitalization rules, but only if they are otherwise deductible. H&r block tax returns You can elect to capitalize carrying charges separately for each project you have and for each type of carrying charge. H&r block tax returns For unimproved and unproductive real property, your election is good for only 1 year. H&r block tax returns You must decide whether to capitalize carrying charges each year the property remains unimproved and unproductive. H&r block tax returns For other real property, your election to capitalize carrying charges remains in effect until construction or development is completed. H&r block tax returns For personal property, your election is effective until the date you install or first use it, whichever is later. H&r block tax returns How to make the election. H&r block tax returns   To make the election to capitalize a carrying charge, attach a statement to your original tax return for the year the election is to be effective indicating which charges you are electing to capitalize. H&r block tax returns However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). H&r block tax returns Attach the statement to the amended return and write “Filed pursuant to section 301. H&r block tax returns 9100-2” on the statement. H&r block tax returns File the amended return at the same address you filed the original return. H&r block tax returns Research and Experimental Costs The costs of research and experimentation are generally capital expenses. H&r block tax returns However, you can elect to deduct these costs as a current business expense. H&r block tax returns Your election to deduct these costs is binding for the year it is made and for all later years unless you get IRS approval to make a change. H&r block tax returns If you meet certain requirements, you may elect to defer and amortize research and experimental costs. H&r block tax returns For information on electing to defer and amortize these costs, see Research and Experimental Costs in chapter 8. H&r block tax returns Research and experimental costs defined. H&r block tax returns   Research and experimental costs are reasonable costs you incur in your trade or business for activities intended to provide information that would eliminate uncertainty about the development or improvement of a product. H&r block tax returns Uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product. H&r block tax returns Whether costs qualify as research and experimental costs depends on the nature of the activity to which the costs relate rather than on the nature of the product or improvement being developed or the level of technological advancement. H&r block tax returns      The costs of obtaining a patent, including attorneys' fees paid or incurred in making and perfecting a patent application, are research and experimental costs. H&r block tax returns However, costs paid or incurred to obtain another's patent are not research and experimental costs. H&r block tax returns Product. H&r block tax returns   The term “product” includes any of the following items. H&r block tax returns Formula. H&r block tax returns Invention. H&r block tax returns Patent. H&r block tax returns Pilot model. H&r block tax returns Process. H&r block tax returns Technique. H&r block tax returns Property similar to the items listed above. H&r block tax returns It also includes products used by you in your trade or business or held for sale, lease, or license. H&r block tax returns Costs not included. H&r block tax returns   Research and experimental costs do not include expenses for any of the following activities. H&r block tax returns Advertising or promotions. H&r block tax returns Consumer surveys. H&r block tax returns Efficiency surveys. H&r block tax returns Management studies. H&r block tax returns Quality control testing. H&r block tax returns Research in connection with literary, historical, or similar projects. H&r block tax returns The acquisition of another's patent, model, production, or process. H&r block tax returns When and how to elect. H&r block tax returns   You make the election to deduct research and experimental costs by deducting them on your tax return for the year in which you first pay or incur research and experimental costs. H&r block tax returns If you do not make the election to deduct research and experimental costs in the first year in which you pay or incur the costs, you can deduct the costs in a later year only with approval from the IRS. H&r block tax returns Deducting or Amortizing Research and Experimentation Costs IF you . H&r block tax returns . H&r block tax returns . H&r block tax returns THEN . H&r block tax returns . H&r block tax returns . H&r block tax returns Elect to deduct research and experimental costs as a current business expense Deduct all research and experimental costs in the first year you pay or incur the costs and all later years. H&r block tax returns Do not deduct research and experimental costs as a current business expense If you meet the requirements, amortize them over at least 60 months, starting with the month you first receive an economic benefit from the research. H&r block tax returns See Research and Experimental Costs in chapter 8. H&r block tax returns Research credit. H&r block tax returns   If you pay or incur qualified research expenses, you may be able to take the research credit. H&r block tax returns For more information see Form 6765, Credit for Increasing Research Activities and its instructions. H&r block tax returns Intangible Drilling Costs The costs of developing oil, gas, or geothermal wells are ordinarily capital expenditures. H&r block tax returns You can usually recover them through depreciation or depletion. H&r block tax returns However, you can elect to deduct intangible drilling costs (IDCs) as a current business expense. H&r block tax returns These are certain drilling and development costs for wells in the United States in which you hold an operating or working interest. H&r block tax returns You can deduct only costs for drilling or preparing a well for the production of oil, gas, or geothermal steam or hot water. H&r block tax returns You can elect to deduct only the costs of items with no salvage value. H&r block tax returns These include wages, fuel, repairs, hauling, and supplies related to drilling wells and preparing them for production. H&r block tax returns Your cost for any drilling or development work done by contractors under any form of contract is also an IDC. H&r block tax returns However, see Amounts paid to contractor that must be capitalized , later. H&r block tax returns You can also elect to deduct the cost of drilling exploratory bore holes to determine the location and delineation of offshore hydrocarbon deposits if the shaft is capable of conducting hydrocarbons to the surface on completion. H&r block tax returns It does not matter whether there is any intent to produce hydrocarbons. H&r block tax returns If you do not elect to deduct your IDCs as a current business expense, you can elect to deduct them over the 60-month period beginning with the month they were paid or incurred. H&r block tax returns Amounts paid to contractor that must be capitalized. H&r block tax returns   Amounts paid to a contractor must be capitalized if they are either: Amounts properly allocable to the cost of depreciable property, or Amounts paid only out of production or proceeds from production if these amounts are depletable income to the recipient. H&r block tax returns How to make the election. H&r block tax returns   You elect to deduct IDCs as a current business expense by taking the deduction on your income tax return for the first tax year you have eligible costs. H&r block tax returns No formal statement is required. H&r block tax returns If you file Schedule C (Form 1040), enter these costs under “Other expenses. H&r block tax returns ”   For oil and gas wells, your election is binding for the year it is made and for all later years. H&r block tax returns For geothermal wells, your election can be revoked by the filing of an amended return on which you do not take the deduction. H&r block tax returns You can file the amended return for the year up to the normal time of expiration for filing a claim for credit or refund, generally, within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. H&r block tax returns Energy credit for costs of geothermal wells. H&r block tax returns   If you capitalize the drilling and development costs of geothermal wells that you place in service during the tax year, you may be able to claim a business energy credit. H&r block tax returns See the Instructions for Form 3468 for more information. H&r block tax returns Nonproductive well. H&r block tax returns   If you capitalize your IDCs, you have another option if the well is nonproductive. H&r block tax returns You can deduct the IDCs of the nonproductive well as an ordinary loss. H&r block tax returns You must indicate and clearly state your election on your tax return for the year the well is completed. H&r block tax returns Once made, the election for oil and gas wells is binding for all later years. H&r block tax returns You can revoke your election for a geothermal well by filing an amended return that does not claim the loss. H&r block tax returns Costs incurred outside the United States. H&r block tax returns   You cannot deduct as a current business expense all the IDCs paid or incurred for an oil, gas, or geothermal well located outside the United States. H&r block tax returns However, you can elect to include the costs in the adjusted basis of the well to figure depletion or depreciation. H&r block tax returns If you do not make this election, you can deduct the costs over the 10-year period beginning with the tax year in which you paid or incurred them. H&r block tax returns These rules do not apply to a nonproductive well. H&r block tax returns Exploration Costs The costs of determining the existence, location, extent, or quality of any mineral deposit are ordinarily capital expenditures if the costs lead to the development of a mine. H&r block tax returns You recover these costs through depletion as the mineral is removed from the ground. H&r block tax returns However, you can elect to deduct domestic exploration costs paid or incurred before the beginning of the development stage of the mine (except those for oil and gas wells). H&r block tax returns How to make the election. H&r block tax returns   You elect to deduct exploration costs by taking the deduction on your income tax return, or on an amended income tax return, for the first tax year for which you wish to deduct the costs paid or incurred during the tax year. H&r block tax returns Your return must adequately describe and identify each property or mine, and clearly state how much is being deducted for each one. H&r block tax returns The election applies to the tax year you make this election and all later tax years. H&r block tax returns Partnerships and S corporations. H&r block tax returns   Each partner, not the partnership, elects whether to capitalize or to deduct that partner's share of exploration costs. H&r block tax returns Each shareholder, not the S corporation, elects whether to capitalize or to deduct that shareholder's share of exploration costs. H&r block tax returns Reduced corporate deductions for exploration costs. H&r block tax returns   A corporation (other than an S corporation) can deduct only 70% of its domestic exploration costs. H&r block tax returns It must capitalize the remaining 30% of costs and amortize them over the 60-month period starting with the month the exploration costs are paid or incurred. H&r block tax returns A corporation may also elect to capitalize and amortize mining exploration costs over a 10-year period. H&r block tax returns For more information on this method of amortization, see Internal Revenue Code section 59(e). H&r block tax returns   The 30% the corporation capitalizes cannot be added to its basis in the property to figure cost depletion. H&r block tax returns However, the amount amortized is treated as additional depreciation and is subject to recapture as ordinary income on a disposition of the property. H&r block tax returns See Section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. H&r block tax returns   These rules also apply to the deduction of development costs by corporations. H&r block tax returns See Development Costs , later. H&r block tax returns Recapture of exploration expenses. H&r block tax returns   When your mine reaches the producing stage, you must recapture any exploration costs you elected to deduct. H&r block tax returns Use either of the following methods. H&r block tax returns Method 1—Include the deducted costs in gross income for the tax year the mine reaches the producing stage. H&r block tax returns Your election must be clearly indicated on the return. H&r block tax returns Increase your adjusted basis in the mine by the amount included in income. H&r block tax returns Generally, you must elect this recapture method by the due date (including extensions) of your return. H&r block tax returns However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). H&r block tax returns Make the election on your amended return and write “Filed pursuant to section 301. H&r block tax returns 9100-2” on the form where you are including the income. H&r block tax returns File the amended return at the same address you filed the original return. H&r block tax returns Method 2—Do not claim any depletion deduction for the tax year the mine reaches the producing stage and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. H&r block tax returns   You also must recapture deducted exploration costs if you receive a bonus or royalty from mine property before it reaches the producing stage. H&r block tax returns Do not claim any depletion deduction for the tax year you receive the bonus or royalty and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. H&r block tax returns   Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income. H&r block tax returns Under these circumstances, you generally treat as ordinary income all of your gain if it is less than your adjusted exploration costs with respect to the mine. H&r block tax returns If your gain is more than your adjusted exploration costs, treat as ordinary income only a part of your gain, up to the amount of your adjusted exploration costs. H&r block tax returns Foreign exploration costs. H&r block tax returns   If you pay or incur exploration costs for a mine or other natural deposit located outside the United States, you cannot deduct all the costs in the current year. H&r block tax returns You can elect to include the costs (other than for an oil, gas, or geothermal well) in the adjusted basis of the mineral property to figure cost depletion. H&r block tax returns (Cost depletion is discussed in chapter 9 . H&r block tax returns ) If you do not make this election, you must deduct the costs over the 10-year period beginning with the tax year in which you pay or incur them. H&r block tax returns These rules also apply to foreign development costs. H&r block tax returns Development Costs You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit (other than an oil or gas well) located in the United States. H&r block tax returns These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities. H&r block tax returns Development costs also include depreciation on improvements used in the development of ores or minerals and costs incurred for you by a contractor. H&r block tax returns Development costs do not include the costs for the acquisition or improvement of depreciable property. H&r block tax returns Instead of deducting development costs in the year paid or incurred, you can elect to treat the cost as deferred expenses and deduct them ratably as the units of produced ores or minerals benefited by the expenses are sold. H&r block tax returns This election applies each tax year to expenses paid or incurred in that year. H&r block tax returns Once made, the election is binding for the year and cannot be revoked for any reason. H&r block tax returns How to make the election. H&r block tax returns   The election to deduct development costs ratably as the ores or minerals are sold must be made for each mine or other natural deposit by a clear indication on your return or by a statement filed with the IRS office where you file your return. H&r block tax returns Generally, you must make the election by the due date of the return (including extensions). H&r block tax returns However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). H&r block tax returns Clearly indicate the election on your amended return and write “Filed pursuant to section 301. H&r block tax returns 9100-2. H&r block tax returns ” File the amended return at the same address you filed the original return. H&r block tax returns Foreign development costs. H&r block tax returns   The rules discussed earlier for foreign exploration costs apply to foreign development costs. H&r block tax returns Reduced corporate deductions for development costs. H&r block tax returns   The rules discussed earlier for reduced corporate deductions for exploration costs also apply to corporate deductions for development costs. H&r block tax returns Circulation Costs A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. H&r block tax returns For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. H&r block tax returns Circulation costs are deductible even if they normally would be capitalized. H&r block tax returns This rule does not apply to the following costs that must be capitalized. H&r block tax returns The purchase of land or depreciable property. H&r block tax returns The acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazine, or other periodical, including the purchase of another publisher's list of subscribers. H&r block tax returns Other treatment of circulation costs. H&r block tax returns   If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs. H&r block tax returns Capitalize all circulation costs that are properly chargeable to a capital account (see chapter 1 ). H&r block tax returns Amortize circulation costs over the 3-year period beginning with the tax year they were paid or incurred. H&r block tax returns How to make the election. H&r block tax returns   You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. H&r block tax returns Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it. H&r block tax returns Business Start-Up and Organizational Costs Business start-up and organizational costs are generally capital expenditures. H&r block tax returns However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. H&r block tax returns The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. H&r block tax returns Any remaining costs must be amortized. H&r block tax returns For information about amortizing start-up and organizational costs, see chapter 8 . H&r block tax returns Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. H&r block tax returns Organizational costs include the costs of creating a corporation. H&r block tax returns For more information on start-up and organizational costs, see chapter 8 . H&r block tax returns How to make the election. H&r block tax returns   You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins. H&r block tax returns However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). H&r block tax returns Clearly indicate the election on your amended return and write “Filed pursuant to section 301. H&r block tax returns 9100-2. H&r block tax returns ” File the amended return at the same address you filed the original return. H&r block tax returns The election applies when computing taxable income for the current tax year and all subsequent years. H&r block tax returns Reforestation Costs Reforestation costs are generally capital expenditures. H&r block tax returns However, you can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. H&r block tax returns The remaining costs can be amortized over an 84-month period. H&r block tax returns For information about amortizing reforestation costs, see chapter 8 . H&r block tax returns Qualifying reforestation costs are the direct costs of planting or seeding for forestation or reforestation. H&r block tax returns Qualified timber property is property that contains trees in significant commercial quantities. H&r block tax returns See chapter 8 for more information on qualifying reforestation costs and qualified timber property. H&r block tax returns If you elect to deduct qualified reforestation costs, create and maintain separate timber accounts for each qualified timber property and include all reforestation costs and the dates each was applied. H&r block tax returns Do not include this qualified timber property in any account (for example, depletion block) for which depletion is allowed. H&r block tax returns How to make the election. H&r block tax returns   You elect to deduct qualifying reforestation costs by claiming the deduction on your timely filed income tax return (including extensions) for the tax year the expenses were paid or incurred. H&r block tax returns If Form T (Timber), Forest Activities Schedule, is required, complete Part IV of Form T. H&r block tax returns If Form T is not required, attach a statement containing the following information for each qualified timber property for which an election is being made. H&r block tax returns The unique stand identification numbers. H&r block tax returns The total number of acres reforested during the tax year. H&r block tax returns The nature of the reforestation treatments. H&r block tax returns The total amounts of qualified reforestation expenditures eligible to be amortized or deducted. H&r block tax returns   If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). H&r block tax returns Clearly indicate the election on your amended return and write “Filed pursuant to section 301. H&r block tax returns 9100-2. H&r block tax returns ” File the amended return at the same address you filed the original return. H&r block tax returns The election applies when computing taxable income for the current tax year and all subsequent years. H&r block tax returns   For additional information on reforestation costs, see chapter 8 . H&r block tax returns Recapture. H&r block tax returns   This deduction may have to be recaptured as ordinary income under section 1245 when you sell or otherwise dispose of the property that would have received an addition to basis if you had not elected to deduct the expenditure. H&r block tax returns For more information on recapturing the deduction, see Depreciation Recapture in Publication 544. H&r block tax returns Retired Asset Removal Costs If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. H&r block tax returns However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair. H&r block tax returns Barrier Removal Costs The cost of an improvement to a business asset is normally a capital expense. H&r block tax returns However, you can elect to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who are disabled or elderly. H&r block tax returns You must own or lease the facility or vehicle for use in connection with your trade or business. H&r block tax returns A facility is all or any part of buildings, structures, equipment, roads, walks, parking lots, or similar real or personal property. H&r block tax returns A public transportation vehicle is a vehicle, such as a bus or railroad car, that provides transportation service to the public (including service for your customers, even if you are not in the business of providing transportation services). H&r block tax returns You cannot deduct any costs that you paid or incurred to completely renovate or build a facility or public transportation vehicle or to replace depreciable property in the normal course of business. H&r block tax returns Deduction limit. H&r block tax returns   The most you can deduct as a cost of removing barriers to the disabled and the elderly for any tax year is $15,000. H&r block tax returns However, you can add any costs over this limit to the basis of the property and depreciate these excess costs. H&r block tax returns Partners and partnerships. H&r block tax returns   The $15,000 limit applies to a partnership and also to each partner in the partnership. H&r block tax returns A partner can allocate the $15,000 limit in any manner among the partner's individually incurred costs and the partner's distributive share of partnership costs. H&r block tax returns If the partner cannot deduct the entire share of partnership costs, the partnership can add any costs not deducted to the basis of the improved property. H&r block tax returns   A partnership must be able to show that any amount added to basis was not deducted by the partner and that it was over a partner's $15,000 limit (as determined by the partner). H&r block tax returns If the partnership cannot show this, it is presumed that the partner was able to deduct the distributive share of the partnership's costs in full. H&r block tax returns Example. H&r block tax returns Emilio Azul's distributive share of ABC partnership's deductible expenses for the removal of architectural barriers was $14,000. H&r block tax returns Emilio had $12,000 of similar expenses in his sole proprietorship. H&r block tax returns He elected to deduct $7,000 of them. H&r block tax returns Emilio allocated the remaining $8,000 of the $15,000 limit to his share of ABC's expenses. H&r block tax returns Emilio can add the excess $5,000 of his own expenses to the basis of the property used in his business. H&r block tax returns Also, if ABC can show that Emilio could not deduct $6,000 ($14,000 – $8,000) of his share of the partnership's expenses because of how Emilio applied the limit, ABC can add $6,000 to the basis of its property. H&r block tax returns Qualification standards. H&r block tax returns   You can deduct your costs as a current expense only if the barrier removal meets the guidelines and requirements issued by the Architectural and Transportation Barriers Compliance Board under the Americans with Disabilities Act (ADA) of 1990. H&r block tax returns You can view the Americans with Disabilities Act at www. H&r block tax returns ada. H&r block tax returns gov/pubs/ada. H&r block tax returns htm. H&r block tax returns   The following is a list of some architectural barrier removal costs that can be deducted. H&r block tax returns Ground and floor surfaces. H&r block tax returns Walks. H&r block tax returns Parking lots. H&r block tax returns Ramps. H&r block tax returns Entrances. H&r block tax returns Doors and doorways. H&r block tax returns Stairs. H&r block tax returns Floors. H&r block tax returns Toilet rooms. H&r block tax returns Water fountains. H&r block tax returns Public telephones. H&r block tax returns Elevators. H&r block tax returns Controls. H&r block tax returns Signage. H&r block tax returns Alarms. H&r block tax returns Protruding objects. H&r block tax returns Symbols of accessibility. H&r block tax returns You can find the ADA guidelines and requirements for architectural barrier removal at www. H&r block tax returns usdoj. H&r block tax returns gov/crt/ada/reg3a. H&r block tax returns html. H&r block tax returns   The costs for removal of transportation barriers from rail facilities, buses, and rapid and light rail vehicles are deductible. H&r block tax returns You can find the guidelines and requirements for transportation barrier removal at www. H&r block tax returns fta. H&r block tax returns dot. H&r block tax returns gov. H&r block tax returns   Also, you can access the ADA website at www. H&r block tax returns ada. H&r block tax returns gov for additional information. H&r block tax returns Other barrier removals. H&r block tax returns   To be deductible, expenses of removing any barrier not covered by the above standards must meet all three of the following tests. H&r block tax returns The removed barrier must be a substantial barrier to access or use of a facility or public transportation vehicle by persons who have a disability or are elderly. H&r block tax returns The removed barrier must have been a barrier for at least one major group of persons who have a disability or are elderly (such as people who are blind, deaf, or wheelchair users). H&r block tax returns The barrier must be removed without creating any new barrier that significantly impairs access to or use of the facility or vehicle by a major group of persons who have a disability or are elderly. H&r block tax returns How to make the election. H&r block tax returns   If you elect to deduct your costs for removing barriers to the disabled or the elderly, claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred. H&r block tax returns Identify the deduction as a separate item. H&r block tax returns The election applies to all the qualifying costs you have during the year, up to the $15,000 limit. H&r block tax returns If you make this election, you must maintain adequate records to support your deduction. H&r block tax returns   For your election to be valid, you generally must file your return by its due date, including extensions. H&r block tax returns However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). H&r block tax returns Clearly indicate the election on your amended return and write “Filed pursuant to section 301. H&r block tax returns 9100-2. H&r block tax returns ” File the amended return at the same address you filed the original return. H&r block tax returns Your election is irrevocable after the due date, including extensions, of your return. H&r block tax returns Disabled access credit. H&r block tax returns   If you make your business accessible to persons with disabilities and your business is an eligible small business, you may be able to claim the disabled access credit. H&r block tax returns If you choose to claim the credit, you must reduce the amount you deduct or capitalize by the amount of the credit. H&r block tax returns   For more information, see Form 8826, Disabled Access Credit. H&r block tax returns Film and Television Production Costs Film and television production costs are generally capital expenses. H&r block tax returns However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. H&r block tax returns For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations. H&r block tax returns Prev  Up  Next   Home   More Online Publications
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Where to File Paper Tax Returns - With or Without a Payment

Taxpayers and Tax Professionals - Where to File Individual Tax Returns
Addresses by state for Forms 1040, 1040A, 1040EZ, 1040ES, 1040V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics)

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Where to file addresses for tax exempt and government entities.

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Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

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Page Last Reviewed or Updated: 28-Mar-2014

The H&r Block Tax Returns

H&r block tax returns 20. H&r block tax returns   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. H&r block tax returns Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. H&r block tax returns Personas casadas que presentan la declaración por separado. H&r block tax returns Qué Hay de Nuevo Aumento de la deducción estándar. H&r block tax returns  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. H&r block tax returns La cantidad de la deducción depende de su estado civil para efectos de la declaración. H&r block tax returns Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. H&r block tax returns Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. H&r block tax returns La deducción estándar para dependientes. H&r block tax returns Quién debe detallar las deducciones. H&r block tax returns La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. H&r block tax returns Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. H&r block tax returns La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. H&r block tax returns La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. H&r block tax returns La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. H&r block tax returns Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. H&r block tax returns Personas que no reúnen los requisitos para la deducción estándar. H&r block tax returns   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. H&r block tax returns Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. H&r block tax returns Nota. H&r block tax returns Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. H&r block tax returns Vea la Publicación 519, U. H&r block tax returns S. H&r block tax returns Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. H&r block tax returns Si elige esta opción, puede tomar la deducción estándar. H&r block tax returns Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. H&r block tax returns Vea Deducción Estándar para Dependientes , más adelante. H&r block tax returns Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. H&r block tax returns Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. H&r block tax returns La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. H&r block tax returns Declaración final de un fallecido. H&r block tax returns   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. H&r block tax returns No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. H&r block tax returns Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. H&r block tax returns Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. H&r block tax returns Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. H&r block tax returns Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. H&r block tax returns Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. H&r block tax returns No está totalmente ciego. H&r block tax returns   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. H&r block tax returns   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. H&r block tax returns Tiene que guardar esta declaración con sus registros. H&r block tax returns   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. H&r block tax returns Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. H&r block tax returns No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. H&r block tax returns Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. H&r block tax returns Ejemplo 1. H&r block tax returns Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. H&r block tax returns Ninguno de los dos es ciego ni puede ser reclamado como dependiente. H&r block tax returns Ellos optan por no detallar sus deducciones. H&r block tax returns Ellos utilizan la Tabla 20-1. H&r block tax returns La deducción estándar para ambos es $12,200. H&r block tax returns Ejemplo 2. H&r block tax returns Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. H&r block tax returns Carlos y Ana utilizan la Tabla 20-2. H&r block tax returns La deducción estándar para ambos es $13,400. H&r block tax returns Ejemplo 3. H&r block tax returns Roberto y María presentan una declaración conjunta para 2013. H&r block tax returns Los dos son mayores de 65 años de edad. H&r block tax returns Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. H&r block tax returns Si ellos no detallan las deducciones, utilizan la Tabla 20-2. H&r block tax returns Su deducción estándar es $14,600. H&r block tax returns Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). H&r block tax returns Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. H&r block tax returns Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. H&r block tax returns Definición del ingreso del trabajo. H&r block tax returns   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. H&r block tax returns    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. H&r block tax returns Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. H&r block tax returns Ejemplo 1. H&r block tax returns Miguel es soltero. H&r block tax returns Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. H&r block tax returns Tiene ingresos de intereses de $780 y un salario de $150. H&r block tax returns No tiene deducciones detalladas. H&r block tax returns Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. H&r block tax returns Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. H&r block tax returns Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). H&r block tax returns Ejemplo 2. H&r block tax returns José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. H&r block tax returns José está casado y presenta una declaración por separado. H&r block tax returns Su esposa no detalla sus deducciones en su declaración. H&r block tax returns José tiene ingresos de intereses de $1,500 y un salario de $3,800. H&r block tax returns Él no tiene deducciones detalladas. H&r block tax returns José utiliza la Tabla 20-3 para calcular su deducción estándar. H&r block tax returns Él anota su ingreso de trabajo de $3,800 en la línea 1. H&r block tax returns Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. H&r block tax returns En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. H&r block tax returns Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. H&r block tax returns En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. H&r block tax returns Ejemplo 3. H&r block tax returns Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. H&r block tax returns Tiene 18 años de edad y es ciega. H&r block tax returns Tiene ingresos de intereses de $1,300 y un salario de $2,900. H&r block tax returns Ella no tiene deducciones detalladas. H&r block tax returns Carla consulta la Tabla 20-3 para encontrar su deducción estándar. H&r block tax returns Ella anota su salario de $2,900 en la línea 1. H&r block tax returns Suma las líneas 1 y 2 y anota $3,250 en la línea 3. H&r block tax returns En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. H&r block tax returns Ya que ella es soltera, Carla anota $6,100 en la línea 6. H&r block tax returns Anota $3,250 en la línea 7a. H&r block tax returns Esta es la menor entre las cantidades de las líneas 5 y 6. H&r block tax returns Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. H&r block tax returns Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. H&r block tax returns Ejemplo 4. H&r block tax returns Edgardo es soltero. H&r block tax returns Sus padres pueden reclamar una exención por él en su declaración del 2013. H&r block tax returns Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. H&r block tax returns Él no tiene deducciones detalladas. H&r block tax returns Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. H&r block tax returns Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. H&r block tax returns Suma las líneas 1 y 2 y anota $4,350 en la línea 3. H&r block tax returns En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. H&r block tax returns Ya que él es soltero, Edgardo anota $6,100 en la línea 6. H&r block tax returns En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. H&r block tax returns Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. H&r block tax returns Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . H&r block tax returns Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. H&r block tax returns Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). H&r block tax returns Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. H&r block tax returns Cuándo detallar las deducciones. H&r block tax returns   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. H&r block tax returns Estas deducciones se explican en los capítulos 21 al 28. H&r block tax returns   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. H&r block tax returns Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. H&r block tax returns Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. H&r block tax returns   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. H&r block tax returns Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. H&r block tax returns Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. H&r block tax returns Si cambia de idea. H&r block tax returns   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. H&r block tax returns S. H&r block tax returns Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. H&r block tax returns Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. H&r block tax returns Personas casadas que presentan la declaración por separado. H&r block tax returns   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. H&r block tax returns Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. H&r block tax returns    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. H&r block tax returns Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. H&r block tax returns Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. H&r block tax returns Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. H&r block tax returns Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. H&r block tax returns Tabla 20-1. H&r block tax returns Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). H&r block tax returns En vez de ésta, utilice la Tabla 20-2 ó 20-3. H&r block tax returns Tabla 20-2. H&r block tax returns Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. H&r block tax returns Luego pase a la tabla. H&r block tax returns Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. H&r block tax returns Tabla 20-3. H&r block tax returns Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). H&r block tax returns Marque el número correcto de recuadros más abajo. H&r block tax returns Luego pase a la hoja de trabajo. H&r block tax returns Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. H&r block tax returns Anote su ingreso del trabajo (definido más abajo). H&r block tax returns Si no tiene ninguno, anote -0-. H&r block tax returns 1. H&r block tax returns   2. H&r block tax returns Cantidad adicional. H&r block tax returns 2. H&r block tax returns $350 3. H&r block tax returns Sume las líneas 1 y 2. H&r block tax returns 3. H&r block tax returns   4. H&r block tax returns Deducción estándar mínima. H&r block tax returns 4. H&r block tax returns $1,000 5. H&r block tax returns De las líneas 3 ó 4, anote la cantidad mayor. H&r block tax returns 5. H&r block tax returns   6. H&r block tax returns Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. H&r block tax returns Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. H&r block tax returns   7. H&r block tax returns Deducción estándar. H&r block tax returns         a. H&r block tax returns De las líneas 5 ó 6, anote la cantidad que sea menor. H&r block tax returns Si nació después del 1 de enero de 1949, y no es ciego, pare. H&r block tax returns Ésta es su deducción estándar. H&r block tax returns De lo contrario, pase a la línea 7b. H&r block tax returns 7a. H&r block tax returns     b. H&r block tax returns Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. H&r block tax returns 7b. H&r block tax returns     c. H&r block tax returns Sume las líneas 7a y 7b. H&r block tax returns Ésta es su deducción estándar para el año 2013. H&r block tax returns 7c. H&r block tax returns   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. H&r block tax returns También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. H&r block tax returns Prev  Up  Next   Home   More Online Publications