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How Do I File My 2011 Taxes Now

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How Do I File My 2011 Taxes Now

How do i file my 2011 taxes now 24. How do i file my 2011 taxes now   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. How do i file my 2011 taxes now Artículos domésticos. How do i file my 2011 taxes now Deducción de más de $500. How do i file my 2011 taxes now Formulario 1098-C. How do i file my 2011 taxes now Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How do i file my 2011 taxes now Excepción 1: vehículo usado o mejorado por la organización. How do i file my 2011 taxes now Excepción 2: vehículo donado o vendido a una persona necesitada. How do i file my 2011 taxes now Deducción de $500 o menos. How do i file my 2011 taxes now Derecho al uso de los bienes. How do i file my 2011 taxes now Bienes muebles tangibles. How do i file my 2011 taxes now Intereses futuros. How do i file my 2011 taxes now Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. How do i file my 2011 taxes now Mensaje de texto. How do i file my 2011 taxes now Tarjeta de crédito. How do i file my 2011 taxes now Pago telefónico. How do i file my 2011 taxes now Título de acciones. How do i file my 2011 taxes now Pagaré. How do i file my 2011 taxes now Opción. How do i file my 2011 taxes now Fondos de un préstamo. How do i file my 2011 taxes now Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. How do i file my 2011 taxes now Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. How do i file my 2011 taxes now Tipos de donaciones que puede deducir. How do i file my 2011 taxes now Cuánto puede deducir. How do i file my 2011 taxes now Qué documentos se deben mantener. How do i file my 2011 taxes now Cómo declarar sus donaciones caritativas. How do i file my 2011 taxes now Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. How do i file my 2011 taxes now Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. How do i file my 2011 taxes now Requisito de presentación del Formulario 1040. How do i file my 2011 taxes now    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. How do i file my 2011 taxes now La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. How do i file my 2011 taxes now Los límites se explican con detalle en la Publicación 526, en inglés. How do i file my 2011 taxes now Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. How do i file my 2011 taxes now La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. How do i file my 2011 taxes now Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. How do i file my 2011 taxes now    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. How do i file my 2011 taxes now También podría visitar IRS. How do i file my 2011 taxes now gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. How do i file my 2011 taxes now Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. How do i file my 2011 taxes now   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. How do i file my 2011 taxes now Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. How do i file my 2011 taxes now Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. How do i file my 2011 taxes now gsa. How do i file my 2011 taxes now gov/fedrelay. How do i file my 2011 taxes now Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). How do i file my 2011 taxes now Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. How do i file my 2011 taxes now Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. How do i file my 2011 taxes now Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). How do i file my 2011 taxes now Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. How do i file my 2011 taxes now (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). How do i file my 2011 taxes now Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. How do i file my 2011 taxes now (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). How do i file my 2011 taxes now Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. How do i file my 2011 taxes now (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). How do i file my 2011 taxes now Ejemplos. How do i file my 2011 taxes now    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. How do i file my 2011 taxes now La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. How do i file my 2011 taxes now La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. How do i file my 2011 taxes now Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. How do i file my 2011 taxes now Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . How do i file my 2011 taxes now Hospitales y organizaciones de investigación médica sin fines de lucro. How do i file my 2011 taxes now Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. How do i file my 2011 taxes now Cuerpos de bomberos voluntarios sin fines de lucro. How do i file my 2011 taxes now Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. How do i file my 2011 taxes now Organizaciones de defensa civil. How do i file my 2011 taxes now Ciertas organizaciones caritativas extranjeras. How do i file my 2011 taxes now    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. How do i file my 2011 taxes now Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. How do i file my 2011 taxes now Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. How do i file my 2011 taxes now Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. How do i file my 2011 taxes now Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. How do i file my 2011 taxes now Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. How do i file my 2011 taxes now Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. How do i file my 2011 taxes now Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. How do i file my 2011 taxes now Vea Donaciones de Bienes , más adelante en este capítulo. How do i file my 2011 taxes now Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. How do i file my 2011 taxes now Vea Límites sobre Deducciones , más adelante. How do i file my 2011 taxes now Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. How do i file my 2011 taxes now Vea el capítulo 29. How do i file my 2011 taxes now En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. How do i file my 2011 taxes now Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. How do i file my 2011 taxes now También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. How do i file my 2011 taxes now Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. How do i file my 2011 taxes now Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. How do i file my 2011 taxes now Ejemplo 1. How do i file my 2011 taxes now Usted paga $65 por una entrada a una cena y baile en una iglesia. How do i file my 2011 taxes now El pago completo de $65 va destinado a la iglesia. How do i file my 2011 taxes now La entrada a la cena y baile tiene un valor justo de mercado de $25. How do i file my 2011 taxes now Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. How do i file my 2011 taxes now Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). How do i file my 2011 taxes now Puede deducir $40 como una donación hecha a la iglesia. How do i file my 2011 taxes now Ejemplo 2. How do i file my 2011 taxes now En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. How do i file my 2011 taxes now La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. How do i file my 2011 taxes now Usted no ha hecho una donación caritativa deducible. How do i file my 2011 taxes now Eventos deportivos. How do i file my 2011 taxes now   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. How do i file my 2011 taxes now   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. How do i file my 2011 taxes now Reste el precio de las entradas de su pago. How do i file my 2011 taxes now Puede deducir el 80% de la cantidad restante como donación caritativa. How do i file my 2011 taxes now Ejemplo 1. How do i file my 2011 taxes now Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. How do i file my 2011 taxes now El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. How do i file my 2011 taxes now Puede deducir $240 (el 80% de $300) como donación caritativa. How do i file my 2011 taxes now Tabla 24-1. How do i file my 2011 taxes now Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. How do i file my 2011 taxes now Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. How do i file my 2011 taxes now Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. How do i file my 2011 taxes now Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. How do i file my 2011 taxes now Tiene que restar el precio normal de un boleto ($120) de su pago de $300. How do i file my 2011 taxes now El resultado es $180. How do i file my 2011 taxes now Su donación caritativa es $144 (el 80% de $180). How do i file my 2011 taxes now Eventos benéficos de caridad. How do i file my 2011 taxes now   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. How do i file my 2011 taxes now   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. How do i file my 2011 taxes now Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. How do i file my 2011 taxes now El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. How do i file my 2011 taxes now Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. How do i file my 2011 taxes now    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. How do i file my 2011 taxes now Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. How do i file my 2011 taxes now El boleto tiene impreso “Donación: $40”. How do i file my 2011 taxes now Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). How do i file my 2011 taxes now Cuota o cargos de afiliación. How do i file my 2011 taxes now    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. How do i file my 2011 taxes now Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. How do i file my 2011 taxes now   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. How do i file my 2011 taxes now Éstas no son organizaciones calificadas. How do i file my 2011 taxes now Ciertos beneficios de afiliación pueden ignorarse. How do i file my 2011 taxes now   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. How do i file my 2011 taxes now Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. How do i file my 2011 taxes now Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. How do i file my 2011 taxes now 20. How do i file my 2011 taxes now Artículos simbólicos. How do i file my 2011 taxes now   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. How do i file my 2011 taxes now La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. How do i file my 2011 taxes now Declaración por escrito. How do i file my 2011 taxes now   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. How do i file my 2011 taxes now Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. How do i file my 2011 taxes now También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. How do i file my 2011 taxes now   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. How do i file my 2011 taxes now Excepción. How do i file my 2011 taxes now   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. How do i file my 2011 taxes now Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. How do i file my 2011 taxes now Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. How do i file my 2011 taxes now Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. How do i file my 2011 taxes now Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. How do i file my 2011 taxes now Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. How do i file my 2011 taxes now Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. How do i file my 2011 taxes now Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. How do i file my 2011 taxes now Programa de intercambio mutuo. How do i file my 2011 taxes now   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. How do i file my 2011 taxes now Tabla 24-2. How do i file my 2011 taxes now Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. How do i file my 2011 taxes now Todas las reglas explicadas en este capítulo también corresponden. How do i file my 2011 taxes now Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. How do i file my 2011 taxes now Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. How do i file my 2011 taxes now A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. How do i file my 2011 taxes now ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. How do i file my 2011 taxes now La oficina está ubicada a 30 millas de mi hogar. How do i file my 2011 taxes now ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. How do i file my 2011 taxes now Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. How do i file my 2011 taxes now Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. How do i file my 2011 taxes now ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. How do i file my 2011 taxes now Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. How do i file my 2011 taxes now ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. How do i file my 2011 taxes now (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). How do i file my 2011 taxes now Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. How do i file my 2011 taxes now Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. How do i file my 2011 taxes now La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. How do i file my 2011 taxes now Convenciones. How do i file my 2011 taxes now   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. How do i file my 2011 taxes now No obstante, vea Viajes , más adelante. How do i file my 2011 taxes now   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. How do i file my 2011 taxes now Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. How do i file my 2011 taxes now    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. How do i file my 2011 taxes now Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. How do i file my 2011 taxes now Uniformes. How do i file my 2011 taxes now   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. How do i file my 2011 taxes now Padres de crianza. How do i file my 2011 taxes now   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. How do i file my 2011 taxes now Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. How do i file my 2011 taxes now    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. How do i file my 2011 taxes now Son gastos incurridos principalmente para beneficiar a la organización calificada. How do i file my 2011 taxes now   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. How do i file my 2011 taxes now Para más detalles, vea el capítulo 3. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. How do i file my 2011 taxes now Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. How do i file my 2011 taxes now Gastos de automóvil. How do i file my 2011 taxes now   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. How do i file my 2011 taxes now No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. How do i file my 2011 taxes now    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. How do i file my 2011 taxes now   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. How do i file my 2011 taxes now   Tiene que mantener documentación escrita confiable de los gastos de automóvil. How do i file my 2011 taxes now Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. How do i file my 2011 taxes now Viajes. How do i file my 2011 taxes now   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. How do i file my 2011 taxes now Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. How do i file my 2011 taxes now Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. How do i file my 2011 taxes now   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. How do i file my 2011 taxes now Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. How do i file my 2011 taxes now No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. How do i file my 2011 taxes now Ejemplo 1. How do i file my 2011 taxes now Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. How do i file my 2011 taxes now Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. How do i file my 2011 taxes now Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. How do i file my 2011 taxes now Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. How do i file my 2011 taxes now Usted puede deducir sus gastos de viaje. How do i file my 2011 taxes now Ejemplo 2. How do i file my 2011 taxes now Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. How do i file my 2011 taxes now El proyecto es auspiciado por una organización caritativa. How do i file my 2011 taxes now En la mayoría de las circunstancias, no puede deducir sus gastos. How do i file my 2011 taxes now Ejemplo 3. How do i file my 2011 taxes now Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. How do i file my 2011 taxes now El resto del día, lo tiene libre para dedicarse al recreo y turismo. How do i file my 2011 taxes now No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. How do i file my 2011 taxes now Ejemplo 4. How do i file my 2011 taxes now Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. How do i file my 2011 taxes now Por la tarde, va al teatro. How do i file my 2011 taxes now Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. How do i file my 2011 taxes now Asignación para gastos diarios (viáticos). How do i file my 2011 taxes now   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. How do i file my 2011 taxes now Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. How do i file my 2011 taxes now Gastos de viaje deducibles. How do i file my 2011 taxes now   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. How do i file my 2011 taxes now Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. How do i file my 2011 taxes now Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. How do i file my 2011 taxes now Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. How do i file my 2011 taxes now (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). How do i file my 2011 taxes now Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . How do i file my 2011 taxes now Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. How do i file my 2011 taxes now Donaciones hechas a personas necesitadas o dignas de ayuda. How do i file my 2011 taxes now No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. How do i file my 2011 taxes now Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. How do i file my 2011 taxes now Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. How do i file my 2011 taxes now Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. How do i file my 2011 taxes now Gastos que usted pague por otra persona que provea servicios a una organización calificada. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Su hijo trabaja como misionero. How do i file my 2011 taxes now Usted paga sus gastos. How do i file my 2011 taxes now No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. How do i file my 2011 taxes now Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. How do i file my 2011 taxes now No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. How do i file my 2011 taxes now Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. How do i file my 2011 taxes now Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). How do i file my 2011 taxes now Asociaciones y ligas cívicas. How do i file my 2011 taxes now Organizaciones comunistas. How do i file my 2011 taxes now Clubes sociales. How do i file my 2011 taxes now La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). How do i file my 2011 taxes now Para más detalles, vea la Publicación 526, en inglés. How do i file my 2011 taxes now Asociaciones de propietarios de viviendas. How do i file my 2011 taxes now Sindicatos laborales (pero vea el capítulo 28). How do i file my 2011 taxes now Organizaciones y candidatos políticos. How do i file my 2011 taxes now Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. How do i file my 2011 taxes now Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. How do i file my 2011 taxes now Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. How do i file my 2011 taxes now Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. How do i file my 2011 taxes now Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. How do i file my 2011 taxes now Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. How do i file my 2011 taxes now Costos de rifas, bingo, lotería, etcétera. How do i file my 2011 taxes now No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. How do i file my 2011 taxes now Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. How do i file my 2011 taxes now Cuotas pagadas a órdenes fraternales y grupos parecidos. How do i file my 2011 taxes now No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . How do i file my 2011 taxes now Costos de matrícula o cantidades que pague en su lugar. How do i file my 2011 taxes now No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. How do i file my 2011 taxes now Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. How do i file my 2011 taxes now Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. How do i file my 2011 taxes now Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. How do i file my 2011 taxes now Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). How do i file my 2011 taxes now Además, es posible que pueda reclamar una exención por el hijo. How do i file my 2011 taxes now Vea Hijo adoptivo en el capítulo 3. How do i file my 2011 taxes now Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). How do i file my 2011 taxes now Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. How do i file my 2011 taxes now Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. How do i file my 2011 taxes now Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How do i file my 2011 taxes now Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. How do i file my 2011 taxes now Ropa y artículos domésticos. How do i file my 2011 taxes now   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. How do i file my 2011 taxes now Excepción. How do i file my 2011 taxes now   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. How do i file my 2011 taxes now Artículos domésticos. How do i file my 2011 taxes now   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. How do i file my 2011 taxes now   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. How do i file my 2011 taxes now Automóviles, barcos y aviones. How do i file my 2011 taxes now    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. How do i file my 2011 taxes now Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. How do i file my 2011 taxes now Deducción de más de $500. How do i file my 2011 taxes now   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. How do i file my 2011 taxes now Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How do i file my 2011 taxes now Formulario 1098-C. How do i file my 2011 taxes now   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. How do i file my 2011 taxes now El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. How do i file my 2011 taxes now   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. How do i file my 2011 taxes now   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. How do i file my 2011 taxes now   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. How do i file my 2011 taxes now Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. How do i file my 2011 taxes now Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How do i file my 2011 taxes now   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. How do i file my 2011 taxes now Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Individual Income Tax Return, en inglés). How do i file my 2011 taxes now Para más información, vea Prórroga Automática , en el capítulo 1. How do i file my 2011 taxes now Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. How do i file my 2011 taxes now Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. How do i file my 2011 taxes now Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. How do i file my 2011 taxes now Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. How do i file my 2011 taxes now Excepciones. How do i file my 2011 taxes now   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. How do i file my 2011 taxes now Excepción 1: vehículo usado o mejorado por la organización. How do i file my 2011 taxes now   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. How do i file my 2011 taxes now No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How do i file my 2011 taxes now El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. How do i file my 2011 taxes now Excepción 2: vehículo donado o vendido a una persona necesitada. How do i file my 2011 taxes now   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. How do i file my 2011 taxes now No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How do i file my 2011 taxes now El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. How do i file my 2011 taxes now   Esta excepción no corresponde si la organización vende el vehículo en una subasta. How do i file my 2011 taxes now En tal caso, no puede deducir el valor justo de mercado del vehículo. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Anita dona un automóvil usado a una organización calificada. How do i file my 2011 taxes now Ella lo compró hace 3 años por $9,000. How do i file my 2011 taxes now Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. How do i file my 2011 taxes now No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. How do i file my 2011 taxes now Ni la Excepción 1 ni la Excepción 2 corresponde. How do i file my 2011 taxes now Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. How do i file my 2011 taxes now Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. How do i file my 2011 taxes now Deducción de $500 o menos. How do i file my 2011 taxes now   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. How do i file my 2011 taxes now No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How do i file my 2011 taxes now   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. How do i file my 2011 taxes now La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. How do i file my 2011 taxes now Participación parcial en los bienes. How do i file my 2011 taxes now   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. How do i file my 2011 taxes now Derecho al uso de los bienes. How do i file my 2011 taxes now   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. How do i file my 2011 taxes now Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. How do i file my 2011 taxes now Intereses futuros en bienes muebles tangibles. How do i file my 2011 taxes now   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. How do i file my 2011 taxes now Bienes muebles tangibles. How do i file my 2011 taxes now   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. How do i file my 2011 taxes now Incluyen muebles, libros, joyas, pinturas y automóviles. How do i file my 2011 taxes now Intereses futuros. How do i file my 2011 taxes now   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. How do i file my 2011 taxes now Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. How do i file my 2011 taxes now La Publicación 561, en inglés, contiene una explicación más completa. How do i file my 2011 taxes now El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. How do i file my 2011 taxes now Ropa usada y artículos domésticos usados. How do i file my 2011 taxes now   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. How do i file my 2011 taxes now   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. How do i file my 2011 taxes now Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. How do i file my 2011 taxes now Ella pagó $300 por el abrigo hace tres años. How do i file my 2011 taxes now Abrigos parecidos se venden en la tienda por $50. How do i file my 2011 taxes now El valor justo de mercado del abrigo es $50. How do i file my 2011 taxes now La donación de Diana se limita a $50. How do i file my 2011 taxes now Automóviles, barcos y aviones. How do i file my 2011 taxes now   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. How do i file my 2011 taxes now Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. How do i file my 2011 taxes now Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. How do i file my 2011 taxes now Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. How do i file my 2011 taxes now Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. How do i file my 2011 taxes now Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. How do i file my 2011 taxes now   También hay información disponible por Internet acerca del valor de automóviles usados. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. How do i file my 2011 taxes now Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. How do i file my 2011 taxes now Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. How do i file my 2011 taxes now Se considera que el valor justo de mercado del automóvil es $750. How do i file my 2011 taxes now Cantidades grandes. How do i file my 2011 taxes now   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. How do i file my 2011 taxes now Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. How do i file my 2011 taxes now No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. How do i file my 2011 taxes now Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. How do i file my 2011 taxes now Su base en los bienes suele ser la cantidad que pagó por los mismos. How do i file my 2011 taxes now Vea el capítulo 13 si necesita más información sobre la base. How do i file my 2011 taxes now Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. How do i file my 2011 taxes now Bienes de ingreso ordinario. How do i file my 2011 taxes now   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. How do i file my 2011 taxes now Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. How do i file my 2011 taxes now Cantidad de la deducción. How do i file my 2011 taxes now   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. How do i file my 2011 taxes now Por lo general, esta regla hace que la deducción se limite a su base en los bienes. How do i file my 2011 taxes now Ejemplo. How do i file my 2011 taxes now Usted dona a su iglesia acciones que tuvo por 5 meses. How do i file my 2011 taxes now El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). How do i file my 2011 taxes now Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). How do i file my 2011 taxes now Bienes de ganancias de capital. How do i file my 2011 taxes now   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. How do i file my 2011 taxes now Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. How do i file my 2011 taxes now Cantidad de la deducción —regla general. How do i file my 2011 taxes now   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. How do i file my 2011 taxes now Excepciones. How do i file my 2011 taxes now   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. How do i file my 2011 taxes now Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. How do i file my 2011 taxes now Ventas a precios rebajados. How do i file my 2011 taxes now   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. How do i file my 2011 taxes now Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. How do i file my 2011 taxes now Una venta a precios rebajados podría dar como resultado una ganancia tributable. How do i file my 2011 taxes now Información adicional. How do i file my 2011 taxes now   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. How do i file my 2011 taxes now Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). How do i file my 2011 taxes now Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. How do i file my 2011 taxes now Fecha de la donación. How do i file my 2011 taxes now   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. How do i file my 2011 taxes now Cheques. How do i file my 2011 taxes now   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. How do i file my 2011 taxes now Mensaje de texto. How do i file my 2011 taxes now    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. How do i file my 2011 taxes now Tarjeta de crédito. How do i file my 2011 taxes now    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. How do i file my 2011 taxes now Pago telefónico. How do i file my 2011 taxes now    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. How do i file my 2011 taxes now Título de acciones. How do i file my 2011 taxes now   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. How do i file my 2011 taxes now No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. How do i file my 2011 taxes now Pagaré. How do i file my 2011 taxes now   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. How do i file my 2011 taxes now Opción. How do i file my 2011 taxes now    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. How do i file my 2011 taxes now Fondos de un préstamo. How do i file my 2011 taxes now   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. How do i file my 2011 taxes now Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). How do i file my 2011 taxes now Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. How do i file my 2011 taxes now Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. How do i file my 2011 taxes now Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. How do i file my 2011 taxes now Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. How do i file my 2011 taxes now Vea la Publicación 526, disponible en inglés, para más detalles. How do i file my 2011 taxes now Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. How do i file my 2011 taxes now Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. How do i file my 2011 taxes now Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. How do i file my 2011 taxes now Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. How do i file my 2011 taxes now El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. How do i file my 2011 taxes now Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. How do i file my 2011 taxes now (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). How do i file my 2011 taxes now Conserve la declaración escrita con su documentación. How do i file my 2011 taxes now Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. How do i file my 2011 taxes now Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. How do i file my 2011 taxes now No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. How do i file my 2011 taxes now La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. How do i file my 2011 taxes now Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. How do i file my 2011 taxes now Los registros de nómina descritos a continuación. How do i file my 2011 taxes now Deducciones de nómina. How do i file my 2011 taxes now   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. How do i file my 2011 taxes now Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. How do i file my 2011 taxes now Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. How do i file my 2011 taxes now Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. How do i file my 2011 taxes now Cantidad de la donación. How do i file my 2011 taxes now   Al calcular si su donación es de $250 o más, no combine donaciones separadas. How do i file my 2011 taxes now Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. How do i file my 2011 taxes now Cada pago se considera una donación separada. How do i file my 2011 taxes now   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. How do i file my 2011 taxes now   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. How do i file my 2011 taxes now Acuse de recibo. How do i file my 2011 taxes now   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. How do i file my 2011 taxes now Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. How do i file my 2011 taxes now En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. How do i file my 2011 taxes now Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). How do i file my 2011 taxes now Un ejemplo, es la entrada a una ceremonia religiosa. How do i file my 2011 taxes now Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. How do i file my 2011 taxes now   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. How do i file my 2011 taxes now Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. How do i file my 2011 taxes now Deducciones de nómina. How do i file my 2011 taxes now   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. How do i file my 2011 taxes now Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. How do i file my 2011 taxes now   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. How do i file my 2011 taxes now Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). How do i file my 2011 taxes now Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. How do i file my 2011 taxes now Cantidad de la deducción. How do i file my 2011 taxes now   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. How do i file my 2011 taxes now   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. How do i file my 2011 taxes now Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. How do i file my 2011 taxes now Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. How do i file my 2011 taxes now Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. How do i file my 2011 taxes now No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). How do i file my 2011 taxes now Documentación adicional. How do i file my 2011 taxes now   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. How do i file my 2011 taxes now La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. How do i file my 2011 taxes now La fecha y sitio de la donación. How do i file my 2011 taxes now Una descripción razonablemente detallada de los bienes dadas las circunstancias. How do i file my 2011 taxes now Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. How do i file my 2011 taxes now El valor justo de mercado de los bienes en la
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The How Do I File My 2011 Taxes Now

How do i file my 2011 taxes now Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. How do i file my 2011 taxes now Full-time student. How do i file my 2011 taxes now Adjusted gross income. How do i file my 2011 taxes now More information. How do i file my 2011 taxes now Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). How do i file my 2011 taxes now Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. How do i file my 2011 taxes now Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. How do i file my 2011 taxes now You are a member of a religious order who has taken a vow of poverty. How do i file my 2011 taxes now You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. How do i file my 2011 taxes now See Exemption From Self-Employment (SE) Tax , later. How do i file my 2011 taxes now You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. How do i file my 2011 taxes now For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. How do i file my 2011 taxes now Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. How do i file my 2011 taxes now See Ministerial Services , later. How do i file my 2011 taxes now Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. How do i file my 2011 taxes now However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. How do i file my 2011 taxes now For the specific services covered, see Ministerial Services , later. How do i file my 2011 taxes now Ministers defined. How do i file my 2011 taxes now   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. How do i file my 2011 taxes now Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. How do i file my 2011 taxes now   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. How do i file my 2011 taxes now Employment status for other tax purposes. How do i file my 2011 taxes now   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. How do i file my 2011 taxes now For income tax or retirement plan purposes, your income earned as an employee will be considered wages. How do i file my 2011 taxes now Common-law employee. How do i file my 2011 taxes now   Under common-law rules, you are considered either an employee or a self-employed person. How do i file my 2011 taxes now Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. How do i file my 2011 taxes now For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. How do i file my 2011 taxes now   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. How do i file my 2011 taxes now However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now A church hires and pays you a salary to perform ministerial services subject to its control. How do i file my 2011 taxes now Under the common-law rules, you are an employee of the church while performing those services. How do i file my 2011 taxes now Form SS-8. How do i file my 2011 taxes now   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. How do i file my 2011 taxes now Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. How do i file my 2011 taxes now See Ministerial Services , later. How do i file my 2011 taxes now However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. How do i file my 2011 taxes now Vow of poverty. How do i file my 2011 taxes now   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. How do i file my 2011 taxes now You do not need to request a separate exemption. How do i file my 2011 taxes now For income tax purposes, the earnings are tax free to you. How do i file my 2011 taxes now Your earnings are considered the income of the religious order. How do i file my 2011 taxes now Services covered under FICA at the election of the order. How do i file my 2011 taxes now   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. How do i file my 2011 taxes now Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. How do i file my 2011 taxes now   The order or subdivision elects coverage by filing Form SS-16. How do i file my 2011 taxes now The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. How do i file my 2011 taxes now If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. How do i file my 2011 taxes now You do not pay any of the FICA tax. How do i file my 2011 taxes now Services performed outside the order. How do i file my 2011 taxes now   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. How do i file my 2011 taxes now   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. How do i file my 2011 taxes now You may, however, be able to take a charitable deduction for the amount you turn over to the order. How do i file my 2011 taxes now See Publication 526, Charitable Contributions. How do i file my 2011 taxes now Rulings. How do i file my 2011 taxes now   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. How do i file my 2011 taxes now To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. How do i file my 2011 taxes now R. How do i file my 2011 taxes now B. How do i file my 2011 taxes now 1, available at www. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/irb/2014-1_IRB/ar05. How do i file my 2011 taxes now html. How do i file my 2011 taxes now Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. How do i file my 2011 taxes now However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. How do i file my 2011 taxes now Practitioners. How do i file my 2011 taxes now   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. How do i file my 2011 taxes now State law specifically exempts Christian Science practitioners from licensing requirements. How do i file my 2011 taxes now   Some Christian Science practitioners also are Christian Science teachers or lecturers. How do i file my 2011 taxes now Income from teaching or lecturing is considered the same as income from their work as practitioners. How do i file my 2011 taxes now Readers. How do i file my 2011 taxes now   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. How do i file my 2011 taxes now Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. How do i file my 2011 taxes now Some exceptions are discussed next. How do i file my 2011 taxes now Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. How do i file my 2011 taxes now If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. How do i file my 2011 taxes now Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. How do i file my 2011 taxes now 28 during the tax year. How do i file my 2011 taxes now However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. How do i file my 2011 taxes now Churches and church organizations make this election by filing two copies of Form 8274. How do i file my 2011 taxes now For more information about making this election, see Form 8274. How do i file my 2011 taxes now Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. How do i file my 2011 taxes now This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. How do i file my 2011 taxes now Make this choice by filing Form 4029. How do i file my 2011 taxes now See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. How do i file my 2011 taxes now Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now social security system. How do i file my 2011 taxes now To determine your alien status, see Publication 519, U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Guide for Aliens. How do i file my 2011 taxes now Residents of Puerto Rico, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands, Guam, the CNMI, and American Samoa. How do i file my 2011 taxes now   If you are a resident of one of these U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now possessions but not a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. How do i file my 2011 taxes now For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. How do i file my 2011 taxes now Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. How do i file my 2011 taxes now Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. How do i file my 2011 taxes now Even if you have an exemption, only the income you receive for performing ministerial services is exempt. How do i file my 2011 taxes now The exemption does not apply to any other income. How do i file my 2011 taxes now The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. How do i file my 2011 taxes now Ministers Most services you perform as a minister, priest, rabbi, etc. How do i file my 2011 taxes now , are ministerial services. How do i file my 2011 taxes now These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. How do i file my 2011 taxes now You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. How do i file my 2011 taxes now A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. How do i file my 2011 taxes now Services for nonreligious organizations. How do i file my 2011 taxes now   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. How do i file my 2011 taxes now Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. How do i file my 2011 taxes now   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. How do i file my 2011 taxes now Services that are not part of your ministry. How do i file my 2011 taxes now   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. How do i file my 2011 taxes now The following are not ministerial services. How do i file my 2011 taxes now Services you perform for nonreligious organizations other than the services stated above. How do i file my 2011 taxes now Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. How do i file my 2011 taxes now These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. How do i file my 2011 taxes now (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. How do i file my 2011 taxes now ) Services you perform in a government-owned and operated hospital. How do i file my 2011 taxes now (These services are considered performed by a government employee, not by a minister as part of the ministry. How do i file my 2011 taxes now ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. How do i file my 2011 taxes now Books or articles. How do i file my 2011 taxes now   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. How do i file my 2011 taxes now   This rule also applies to members of religious orders and to Christian Science practitioners and readers. How do i file my 2011 taxes now Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. How do i file my 2011 taxes now The services are considered ministerial because you perform them as an agent of the order. How do i file my 2011 taxes now For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. How do i file my 2011 taxes now However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. How do i file my 2011 taxes now Effect of employee status. How do i file my 2011 taxes now   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. How do i file my 2011 taxes now In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. How do i file my 2011 taxes now This result is true even if you have taken a vow of poverty. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. How do i file my 2011 taxes now They renounce all claims to their earnings. How do i file my 2011 taxes now The earnings belong to the order. How do i file my 2011 taxes now Pat is a licensed attorney. How do i file my 2011 taxes now The superiors of the order instructed her to get a job with a law firm. How do i file my 2011 taxes now Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. How do i file my 2011 taxes now Chris is a secretary. How do i file my 2011 taxes now The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. How do i file my 2011 taxes now Chris took the job and gave all his earnings to the order. How do i file my 2011 taxes now Pat's services are not duties required by the order. How do i file my 2011 taxes now Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. How do i file my 2011 taxes now Chris' services are duties required by the order. How do i file my 2011 taxes now He is acting as an agent of the order and not as an employee of a third party. How do i file my 2011 taxes now He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. How do i file my 2011 taxes now Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. How do i file my 2011 taxes now Amounts you receive for performing these services are generally subject to SE tax. How do i file my 2011 taxes now You may request an exemption from SE tax, discussed next, which applies only to those services. How do i file my 2011 taxes now Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. How do i file my 2011 taxes now Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. How do i file my 2011 taxes now They do not have to request the exemption. How do i file my 2011 taxes now Who cannot be exempt. How do i file my 2011 taxes now   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. How do i file my 2011 taxes now These elections are irrevocable. How do i file my 2011 taxes now You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. How do i file my 2011 taxes now You elected before 1968 to be covered under social security for your ministerial services. How do i file my 2011 taxes now Requesting exemption. How do i file my 2011 taxes now    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. How do i file my 2011 taxes now More detailed explanations follow. How do i file my 2011 taxes now If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. How do i file my 2011 taxes now It does not apply to any other self-employment income. How do i file my 2011 taxes now Table 2. How do i file my 2011 taxes now The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. How do i file my 2011 taxes now You file Form 4361, described below under Requesting Exemption—Form 4361 . How do i file my 2011 taxes now You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. How do i file my 2011 taxes now You file for other than economic reasons. How do i file my 2011 taxes now You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). How do i file my 2011 taxes now This requirement does not apply to Christian Science practitioners or readers. How do i file my 2011 taxes now You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. How do i file my 2011 taxes now You establish that the organization is a church or a convention or association of churches. How do i file my 2011 taxes now You did not make an election discussed earlier under Who cannot be exempt . How do i file my 2011 taxes now You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. How do i file my 2011 taxes now Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. How do i file my 2011 taxes now The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. How do i file my 2011 taxes now If it is approved, keep the approved copy of Form 4361 in your permanent records. How do i file my 2011 taxes now When to file. How do i file my 2011 taxes now   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. How do i file my 2011 taxes now You have net earnings from self-employment of at least $400. How do i file my 2011 taxes now Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. How do i file my 2011 taxes now The 2 years do not have to be consecutive tax years. How do i file my 2011 taxes now    The approval process can take some time, so you should file Form 4361 as soon as possible. How do i file my 2011 taxes now Example 1. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. How do i file my 2011 taxes now He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. How do i file my 2011 taxes now However, if Rev. How do i file my 2011 taxes now Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. How do i file my 2011 taxes now Example 2. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. How do i file my 2011 taxes now She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. How do i file my 2011 taxes now However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. How do i file my 2011 taxes now Example 3. How do i file my 2011 taxes now In 2011, Rev. How do i file my 2011 taxes now David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. How do i file my 2011 taxes now In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. How do i file my 2011 taxes now Therefore, he had no net self-employment earnings as a minister in 2012. How do i file my 2011 taxes now Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. How do i file my 2011 taxes now In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. How do i file my 2011 taxes now Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. How do i file my 2011 taxes now Death of individual. How do i file my 2011 taxes now   The right to file an application for exemption ends with an individual's death. How do i file my 2011 taxes now A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. How do i file my 2011 taxes now Effective date of exemption. How do i file my 2011 taxes now   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. How do i file my 2011 taxes now Once the exemption is approved, it is irrevocable. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. How do i file my 2011 taxes now She files an application for exemption on February 20, 2014. How do i file my 2011 taxes now If an exemption is granted, it is effective for 2010 and the following years. How do i file my 2011 taxes now Refunds of SE tax. How do i file my 2011 taxes now   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. How do i file my 2011 taxes now Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. How do i file my 2011 taxes now A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. How do i file my 2011 taxes now   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. How do i file my 2011 taxes now Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. How do i file my 2011 taxes now Exception. How do i file my 2011 taxes now   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. How do i file my 2011 taxes now However, if you pay your benefits back, you may be considered for exemption. How do i file my 2011 taxes now Contact your local Social Security Administration office to find out the amount you must pay back. How do i file my 2011 taxes now Eligibility requirements. How do i file my 2011 taxes now   To claim this exemption from SE tax, all the following requirements must be met. How do i file my 2011 taxes now You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . How do i file my 2011 taxes now As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. How do i file my 2011 taxes now You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. How do i file my 2011 taxes now The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. How do i file my 2011 taxes now Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. How do i file my 2011 taxes now The sect or division must complete part of the form. How do i file my 2011 taxes now The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. How do i file my 2011 taxes now If it is approved, keep the approved copy of Form 4029 in your permanent records. How do i file my 2011 taxes now When to file. How do i file my 2011 taxes now   You can file Form 4029 at any time. How do i file my 2011 taxes now   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. How do i file my 2011 taxes now See Effective date of exemption next for information on when the newly approved exemption would become effective. How do i file my 2011 taxes now    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. How do i file my 2011 taxes now Effective date of exemption. How do i file my 2011 taxes now   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. How do i file my 2011 taxes now (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. How do i file my 2011 taxes now )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. How do i file my 2011 taxes now You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. How do i file my 2011 taxes now The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. How do i file my 2011 taxes now Refunds of SE tax paid. How do i file my 2011 taxes now    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. How do i file my 2011 taxes now For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. How do i file my 2011 taxes now Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. How do i file my 2011 taxes now Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. How do i file my 2011 taxes now A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. How do i file my 2011 taxes now If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. How do i file my 2011 taxes now Information for employers. How do i file my 2011 taxes now   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. How do i file my 2011 taxes now   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. How do i file my 2011 taxes now Form W-2. How do i file my 2011 taxes now   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. How do i file my 2011 taxes now ” Do not make any entries in boxes 3, 4, 5, or 6. How do i file my 2011 taxes now Forms 941, 943, and 944. How do i file my 2011 taxes now   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. How do i file my 2011 taxes now Instead, follow the instructions given below. How do i file my 2011 taxes now Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. How do i file my 2011 taxes now Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. How do i file my 2011 taxes now Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. How do i file my 2011 taxes now Effective date. How do i file my 2011 taxes now   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. How do i file my 2011 taxes now The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. How do i file my 2011 taxes now Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. How do i file my 2011 taxes now Regular method. How do i file my 2011 taxes now Nonfarm optional method. How do i file my 2011 taxes now You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. How do i file my 2011 taxes now Blank worksheets are in the back of this publication, after the Comprehensive Example. How do i file my 2011 taxes now Regular Method Most people use the regular method. How do i file my 2011 taxes now Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. How do i file my 2011 taxes now Then, subtract your allowable business deductions and multiply the difference by 92. How do i file my 2011 taxes now 35% (. How do i file my 2011 taxes now 9235). How do i file my 2011 taxes now Use Schedule SE (Form 1040) to figure your net earnings and SE tax. How do i file my 2011 taxes now If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. How do i file my 2011 taxes now 35% (. How do i file my 2011 taxes now 9235). How do i file my 2011 taxes now Do not reduce your wages by any business deductions when making this computation. How do i file my 2011 taxes now Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. How do i file my 2011 taxes now If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. How do i file my 2011 taxes now Amounts included in gross income. How do i file my 2011 taxes now   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. How do i file my 2011 taxes now , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. How do i file my 2011 taxes now This amount is also subject to income tax. How do i file my 2011 taxes now   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. How do i file my 2011 taxes now The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. How do i file my 2011 taxes now His church owns a parsonage that has a fair rental value of $12,000 per year. How do i file my 2011 taxes now The church gives Pastor Adams the use of the parsonage. How do i file my 2011 taxes now He is not exempt from SE tax. How do i file my 2011 taxes now He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. How do i file my 2011 taxes now The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. How do i file my 2011 taxes now Overseas duty. How do i file my 2011 taxes now   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or resident alien serving abroad and living in a foreign country. How do i file my 2011 taxes now   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Diane Jones was the minister of a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now church in Mexico. How do i file my 2011 taxes now She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. How do i file my 2011 taxes now The United States does not have a social security agreement with Mexico, so Mrs. How do i file my 2011 taxes now Jones is subject to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now SE tax and must include $35,000 when figuring net earnings from self-employment. How do i file my 2011 taxes now Specified U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now possessions. How do i file my 2011 taxes now    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. How do i file my 2011 taxes now Also see Residents of Puerto Rico, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Citizens and Resident and Nonresident Aliens. How do i file my 2011 taxes now Amounts not included in gross income. How do i file my 2011 taxes now   Do not include the following amounts in gross income when figuring your net earnings from self-employment. How do i file my 2011 taxes now Offerings that others made to the church. How do i file my 2011 taxes now Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. How do i file my 2011 taxes now Pension payments or retirement allowances you receive for your past ministerial services. How do i file my 2011 taxes now The rental value of a parsonage or a parsonage allowance provided to you after you retire. How do i file my 2011 taxes now Allowable deductions. How do i file my 2011 taxes now   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. How do i file my 2011 taxes now These are ministerial expenses you incurred while working other than as a common-law employee of the church. How do i file my 2011 taxes now They include expenses incurred in performing marriages and baptisms, and in delivering speeches. How do i file my 2011 taxes now Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. How do i file my 2011 taxes now   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . How do i file my 2011 taxes now Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. How do i file my 2011 taxes now Do not complete Schedule C or C-EZ (Form 1040). How do i file my 2011 taxes now However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. How do i file my 2011 taxes now Employee reimbursement arrangements. How do i file my 2011 taxes now   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. How do i file my 2011 taxes now Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. How do i file my 2011 taxes now Accountable plans. How do i file my 2011 taxes now   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. How do i file my 2011 taxes now Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. How do i file my 2011 taxes now You must adequately account to your employer for these expenses within a reasonable period of time. How do i file my 2011 taxes now You must return any excess reimbursement or allowance within a reasonable period of time. How do i file my 2011 taxes now   The reimbursement is not reported on your Form W-2. How do i file my 2011 taxes now Generally, if your expenses equal your reimbursement, you have no deduction. How do i file my 2011 taxes now If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. How do i file my 2011 taxes now Nonaccountable plan. How do i file my 2011 taxes now   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. How do i file my 2011 taxes now In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. How do i file my 2011 taxes now Excess reimbursements you fail to return to your employer. How do i file my 2011 taxes now Reimbursement of nondeductible expenses related to your employer's business. How do i file my 2011 taxes now   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. How do i file my 2011 taxes now Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. How do i file my 2011 taxes now   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. How do i file my 2011 taxes now Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. How do i file my 2011 taxes now If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. How do i file my 2011 taxes now Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. How do i file my 2011 taxes now The tax rate for the social security part is 12. How do i file my 2011 taxes now 4%. How do i file my 2011 taxes now In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. How do i file my 2011 taxes now This tax rate is 2. How do i file my 2011 taxes now 9%. How do i file my 2011 taxes now The combined self-employment tax rate is 15. How do i file my 2011 taxes now 3%. How do i file my 2011 taxes now Additional Medicare Tax. How do i file my 2011 taxes now   Beginning in 2013, a 0. How do i file my 2011 taxes now 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. How do i file my 2011 taxes now Medicare wages and self-employment income are combined to determine if income exceeds the threshold. How do i file my 2011 taxes now A self-employment loss is not considered for purposes of this tax. How do i file my 2011 taxes now RRTA compensation is separately compared to the threshold. How do i file my 2011 taxes now For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. How do i file my 2011 taxes now Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. How do i file my 2011 taxes now In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. How do i file my 2011 taxes now You may use the nonfarm optional method if you meet all the following tests. How do i file my 2011 taxes now You are self-employed on a regular basis. How do i file my 2011 taxes now You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. How do i file my 2011 taxes now The net earnings can be from either farm or nonfarm earnings or both. How do i file my 2011 taxes now You have used this method less than 5 prior years. How do i file my 2011 taxes now (There is a 5-year lifetime limit. How do i file my 2011 taxes now ) The years do not have to be consecutive. How do i file my 2011 taxes now Your net nonfarm profits were: Less than $5,024, and Less than 72. How do i file my 2011 taxes now 189% of your gross nonfarm income. How do i file my 2011 taxes now If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. How do i file my 2011 taxes now Table 3. How do i file my 2011 taxes now Figuring Nonfarm Net Earnings IF your gross nonfarm income is . How do i file my 2011 taxes now . How do i file my 2011 taxes now . How do i file my 2011 taxes now THEN your net earnings are equal to . How do i file my 2011 taxes now . How do i file my 2011 taxes now . How do i file my 2011 taxes now $6,960 or less Two-thirds of your gross nonfarm income. How do i file my 2011 taxes now More than $6,960 $4,640. How do i file my 2011 taxes now Actual net earnings. How do i file my 2011 taxes now   Multiply your total earnings subject to SE tax by 92. How do i file my 2011 taxes now 35% (. How do i file my 2011 taxes now 9235) to get actual net earnings. How do i file my 2011 taxes now Actual net earnings are equivalent to net earnings under the “Regular Method. How do i file my 2011 taxes now ” More information. How do i file my 2011 taxes now   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. How do i file my 2011 taxes now Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. How do i file my 2011 taxes now Note. How do i file my 2011 taxes now For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. How do i file my 2011 taxes now Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. How do i file my 2011 taxes now Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. How do i file my 2011 taxes now , in addition to your salary. How do i file my 2011 taxes now If the offering is made to the religious institution, it is not taxable to you. How do i file my 2011 taxes now Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. How do i file my 2011 taxes now However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. How do i file my 2011 taxes now For more information, see Publication 526. How do i file my 2011 taxes now Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. How do i file my 2011 taxes now Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. How do i file my 2011 taxes now This exclusion applies only for income tax purposes. How do i file my 2011 taxes now It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. How do i file my 2011 taxes now Designation requirement. How do i file my 2011 taxes now   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. How do i file my 2011 taxes now It must designate a definite amount. How do i file my 2011 taxes now It cannot determine the amount of the housing allowance at a later date. How do i file my 2011 taxes now If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. How do i file my 2011 taxes now   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. How do i file my 2011 taxes now The local congregation must officially designate the part of your salary that is a housing allowance. How do i file my 2011 taxes now However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. How do i file my 2011 taxes now Rental allowances. How do i file my 2011 taxes now   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. How do i file my 2011 taxes now   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. How do i file my 2011 taxes now Fair rental value of parsonage. How do i file my 2011 taxes now   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. How do i file my 2011 taxes now However, the exclusion cannot be more than the reasonable pay for your services. How do i file my 2011 taxes now If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Joanna Baker is a full-time minister. How do i file my 2011 taxes now The church allows her to use a parsonage that has an annual fair rental value of $24,000. How do i file my 2011 taxes now The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. How do i file my 2011 taxes now Her actual utility costs during the year were $7,000. How do i file my 2011 taxes now For income tax purposes, Rev. How do i file my 2011 taxes now Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). How do i file my 2011 taxes now She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). How do i file my 2011 taxes now Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). How do i file my 2011 taxes now Home ownership. How do i file my 2011 taxes now   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. How do i file my 2011 taxes now Excess rental allowance. How do i file my 2011 taxes now   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. How do i file my 2011 taxes now   Include in the total on Form 1040, line 7. How do i file my 2011 taxes now On the dotted line next to line 7, enter “Excess allowance” and the amount. How do i file my 2011 taxes now You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. How do i file my 2011 taxes now However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). How do i file my 2011 taxes now Retired ministers. How do i file my 2011 taxes now   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. How do i file my 2011 taxes now However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. How do i file my 2011 taxes now Teachers or administrators. How do i file my 2011 taxes now   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. How do i file my 2011 taxes now However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. How do i file my 2011 taxes now    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. How do i file my 2011 taxes now In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. How do i file my 2011 taxes now   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. How do i file my 2011 taxes now Theological students. How do i file my 2011 taxes now   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. How do i file my 2011 taxes now Traveling evangelists. How do i file my 2011 taxes now   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. How do i file my 2011 taxes now You are an ordained minister. How do i file my 2011 taxes now You perform ministerial services at churches located away from your community. How do i file my 2011 taxes now You actually use the rental allowance to maintain your permanent home. How do i file my 2011 taxes now Cantors. How do i file my 2011 taxes now   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. How do i file my 2011 taxes now Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. How do i file my 2011 taxes now See Members of Religious Orders , earlier, under Social Security Coverage. How do i file my 2011 taxes now Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now possession. How do i file my 2011 taxes now Publication 54 discusses the foreign earned income exclusion. How do i file my 2011 taxes now Publication 570, Tax Guide for Individuals With Income From U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Possessions, covers the rules for taxpayers with income from U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now possessions. How do i file my 2011 taxes now You can get these free publications from the Internal Revenue Service at IRS. How do i file my 2011 taxes now gov or from most U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Embassies or consulates. How do i file my 2011 taxes now Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. How do i file my 2011 taxes now Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. How do i file my 2011 taxes now You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). How do i file my 2011 taxes now You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. How do i file my 2011 taxes now See Publication 529 for more information on this limit. How do i file my 2011 taxes now However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). How do i file my 2011 taxes now Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. How do i file my 2011 taxes now You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. How do i file my 2011 taxes now Exception. How do i file my 2011 taxes now   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. How do i file my 2011 taxes now Figuring the allocation. How do i file my 2011 taxes now   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. How do i file my 2011 taxes now    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. How do i file my 2011 taxes now He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. How do i file my 2011 taxes now $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. How do i file my 2011 taxes now Rev. How do i file my 2011 taxes now Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. How do i file my 2011 taxes now Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. How do i file my 2011 taxes now   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. How do i file my 2011 taxes now The statement must contain all of the following information. How do i file my 2011 taxes now A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. How do i file my 2011 taxes now ) plus the amount. How do i file my 2011 taxes now A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. How do i file my 2011 taxes now A list of each item of otherwise deductible ministerial expenses plus the amount. How do i file my 2011 taxes now How you figured the nondeductible part of your otherwise deductible expenses. How do i file my 2011 taxes now A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. How do i file my 2011 taxes now   See the attachments prepared for the Comprehensive Example , later. How do i file my 2011 taxes now Following the example, you will find blank worksheets for your own use. How do i file my 2011 taxes now Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. How do i file my 2011 taxes now If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. How do i file my 2011 taxes now See the Instructions for Form 1040 to figure your deduction. How do i file my 2011 taxes now The following special rules apply to the self-employed health insurance deduction. How do i file my 2011 taxes now You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. How do i file my 2011 taxes now You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. How do i file my 2011 taxes now The deduction cannot exceed your net earnings from the business under which the insurance plan is established. How do i file my 2011 taxes now Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. How do i file my 2011 taxes now More information. How do i file my 2011 taxes now   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. How do i file my 2011 taxes now Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. How do i file my 2011 taxes now This is an income tax deduction only, on Form 1040, line 27. How do i file my 2011 taxes now Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. How do i file my 2011 taxes now Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. How do i file my 2011 taxes now You must pay the tax as you earn or receive income during the year. How do i file my 2011 taxes now An employee usually has income tax withheld from his or her wages or salary. How do i file my 2011 taxes now However, your salary is not subject to federal income tax withholding if both of the following conditions apply. How do i file my 2011 taxes now You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. How do i file my 2011 taxes now Your salary is for ministerial services (see Ministerial Services , earlier). How do i file my 2011 taxes now If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. How do i file my 2011 taxes now You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. How do i file my 2011 taxes now Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. How do i file my 2011 taxes now Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. How do i file my 2011 taxes now See Form 1040-ES for the different payment methods. How do i file my 2011 taxes now The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. How do i file my 2011 taxes now For more information, see chapter 2 of Publication 505. How do i file my 2011 taxes now If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. How do i file my 2011 taxes now Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. How do i file my 2011 taxes now Table 4. How do i file my 2011 taxes now 2013 Filing Requirements for Most Taxpayers IF your filing status is . How do i file my 2011 taxes now . How do i file my 2011 taxes now . How do i file my 2011 taxes now AND at the end of 2013 you were* . How do i file my 2011 taxes now . How do i file my 2011 taxes now . How do i file my 2011 taxes now THEN file a return if your gross income** was at least . How do i file my 2011 taxes now . How do i file my 2011 taxes now . How do i file my 2011 taxes now single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How do i file my 2011 taxes now ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How do i file my 2011 taxes now Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How do i file my 2011 taxes now If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. How do i file my 2011 taxes now Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). How do i file my 2011 taxes now Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. How do i file my 2011 taxes now But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. How do i file my 2011 taxes now *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How do i file my 2011 taxes now Additional requirements. How do i file my 2011 taxes now   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. How do i file my 2011 taxes now 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). How do i file my 2011 taxes now Self-employment tax. How do i file my 2011 taxes now   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. How do i file my 2011 taxes now   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. How do i file my 2011 taxes now You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). How do i file my 2011 taxes now You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. How do i file my 2011 taxes now However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). How do i file my 2011 taxes now Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. How do i file my 2011 taxes now Note. How do i file my 2011 taxes now For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. How do i file my 2011 taxes now You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. How do i file my 2011 taxes now Exemption from SE tax. How do i file my 2011 taxes now   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). How do i file my 2011 taxes now Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. How do i file my 2011 taxes now However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. How do i file my 2011 taxes now    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). How do i file my 2011 taxes now Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. How do i file my 2011 taxes now More information. How do i file my 2011 taxes now   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. How do i file my 2011 taxes now Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. How do i file my 2011 taxes now You generally can deduct your contributions to the plan. How do i file my 2011 taxes now Your contributions and the earnings on them are not taxed until they are distributed. How do i file my 2011 taxes now Retirement plans for the self-employed. How do i file my 2011 taxes now   To set up one of the following plans you must be self-employed. How do i file my 2011 taxes now SEP (simplified employee pension) plan. How do i file my 2011 taxes now SIMPLE (savings incentive match plan for employees) plan. How do i file my 2011 taxes now Qualified retirement plan (also called a Keogh or H. How do i file my 2011 taxes now R. How do i file my 2011 taxes now 10 plan). How do i file my 2011 taxes now   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. How do i file my 2011 taxes now See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. How do i file my 2011 taxes now This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. How do i file my 2011 taxes now   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. How do i file my 2011 taxes now You are not a self-employed person for purposes of setting up a retirement plan. How do i file my 2011 taxes now This result is true even if your salary is subject to SE tax. How do i file my 2011 taxes now   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. How do i file my 2011 taxes now   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). How do i file my 2011 taxes now Individual retirement arrangements (IRAs). How do i file my 2011 taxes now   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. How do i file my 2011 taxes now Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). How do i file my 2011 taxes now   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. How do i file my 2011 taxes now You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. How do i file my 2011 taxes now   If you contribute to a traditional IRA, your contribution may be deductible. How do i file my 2011 taxes now However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). How do i file my 2011 taxes now   For more information on IRAs, see Publication 590. How do i file my 2011 taxes now Tax-sheltered annuity plans. How do i file my 2011 taxes now   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. How do i file my 2011 taxes now For more