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How To Do An Amendment On My Tax Return

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How To Do An Amendment On My Tax Return

How to do an amendment on my tax return Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. How to do an amendment on my tax return Lifetime learning credit, Academic period. How to do an amendment on my tax return Student loan interest deduction, Academic period. How to do an amendment on my tax return Tuition and fees deduction, Academic period. How to do an amendment on my tax return Accountable plans, Accountable Plans, Allocating your reimbursements for meals. How to do an amendment on my tax return Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. How to do an amendment on my tax return On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. How to do an amendment on my tax return Tuition reduction, Tuition reduction. How to do an amendment on my tax return Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. How to do an amendment on my tax return Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. How to do an amendment on my tax return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). How to do an amendment on my tax return Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. How to do an amendment on my tax return Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. How to do an amendment on my tax return Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. How to do an amendment on my tax return Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. How to do an amendment on my tax return Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. How to do an amendment on my tax return Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. How to do an amendment on my tax return Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. How to do an amendment on my tax return , Allocating your reimbursements for meals. How to do an amendment on my tax return Indefinite absence, Education during indefinite absence. How to do an amendment on my tax return Maintaining skills vs. How to do an amendment on my tax return qualifying for new job, Maintaining skills vs. How to do an amendment on my tax return qualifying for new job. How to do an amendment on my tax return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. How to do an amendment on my tax return Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. How to do an amendment on my tax return Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. How to do an amendment on my tax return Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. How to do an amendment on my tax return Tax-free educational assistance, Tax-free educational assistance. How to do an amendment on my tax return Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. How to do an amendment on my tax return Transportation expenses, Transportation Expenses, Using your car. How to do an amendment on my tax return Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. How to do an amendment on my tax return Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. How to do an amendment on my tax return Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. How to do an amendment on my tax return Lifetime learning credit, Comprehensive or bundled fees. How to do an amendment on my tax return Tuition and fees deduction, Comprehensive or bundled fees. How to do an amendment on my tax return Consolidated loans used to refinance student loans, Interest on refinanced student loans. How to do an amendment on my tax return Conventions outside U. How to do an amendment on my tax return S. How to do an amendment on my tax return , Cruises and conventions. How to do an amendment on my tax return Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. How to do an amendment on my tax return Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. How to do an amendment on my tax return On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. How to do an amendment on my tax return Figuring the limit (Worksheet 6-2), Figuring the limit. How to do an amendment on my tax return Contributions to, Contributions, Figuring and reporting the additional tax. How to do an amendment on my tax return Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. How to do an amendment on my tax return Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). How to do an amendment on my tax return , MAGI when using Form 1040NR-EZ. How to do an amendment on my tax return Worksheet 6-1, Worksheet 7-1. How to do an amendment on my tax return MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. How to do an amendment on my tax return Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. How to do an amendment on my tax return Worksheet 7-3 to figure, Worksheet 7-3. How to do an amendment on my tax return Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. How to do an amendment on my tax return D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. How to do an amendment on my tax return , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. How to do an amendment on my tax return Lifetime learning credit, Expenses paid by dependent. How to do an amendment on my tax return Tuition and fees deduction, Expenses paid under divorce decree. How to do an amendment on my tax return Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. How to do an amendment on my tax return Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. How to do an amendment on my tax return Claiming dependent's exemption, Dependent for whom you claim an exemption. How to do an amendment on my tax return Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). How to do an amendment on my tax return , MAGI when using Form 1040. How to do an amendment on my tax return Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. How to do an amendment on my tax return Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. How to do an amendment on my tax return Cancellation of student loan, Eligible educational institution. How to do an amendment on my tax return Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. How to do an amendment on my tax return Education savings bond program, Eligible educational institution. How to do an amendment on my tax return Lifetime learning credit, Eligible educational institution. How to do an amendment on my tax return Qualified tuition program (QTP), Eligible educational institution. How to do an amendment on my tax return Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. How to do an amendment on my tax return , Eligible educational institution. How to do an amendment on my tax return Student loan cancellation, Eligible educational institution. How to do an amendment on my tax return Student loan interest deduction, Eligible educational institution. How to do an amendment on my tax return Tuition and fees deduction, Eligible educational institution. How to do an amendment on my tax return Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. How to do an amendment on my tax return Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. How to do an amendment on my tax return Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. How to do an amendment on my tax return ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. How to do an amendment on my tax return Excess expenses, accountable plan, Excess expenses. How to do an amendment on my tax return , Allocating your reimbursements for meals. How to do an amendment on my tax return Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. How to do an amendment on my tax return Qualified tuition program (QTP), Members of the beneficiary's family. How to do an amendment on my tax return Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. How to do an amendment on my tax return , Form 1098-E. How to do an amendment on my tax return Form 1098-T, Reminders American opportunity credit, Form 1098-T. How to do an amendment on my tax return Lifetime learning credit, Form 1098-T. How to do an amendment on my tax return Tuition and fees deduction, Form 1098-T. How to do an amendment on my tax return Form 1099-Q Coverdell ESA, Exceptions. How to do an amendment on my tax return , Earnings and basis. How to do an amendment on my tax return Qualified tuition program (QTP), Earnings and return of investment. How to do an amendment on my tax return Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. How to do an amendment on my tax return , Form 2106 or 2106-EZ. How to do an amendment on my tax return Form 2106-EZ, 50% limit on meals. How to do an amendment on my tax return , Form 2106 or 2106-EZ. How to do an amendment on my tax return , Using Form 2106-EZ. How to do an amendment on my tax return Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. How to do an amendment on my tax return Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. How to do an amendment on my tax return Form 8815, MAGI when using Form 1040. How to do an amendment on my tax return , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. How to do an amendment on my tax return , Form 1098-T. How to do an amendment on my tax return , Form 1098-E. How to do an amendment on my tax return , Form 1098-T. How to do an amendment on my tax return Free tax services, Free help with your tax return. How to do an amendment on my tax return Fulbright grants, Fulbright Grants G Glossary, Glossary. How to do an amendment on my tax return , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. How to do an amendment on my tax return Coverdell ESA, Half-time student. How to do an amendment on my tax return Early distributions from IRAs, Half-time student. How to do an amendment on my tax return Student loan interest deduction, Enrolled at least half-time. How to do an amendment on my tax return Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. How to do an amendment on my tax return Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. How to do an amendment on my tax return Academic period, Academic period. How to do an amendment on my tax return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. How to do an amendment on my tax return Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. How to do an amendment on my tax return Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). How to do an amendment on my tax return Worksheet 3-1, MAGI when using Form 1040. How to do an amendment on my tax return Overview (Table 3-1), Table 3-1. How to do an amendment on my tax return Overview of the Lifetime Learning Credit Phaseout, Phaseout. How to do an amendment on my tax return Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. How to do an amendment on my tax return Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. How to do an amendment on my tax return Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. How to do an amendment on my tax return Origination fees on student loan, Loan origination fee. How to do an amendment on my tax return Qualified education expenses paid with American opportunity credit, Academic period. How to do an amendment on my tax return Lifetime learning credit, Paid with borrowed funds. How to do an amendment on my tax return Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. How to do an amendment on my tax return M Mileage deduction for work-related education, What's New, Using your car. How to do an amendment on my tax return Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). How to do an amendment on my tax return , MAGI when using Form 1040NR-EZ. How to do an amendment on my tax return Worksheet 6-1, Worksheet 7-1. How to do an amendment on my tax return MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). How to do an amendment on my tax return , MAGI when using Form 1040. How to do an amendment on my tax return Lifetime learning credit, Modified adjusted gross income (MAGI). How to do an amendment on my tax return Worksheet 3-1, MAGI when using Form 1040. How to do an amendment on my tax return Student loan interest deduction, Modified adjusted gross income (MAGI). How to do an amendment on my tax return Table 4-2, Table 4-2. How to do an amendment on my tax return Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). How to do an amendment on my tax return Table 6-2, Table 6-2. How to do an amendment on my tax return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. How to do an amendment on my tax return MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. How to do an amendment on my tax return , Exceptions. How to do an amendment on my tax return Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. How to do an amendment on my tax return , Coordination with Pell grants and other scholarships. How to do an amendment on my tax return Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. How to do an amendment on my tax return Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. How to do an amendment on my tax return Student loan interest deduction, Phaseout. How to do an amendment on my tax return , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. How to do an amendment on my tax return Education savings bond program, Adjusted qualified education expenses. How to do an amendment on my tax return Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. How to do an amendment on my tax return Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. How to do an amendment on my tax return Education savings bond program, Qualified education expenses. How to do an amendment on my tax return Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. How to do an amendment on my tax return Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. How to do an amendment on my tax return Qualified tuition program (QTP), Qualified education expenses. How to do an amendment on my tax return Scholarships and fellowships, Qualified education expenses. How to do an amendment on my tax return Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. How to do an amendment on my tax return Qualified student loans, Qualified Student Loan, Qualified employer plan. How to do an amendment on my tax return Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. How to do an amendment on my tax return Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. How to do an amendment on my tax return Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. How to do an amendment on my tax return Taxable earnings, Taxable earnings. How to do an amendment on my tax return Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. How to do an amendment on my tax return S. How to do an amendment on my tax return savings bonds, Qualified U. How to do an amendment on my tax return S. How to do an amendment on my tax return savings bonds. How to do an amendment on my tax return Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. How to do an amendment on my tax return Lifetime learning credit, Credit recapture. How to do an amendment on my tax return Tuition and fees deduction, Credit recapture. How to do an amendment on my tax return Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. How to do an amendment on my tax return Refinanced student loans, Interest on refinanced student loans. How to do an amendment on my tax return , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. How to do an amendment on my tax return Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. How to do an amendment on my tax return Related persons Coverdell ESA, Members of the beneficiary's family. How to do an amendment on my tax return Qualified tuition program (QTP), Members of the beneficiary's family. How to do an amendment on my tax return Student loan interest deduction, Related person. How to do an amendment on my tax return Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. How to do an amendment on my tax return , Figuring and reporting the additional tax. How to do an amendment on my tax return , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. How to do an amendment on my tax return Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. How to do an amendment on my tax return , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. How to do an amendment on my tax return Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. How to do an amendment on my tax return , Coordination with Pell grants and other scholarships. How to do an amendment on my tax return , Coordination with Pell grants and other scholarships. How to do an amendment on my tax return Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return , Eligible educational institution. How to do an amendment on my tax return Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. How to do an amendment on my tax return Qualified education expenses, Qualified education expenses. How to do an amendment on my tax return Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. How to do an amendment on my tax return Education savings bond program, Qualified education expenses. How to do an amendment on my tax return Lifetime learning credit, Sports, games, hobbies, and noncredit courses. How to do an amendment on my tax return Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. How to do an amendment on my tax return Standard mileage rate Work-related education, What's New, Using your car. How to do an amendment on my tax return State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. How to do an amendment on my tax return Section 501(c)(3) organizations, Section 501(c)(3) organization. How to do an amendment on my tax return Student loan interest deduction Academic period, Academic period. 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How to do an amendment on my tax return Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. How to do an amendment on my tax return Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. How to do an amendment on my tax return MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. How to do an amendment on my tax return MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. How to do an amendment on my tax return Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. How to do an amendment on my tax return Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. How to do an amendment on my tax return Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. How to do an amendment on my tax return Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. How to do an amendment on my tax return Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. How to do an amendment on my tax return MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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The How To Do An Amendment On My Tax Return

How to do an amendment on my tax return 11. How to do an amendment on my tax return   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. How to do an amendment on my tax return Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. How to do an amendment on my tax return Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). How to do an amendment on my tax return Cómo declarar los beneficios sujetos a impuestos. How to do an amendment on my tax return Cómo tratar reintegros superiores a los beneficios recibidos durante el año. How to do an amendment on my tax return Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. How to do an amendment on my tax return Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. How to do an amendment on my tax return Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. How to do an amendment on my tax return Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. How to do an amendment on my tax return Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. How to do an amendment on my tax return Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. How to do an amendment on my tax return Tal vez reciba más de uno de estos formularios para el mismo año. How to do an amendment on my tax return Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. How to do an amendment on my tax return Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. How to do an amendment on my tax return Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. How to do an amendment on my tax return Lo que no cubre este capítulo. How to do an amendment on my tax return   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. How to do an amendment on my tax return Beneficios de nivel 2. How to do an amendment on my tax return Beneficios dobles adquiridos. How to do an amendment on my tax return Beneficios suplementarios de anualidad. How to do an amendment on my tax return Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. How to do an amendment on my tax return   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. How to do an amendment on my tax return Para información sobre estos beneficios, vea la Publicación 519, U. How to do an amendment on my tax return S. How to do an amendment on my tax return Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. How to do an amendment on my tax return   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. How to do an amendment on my tax return Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. How to do an amendment on my tax return Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. How to do an amendment on my tax return Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. How to do an amendment on my tax return Beneficios por hijos. How to do an amendment on my tax return   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. How to do an amendment on my tax return Vea A quién se le cobran impuestos , más adelante. How to do an amendment on my tax return Cómo calcular el ingreso total. How to do an amendment on my tax return   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. How to do an amendment on my tax return Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. How to do an amendment on my tax return    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. How to do an amendment on my tax return Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. How to do an amendment on my tax return    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. How to do an amendment on my tax return Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. How to do an amendment on my tax return Cantidad base. How to do an amendment on my tax return   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. How to do an amendment on my tax return Hoja de Trabajo 11-1. How to do an amendment on my tax return    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. How to do an amendment on my tax return Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. How to do an amendment on my tax return Hoja de Trabajo 11-1. How to do an amendment on my tax return Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. How to do an amendment on my tax return Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. How to do an amendment on my tax return Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. How to do an amendment on my tax return Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. How to do an amendment on my tax return A. How to do an amendment on my tax return   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. How to do an amendment on my tax return B. How to do an amendment on my tax return Anote la mitad de la cantidad de la línea A B. How to do an amendment on my tax return   C. How to do an amendment on my tax return Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. How to do an amendment on my tax return   D. How to do an amendment on my tax return Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . How to do an amendment on my tax return D. How to do an amendment on my tax return   E. How to do an amendment on my tax return Sume las líneas B, C y D E. How to do an amendment on my tax return   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. How to do an amendment on my tax return Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. How to do an amendment on my tax return Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. How to do an amendment on my tax return Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). How to do an amendment on my tax return Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. How to do an amendment on my tax return Ejemplo. How to do an amendment on my tax return Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. How to do an amendment on my tax return En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. How to do an amendment on my tax return Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. How to do an amendment on my tax return Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. How to do an amendment on my tax return No tuvo ningún ingreso de intereses exentos de impuestos. How to do an amendment on my tax return Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. How to do an amendment on my tax return Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. How to do an amendment on my tax return Hoja de Trabajo 11-1 completada. How to do an amendment on my tax return Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. How to do an amendment on my tax return Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. How to do an amendment on my tax return Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. How to do an amendment on my tax return Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. How to do an amendment on my tax return A. How to do an amendment on my tax return $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. How to do an amendment on my tax return B. How to do an amendment on my tax return Anote la mitad de la cantidad de la línea A B. How to do an amendment on my tax return 5,500 C. How to do an amendment on my tax return Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. How to do an amendment on my tax return 23,300 D. How to do an amendment on my tax return Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). How to do an amendment on my tax return D. How to do an amendment on my tax return -0- E. How to do an amendment on my tax return Sume las líneas B, C y D E. How to do an amendment on my tax return $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. How to do an amendment on my tax return Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. How to do an amendment on my tax return Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. How to do an amendment on my tax return Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). How to do an amendment on my tax return Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. How to do an amendment on my tax return A quién se le cobran impuestos. How to do an amendment on my tax return   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. How to do an amendment on my tax return Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. How to do an amendment on my tax return La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. How to do an amendment on my tax return Reintegro de beneficios. How to do an amendment on my tax return   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. How to do an amendment on my tax return No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. How to do an amendment on my tax return Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. How to do an amendment on my tax return   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. How to do an amendment on my tax return Los reintegros aparecen en el recuadro 4. How to do an amendment on my tax return La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). How to do an amendment on my tax return Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. How to do an amendment on my tax return Retención de impuestos e impuesto estimado. How to do an amendment on my tax return   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. How to do an amendment on my tax return Si opta por hacerlo, tiene que completar un Formulario W-4V. How to do an amendment on my tax return   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. How to do an amendment on my tax return Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. How to do an amendment on my tax return Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. How to do an amendment on my tax return No puede usar el Formulario 1040EZ. How to do an amendment on my tax return Cómo hacer la declaración en el Formulario 1040. How to do an amendment on my tax return   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. How to do an amendment on my tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. How to do an amendment on my tax return Cómo hacer la declaración en el Formulario 1040A. How to do an amendment on my tax return   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. How to do an amendment on my tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. How to do an amendment on my tax return Beneficios no sujetos a impuestos. How to do an amendment on my tax return   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. How to do an amendment on my tax return Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to do an amendment on my tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to do an amendment on my tax return ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. How to do an amendment on my tax return Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. How to do an amendment on my tax return Máxima parte sujeta a impuestos. How to do an amendment on my tax return   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. How to do an amendment on my tax return Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). How to do an amendment on my tax return Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. How to do an amendment on my tax return Qué hoja de trabajo debe usar. How to do an amendment on my tax return   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. How to do an amendment on my tax return Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. How to do an amendment on my tax return En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. How to do an amendment on my tax return La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. How to do an amendment on my tax return En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. How to do an amendment on my tax return Recibió un pago de suma global por un año anterior. How to do an amendment on my tax return En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. How to do an amendment on my tax return Consulte Elección de suma global , tema que aparece a continuación. How to do an amendment on my tax return Elección de suma global. How to do an amendment on my tax return   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. How to do an amendment on my tax return    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. How to do an amendment on my tax return Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. How to do an amendment on my tax return   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. How to do an amendment on my tax return Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. How to do an amendment on my tax return Puede optar por este método si eso reduce los beneficios sujetos a impuestos. How to do an amendment on my tax return Cómo elegir su opción. How to do an amendment on my tax return   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. How to do an amendment on my tax return Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. How to do an amendment on my tax return    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. How to do an amendment on my tax return No presente una declaración enmendada del año anterior. How to do an amendment on my tax return Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. How to do an amendment on my tax return Ejemplo 1. How to do an amendment on my tax return Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. How to do an amendment on my tax return Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. How to do an amendment on my tax return El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. How to do an amendment on my tax return Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. How to do an amendment on my tax return Hoja de Trabajo 1 completada. How to do an amendment on my tax return Cómo Calcular los Beneficios Sujetos a Impuestos 1. How to do an amendment on my tax return Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. How to do an amendment on my tax return Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to do an amendment on my tax return $5,980 2. How to do an amendment on my tax return Anote la mitad de la línea 1. How to do an amendment on my tax return 2,990 3. How to do an amendment on my tax return Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. How to do an amendment on my tax return     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. How to do an amendment on my tax return Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. How to do an amendment on my tax return -0- 5. How to do an amendment on my tax return Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . How to do an amendment on my tax return . How to do an amendment on my tax return -0- 6. How to do an amendment on my tax return Sume las líneas 2, 3, 4 y 5 31,980 7. How to do an amendment on my tax return Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. How to do an amendment on my tax return     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. How to do an amendment on my tax return -0- 8. How to do an amendment on my tax return ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. How to do an amendment on my tax return Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. How to do an amendment on my tax return Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return   Sí. How to do an amendment on my tax return Reste la línea 7 de la línea 6 31,980 9. How to do an amendment on my tax return Si es: Casado que presenta una declaración conjunta, anote $32,000. How to do an amendment on my tax return Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. How to do an amendment on my tax return 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. How to do an amendment on my tax return 85) y anote el resultado en la línea 17. How to do an amendment on my tax return Luego, pase a la línea 18. How to do an amendment on my tax return   10. How to do an amendment on my tax return ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. How to do an amendment on my tax return Ninguna parte de los beneficios está sujeta a impuestos. How to do an amendment on my tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. How to do an amendment on my tax return     Sí. How to do an amendment on my tax return Reste la línea 9 de la línea 8 6,980 11. How to do an amendment on my tax return Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. How to do an amendment on my tax return 9,000 12. How to do an amendment on my tax return Reste la línea 11 de la línea 10. How to do an amendment on my tax return Si el resultado es cero o menos, anote “-0-”. How to do an amendment on my tax return -0- 13. How to do an amendment on my tax return De las líneas 10 y 11, anote la que sea menor 6,980 14. How to do an amendment on my tax return Anote la mitad de la línea 13. How to do an amendment on my tax return 3,490 15. How to do an amendment on my tax return De las líneas 2 y 14, anote la que sea menor 2,990 16. How to do an amendment on my tax return Multiplique la línea 12 por 85% (0. How to do an amendment on my tax return 85). How to do an amendment on my tax return Si la línea 12 es cero, anote “-0-”. How to do an amendment on my tax return -0- 17. How to do an amendment on my tax return Sume las líneas 15 y 16. How to do an amendment on my tax return 2,990 18. How to do an amendment on my tax return Multiplique la línea 1 por 85% (0. How to do an amendment on my tax return 85). How to do an amendment on my tax return 5,083 19. How to do an amendment on my tax return Beneficios sujetos a impuestos. How to do an amendment on my tax return De las líneas 17 y 18, anote la que sea menor. How to do an amendment on my tax return Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. How to do an amendment on my tax return $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. How to do an amendment on my tax return En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. How to do an amendment on my tax return En la línea 20b, anota beneficios sujetos a impuestos de $2,990. How to do an amendment on my tax return   Ejemplo 2. How to do an amendment on my tax return Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. How to do an amendment on my tax return Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. How to do an amendment on my tax return Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. How to do an amendment on my tax return Alicia trabajó durante el año y tuvo un salario de $14,000. How to do an amendment on my tax return Ella efectuó un pago deducible a su arreglo IRA de $1,000. How to do an amendment on my tax return Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. How to do an amendment on my tax return Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. How to do an amendment on my tax return Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. How to do an amendment on my tax return En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. How to do an amendment on my tax return Hoja de Trabajo 1 completada. How to do an amendment on my tax return Cómo Calcular los Beneficios Sujetos a Impuestos 1. How to do an amendment on my tax return Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. How to do an amendment on my tax return Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to do an amendment on my tax return $5,600 2. How to do an amendment on my tax return Anote la mitad de la línea 1. How to do an amendment on my tax return 2,800 3. How to do an amendment on my tax return Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. How to do an amendment on my tax return     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. How to do an amendment on my tax return Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. How to do an amendment on my tax return -0- 5. How to do an amendment on my tax return Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. How to do an amendment on my tax return Sume las líneas 2, 3, 4 y 5 32,550 7. How to do an amendment on my tax return Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. How to do an amendment on my tax return     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. How to do an amendment on my tax return 1,000 8. How to do an amendment on my tax return ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. How to do an amendment on my tax return Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. How to do an amendment on my tax return Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return   Sí. How to do an amendment on my tax return Reste la línea 7 de la línea 6 31,550 9. How to do an amendment on my tax return Si es: Casado que presenta una declaración conjunta, anote $32,000. How to do an amendment on my tax return Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. How to do an amendment on my tax return 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. How to do an amendment on my tax return 85) y anote el resultado en la línea 17. How to do an amendment on my tax return Luego, pase a la línea 18. How to do an amendment on my tax return   10. How to do an amendment on my tax return ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. How to do an amendment on my tax return Ninguna parte de los beneficios está sujeta a impuestos. How to do an amendment on my tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. How to do an amendment on my tax return     Sí. How to do an amendment on my tax return Reste la línea 9 de la línea 8   11. How to do an amendment on my tax return Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. How to do an amendment on my tax return   12. How to do an amendment on my tax return Reste la línea 11 de la línea 10. How to do an amendment on my tax return Si el resultado es cero o menos, anote “-0-”. How to do an amendment on my tax return   13. How to do an amendment on my tax return De las líneas 10 y 11, anote la que sea menor   14. How to do an amendment on my tax return Anote la mitad de la línea 13. How to do an amendment on my tax return   15. How to do an amendment on my tax return De las líneas 2 y 14, anote la que sea menor   16. How to do an amendment on my tax return Multiplique la línea 12 por 85% (0. How to do an amendment on my tax return 85). How to do an amendment on my tax return Si la línea 12 es cero, anote “-0-”. How to do an amendment on my tax return   17. How to do an amendment on my tax return Sume las líneas 15 y 16. How to do an amendment on my tax return   18. How to do an amendment on my tax return Multiplique la línea 1 por 85% (0. How to do an amendment on my tax return 85). How to do an amendment on my tax return   19. How to do an amendment on my tax return Beneficios sujetos a impuestos. How to do an amendment on my tax return De las líneas 17 y 18, anote la que sea menor. How to do an amendment on my tax return Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. How to do an amendment on my tax return   Ejemplo 3. How to do an amendment on my tax return José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. How to do an amendment on my tax return José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. How to do an amendment on my tax return El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. How to do an amendment on my tax return Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. How to do an amendment on my tax return Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. How to do an amendment on my tax return Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. How to do an amendment on my tax return Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. How to do an amendment on my tax return Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. How to do an amendment on my tax return En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). How to do an amendment on my tax return Hoja de Trabajo 1 completada. How to do an amendment on my tax return Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to do an amendment on my tax return • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). How to do an amendment on my tax return Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. How to do an amendment on my tax return Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . How to do an amendment on my tax return • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. How to do an amendment on my tax return S. How to do an amendment on my tax return Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. How to do an amendment on my tax return En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. How to do an amendment on my tax return       1. How to do an amendment on my tax return Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. How to do an amendment on my tax return Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to do an amendment on my tax return $10,000 2. How to do an amendment on my tax return Anote la mitad de la línea 1. How to do an amendment on my tax return 5,000 3. How to do an amendment on my tax return Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. How to do an amendment on my tax return     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. How to do an amendment on my tax return Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. How to do an amendment on my tax return -0- 5. How to do an amendment on my tax return Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . How to do an amendment on my tax return . How to do an amendment on my tax return -0- 6. How to do an amendment on my tax return Sume las líneas 2, 3, 4 y 5 45,500 7. How to do an amendment on my tax return Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. How to do an amendment on my tax return     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. How to do an amendment on my tax return -0- 8. How to do an amendment on my tax return ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. How to do an amendment on my tax return Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. How to do an amendment on my tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return   Sí. How to do an amendment on my tax return Reste la línea 7 de la línea 6 45,500 9. How to do an amendment on my tax return Si es: Casado que presenta una declaración conjunta, anote $32,000. How to do an amendment on my tax return Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. How to do an amendment on my tax return 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. How to do an amendment on my tax return 85) y anote el resultado en la línea 17. How to do an amendment on my tax return Luego, pase a la línea 18. How to do an amendment on my tax return   10. How to do an amendment on my tax return ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. How to do an amendment on my tax return Ninguna parte de los beneficios está sujeta a impuestos. How to do an amendment on my tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to do an amendment on my tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. How to do an amendment on my tax return     Sí. How to do an amendment on my tax return Reste la línea 9 de la línea 8 13,500 11. How to do an amendment on my tax return Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. How to do an amendment on my tax return 12,000 12. How to do an amendment on my tax return Reste la línea 11 de la línea 10. How to do an amendment on my tax return Si el resultado es cero o menos, anote “-0-”. How to do an amendment on my tax return 1,500 13. How to do an amendment on my tax return De las líneas 10 y 11, anote la que sea menor 12,000 14. How to do an amendment on my tax return Anote la mitad de la línea 13. How to do an amendment on my tax return 6,000 15. How to do an amendment on my tax return De las líneas 2 y 14, anote la que sea menor 5,000 16. How to do an amendment on my tax return Multiplique la línea 12 por 85% (0. How to do an amendment on my tax return 85). How to do an amendment on my tax return Si la línea 12 es cero, anote “-0-”. How to do an amendment on my tax return 1,275 17. How to do an amendment on my tax return Sume las líneas 15 y 16. How to do an amendment on my tax return 6,275 18. How to do an amendment on my tax return Multiplique la línea 1 por 85% (0. How to do an amendment on my tax return 85). How to do an amendment on my tax return 8,500 19. How to do an amendment on my tax return Beneficios sujetos a impuestos. How to do an amendment on my tax return De las líneas 17 y 18, anote la que sea menor. How to do an amendment on my tax return Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. How to do an amendment on my tax return $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. How to do an amendment on my tax return José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. How to do an amendment on my tax return Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. How to do an amendment on my tax return Pagos por incapacidad. How to do an amendment on my tax return   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. How to do an amendment on my tax return Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. How to do an amendment on my tax return Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. How to do an amendment on my tax return Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. How to do an amendment on my tax return Gastos por asuntos legales. How to do an amendment on my tax return   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. How to do an amendment on my tax return   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). How to do an amendment on my tax return Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. How to do an amendment on my tax return Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. How to do an amendment on my tax return No use una hoja de trabajo en este caso. How to do an amendment on my tax return Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. How to do an amendment on my tax return Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. How to do an amendment on my tax return Declaración conjunta. How to do an amendment on my tax return   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. How to do an amendment on my tax return Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. How to do an amendment on my tax return Ejemplo. How to do an amendment on my tax return Juan y María presentan una declaración conjunta para el año 2013. How to do an amendment on my tax return Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. How to do an amendment on my tax return María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). How to do an amendment on my tax return Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. How to do an amendment on my tax return Reintegro de beneficios recibidos en un año anterior. How to do an amendment on my tax return   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. How to do an amendment on my tax return Deducción de $3,000 o menos. How to do an amendment on my tax return   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. How to do an amendment on my tax return Reclámela en la línea 23 del Anexo A (Formulario 1040). How to do an amendment on my tax return Deducción de más de $3,000. How to do an amendment on my tax return    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. How to do an amendment on my tax return Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. How to do an amendment on my tax return Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. How to do an amendment on my tax return Luego, vuelva a calcular el impuesto para ese año. How to do an amendment on my tax return Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. How to do an amendment on my tax return Reste el resultado del apartado (c) del resultado del apartado (a). How to do an amendment on my tax return Compare el impuesto calculado con los métodos (1) y (2). How to do an amendment on my tax return Su impuesto para el año 2013 es la menor de las dos cantidades. How to do an amendment on my tax return Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). How to do an amendment on my tax return Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. How to do an amendment on my tax return Marque el recuadro d y escriba “ I. How to do an amendment on my tax return R. How to do an amendment on my tax return C. How to do an amendment on my tax return 1341 ” en el espacio al lado de ese recuadro. How to do an amendment on my tax return Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). How to do an amendment on my tax return Prev  Up  Next   Home   More Online Publications