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How To File Tax Return

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How To File Tax Return

How to file tax return 37. How to file tax return   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. How to file tax return  The maximum adoption credit is $12,970 for 2013. How to file tax return See Adoption Credit . How to file tax return Plug-in electric vehicle credit. How to file tax return  This credit has expired. How to file tax return Credit for prior year minimum tax. How to file tax return  The refundable portion of the credit for prior year minimum tax has expired. How to file tax return Excess withholding of social security and railroad retirement tax. How to file tax return  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. How to file tax return 2% of wages up to $113,700. How to file tax return If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. How to file tax return See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . How to file tax return Introduction This chapter discusses the following nonrefundable credits. How to file tax return Adoption credit. How to file tax return Alternative motor vehicle credit. How to file tax return Alternative fuel vehicle refueling property credit. How to file tax return Credit to holders of tax credit bonds. How to file tax return Foreign tax credit. How to file tax return Mortgage interest credit. How to file tax return Nonrefundable credit for prior year minimum tax. How to file tax return Plug-in electric drive motor vehicle credit. How to file tax return Residential energy credits. How to file tax return Retirement savings contributions credit. How to file tax return This chapter also discusses the following refundable credits. How to file tax return Credit for tax on undistributed capital gain. How to file tax return Health coverage tax credit. How to file tax return Credit for excess social security tax or railroad retirement tax withheld. How to file tax return Several other credits are discussed in other chapters in this publication. How to file tax return Child and dependent care credit (chapter 32). How to file tax return Credit for the elderly or the disabled (chapter 33). How to file tax return Child tax credit (chapter 34). How to file tax return Education credits (chapter 35). How to file tax return Earned income credit (chapter 36). How to file tax return Nonrefundable credits. How to file tax return   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. How to file tax return These credits may reduce your tax to zero. How to file tax return If these credits are more than your tax, the excess is not refunded to you. How to file tax return Refundable credits. How to file tax return   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. How to file tax return These credits are added to the federal income tax withheld and any estimated tax payments you made. How to file tax return If this total is more than your total tax, the excess will be refunded to you. How to file tax return Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. How to file tax return However, if the total of these credits is more than your tax, the excess is not refunded to you. How to file tax return Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. How to file tax return The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. How to file tax return If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. How to file tax return If your modified AGI is $234,580 or more, you cannot take the credit. How to file tax return Qualified adoption expenses. How to file tax return   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. How to file tax return These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. How to file tax return Nonqualified expenses. How to file tax return   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. How to file tax return Eligible child. How to file tax return   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. How to file tax return Child with special needs. How to file tax return   An eligible child is a child with special needs if all three of the following apply. How to file tax return The child was a citizen or resident of the United States (including U. How to file tax return S. How to file tax return possessions) at the time the adoption process began. How to file tax return A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. How to file tax return The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. How to file tax return Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. How to file tax return When to take the credit. How to file tax return   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. How to file tax return If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. How to file tax return See the Instructions for Form 8839 for more specific information on when to take the credit. How to file tax return Foreign child. How to file tax return   If the child is not a U. How to file tax return S. How to file tax return citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. How to file tax return You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. How to file tax return How to take the credit. How to file tax return   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. How to file tax return Include the credit in your total for Form 1040, line 53. How to file tax return Check box c and enter “8839” on the line next to that box. How to file tax return More information. How to file tax return   For more information, see the Instructions for Form 8839. How to file tax return Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. How to file tax return Amount of credit. How to file tax return   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. How to file tax return In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. How to file tax return   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. How to file tax return How to take the credit. How to file tax return   To take the credit, you must complete Form 8910 and attach it to your Form 1040. How to file tax return Include the credit in your total for Form 1040, line 53. How to file tax return Check box c and enter “8910” on the line next to that box. How to file tax return More information. How to file tax return   For more information on the credit, see the Instructions for Form 8910. How to file tax return Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. How to file tax return Qualified alternative fuel vehicle refueling property. How to file tax return   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. How to file tax return To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. How to file tax return To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. How to file tax return   The following are alternative fuels. How to file tax return Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. How to file tax return Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. How to file tax return Electricity. How to file tax return Amount of the credit. How to file tax return   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. How to file tax return For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. How to file tax return How to take the credit. How to file tax return   To take the credit, you must complete Form 8911 and attach it to your Form 1040. How to file tax return Include the credit in your total for Form 1040, line 53. How to file tax return Check box c and enter “8911” on the line next to that box. How to file tax return More information. How to file tax return   For more information on the credit, see the Form 8911 instructions. How to file tax return Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. How to file tax return You may be able to take a credit if you are a holder of one of the following bonds. How to file tax return Clean renewable energy bonds (issued before 2010). How to file tax return New clean renewable energy bonds. How to file tax return Qualified energy conservation bonds. How to file tax return Qualified school construction bonds. How to file tax return Qualified zone academy bonds. How to file tax return Build America bonds. How to file tax return In some instances, an issuer may elect to receive a credit for interest paid on the bond. How to file tax return If the issuer makes this election, you cannot also claim a credit. How to file tax return Interest income. How to file tax return   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. How to file tax return How to take the credit. How to file tax return   Complete Form 8912 and attach it to your Form 1040. How to file tax return Include the credit in your total for Form 1040, line 53. How to file tax return Check box c and enter “8912” on the line next to that box. How to file tax return More information. How to file tax return   For more information, see the Instructions for Form 8912. How to file tax return Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. How to file tax return S. How to file tax return possession as a credit against your U. How to file tax return S. How to file tax return income tax. How to file tax return Or, you can deduct them as an itemized deduction (see chapter 22). How to file tax return You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. How to file tax return S. How to file tax return tax under any of the following. How to file tax return Foreign earned income exclusion. How to file tax return Foreign housing exclusion. How to file tax return Income from Puerto Rico exempt from U. How to file tax return S. How to file tax return tax. How to file tax return Possession exclusion. How to file tax return Limit on the credit. How to file tax return   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. How to file tax return S. How to file tax return tax liability (Form 1040, line 44), multiplied by a fraction. How to file tax return The numerator of the fraction is your taxable income from sources outside the United States. How to file tax return The denominator is your total taxable income from U. How to file tax return S. How to file tax return and foreign sources. How to file tax return See Publication 514 for more information. How to file tax return How to take the credit. How to file tax return   Complete Form 1116 and attach it to your Form 1040. How to file tax return Enter the credit on Form 1040, line 47. How to file tax return Exception. How to file tax return   You do not have to complete Form 1116 to take the credit if all of the following apply. How to file tax return All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). How to file tax return If you had dividend income from shares of stock, you held those shares for at least 16 days. How to file tax return You are not filing Form 4563 or excluding income from sources within Puerto Rico. How to file tax return The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). How to file tax return All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. How to file tax return More information. How to file tax return   For more information on the credit and these requirements, see the Instructions for Form 1116. How to file tax return Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. How to file tax return If you qualify, you can take the credit each year for part of the home mortgage interest you pay. How to file tax return Who qualifies. How to file tax return   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. How to file tax return Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. How to file tax return Amount of credit. How to file tax return   Figure your credit on Form 8396. How to file tax return If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. How to file tax return   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. How to file tax return To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. How to file tax return      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. How to file tax return   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. How to file tax return If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. How to file tax return See Publication 530 for more information. How to file tax return Carryforward. How to file tax return   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. How to file tax return If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. How to file tax return   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). How to file tax return How to take the credit. How to file tax return    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. How to file tax return Be sure to include any credit carryforward from 2010, 2011, and 2012. How to file tax return   Include the credit in your total for Form 1040, line 53. How to file tax return Check box c and enter “8396” on the line next to that box. How to file tax return Reduced home mortgage interest deduction. How to file tax return   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. How to file tax return You must do this even if part of that amount is to be carried forward to 2014. How to file tax return For more information about the home mortgage interest deduction, see chapter 23. How to file tax return Recapture of federal mortgage subsidy. How to file tax return   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. How to file tax return The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. How to file tax return See the Instructions for Form 8828 and chapter 15 for more information. How to file tax return More information. How to file tax return   For more information on the credit, see the Form 8396 instructions. How to file tax return Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. How to file tax return If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. How to file tax return This is called the alternative minimum tax. How to file tax return The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. How to file tax return If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. How to file tax return You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. How to file tax return How to take the credit. How to file tax return    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. How to file tax return Include the credit in your total for Form 1040, line 53, and check box b. How to file tax return You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. How to file tax return More information. How to file tax return   For more information on the credit, see the Instructions for Form 8801. How to file tax return Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. How to file tax return Qualified plug-in electric drive motor vehicle. How to file tax return   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. How to file tax return Qualified two- or three-wheeled plug-in electric vehicle. How to file tax return   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. How to file tax return 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. How to file tax return Certification and other requirements. How to file tax return   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. How to file tax return However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. How to file tax return   The following requirements must also be met to qualify for the credit. How to file tax return You are the owner of the vehicle. How to file tax return If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. How to file tax return You placed the vehicle in service during 2013. How to file tax return The vehicle is manufactured primarily for use on public streets, roads, and highways. How to file tax return The original use of the vehicle began with you. How to file tax return You acquired the vehicle for your use or to lease to others, and not for resale. How to file tax return In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. How to file tax return You use the vehicle primarily in the United States. How to file tax return How to take the credit. How to file tax return   To take the credit, you must complete Form 8936 and attach it to your Form 1040. How to file tax return Include the credit in your total for Form 1040, line 53. How to file tax return Check box c and enter “8936” on the line next to that box. How to file tax return More information. How to file tax return   For more information on the credit, see the Form 8936 instructions. How to file tax return Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. How to file tax return Nonbusiness energy property credit. How to file tax return Residential energy efficient property credit. How to file tax return If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. How to file tax return Nonbusiness energy property credit. How to file tax return   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. How to file tax return   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. How to file tax return    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. How to file tax return   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. How to file tax return Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. How to file tax return Exterior window (including skylights). How to file tax return Exterior doors. How to file tax return Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. How to file tax return   Residential energy property is any of the following. How to file tax return Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. How to file tax return Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. How to file tax return Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. How to file tax return Residential energy efficient property credit. How to file tax return   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. How to file tax return The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. How to file tax return Basis reduction. How to file tax return   You must reduce the basis of your home by the amount of any credit allowed. How to file tax return How to take the credit. How to file tax return   Complete Form 5695 and attach it to your Form 1040. How to file tax return Enter the credit on Form 1040, line 52. How to file tax return More information. How to file tax return   For more information on these credits, see the Form 5695 instructions. How to file tax return Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. How to file tax return However, you cannot take the credit if either of the following applies. How to file tax return The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). How to file tax return The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). How to file tax return Student. How to file tax return   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. How to file tax return School. How to file tax return   A school includes a technical, trade, or mechanical school. How to file tax return It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. How to file tax return How to take the credit. How to file tax return   Figure the credit on Form 8880. How to file tax return Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. How to file tax return More information. How to file tax return   For more information on the credit, see the Form 8880 instructions. How to file tax return Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. How to file tax return If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. How to file tax return Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. How to file tax return If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. How to file tax return The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. How to file tax return How to take the credit. How to file tax return   To take the credit, attach Copy B of Form 2439 to your Form 1040. How to file tax return Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. How to file tax return More information. How to file tax return   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. How to file tax return Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. How to file tax return You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. How to file tax return You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. How to file tax return S. How to file tax return Treasury–HCTC. How to file tax return ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. How to file tax return You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). How to file tax return You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. How to file tax return S. How to file tax return military health system (TRICARE). How to file tax return You were not imprisoned under federal, state, or local authority. How to file tax return Your employer did not pay 50% or more of the cost of coverage. How to file tax return You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. How to file tax return But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. How to file tax return If you meet all of these conditions, you may be able to take a credit of up to 72. How to file tax return 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. How to file tax return You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. How to file tax return The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. How to file tax return You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. How to file tax return If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. How to file tax return TAA recipient. How to file tax return   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). How to file tax return Example. How to file tax return You received a trade adjustment allowance for January 2013. How to file tax return You were an eligible TAA recipient on the first day of January and February. How to file tax return Alternative TAA recipient. How to file tax return   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. How to file tax return Example. How to file tax return You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. How to file tax return The program was established by the Department of Labor. How to file tax return You were an eligible alternative TAA recipient on the first day of October and November. How to file tax return RTAA recipient. How to file tax return   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. How to file tax return PBGC pension recipient. How to file tax return   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. How to file tax return You were age 55 or older on the first day of the month. How to file tax return You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). How to file tax return If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. How to file tax return How to take the credit. How to file tax return   To take the credit, complete Form 8885 and attach it to your Form 1040. How to file tax return Include your credit in the total for Form 1040, line 71, and check box c. How to file tax return   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. How to file tax return For details, see Publication 502 or Form 8885. How to file tax return More information. How to file tax return   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. How to file tax return Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. How to file tax return If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. How to file tax return If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. How to file tax return If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. How to file tax return 2% rate. How to file tax return You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. How to file tax return For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. How to file tax return 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. How to file tax return 45%) or the Additional Medicare Tax rate (. How to file tax return 9%). How to file tax return The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. How to file tax return Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. How to file tax return 40 RRTA tier 2 $84,300 $3,709. How to file tax return 20 All wages are subject to Medicare tax withholding. How to file tax return   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. How to file tax return Be sure to attach a copy of all of your W-2 forms. How to file tax return Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. How to file tax return Employer's error. How to file tax return   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. How to file tax return The employer should adjust the tax for you. How to file tax return If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. How to file tax return Joint return. How to file tax return   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. How to file tax return Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. How to file tax return How to figure the credit if you did not work for a railroad. How to file tax return   If you did not work for a railroad during 2013, figure the credit as follows: 1. How to file tax return Add all social security tax withheld (but not more than $7,049. How to file tax return 40 for each employer). How to file tax return Enter the total here   2. How to file tax return Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. How to file tax return Add lines 1 and 2. How to file tax return If $7,049. How to file tax return 40 or less, stop here. How to file tax return You cannot take  the credit   4. How to file tax return Social security tax limit 7,049. How to file tax return 40 5. How to file tax return Credit. How to file tax return Subtract line 4 from line 3. How to file tax return Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. How to file tax return You are married and file a joint return with your spouse who had no gross income in 2013. How to file tax return During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. How to file tax return Social security tax of $3,720 was withheld. How to file tax return You also worked for another employer in 2013 and earned $55,000 in wages. How to file tax return $3,410 of social security tax was withheld from these wages. How to file tax return Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. How to file tax return 60 for the excess social security tax withheld. How to file tax return 1. How to file tax return Add all social security tax withheld (but not more than $7,049. How to file tax return 40 for each employer). How to file tax return Enter the total here $7,130. How to file tax return 00 2. How to file tax return Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. How to file tax return Add lines 1 and 2. How to file tax return If $7,049. How to file tax return 40 or less, stop here. How to file tax return You cannot take the credit 7,130. How to file tax return 00 4. How to file tax return Social security tax limit 7,049. How to file tax return 40 5. How to file tax return Credit. How to file tax return Subtract line 4 from line 3. How to file tax return Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. How to file tax return 60 How to figure the credit if you worked for a railroad. How to file tax return   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. How to file tax return Add all social security and tier 1 RRTA tax withheld at the 6. How to file tax return 2% rate (but not more than $7,049. How to file tax return 40 for each employer). How to file tax return Enter the total here   2. How to file tax return Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. How to file tax return Add lines 1 and 2. How to file tax return If $7,049. How to file tax return 40 or less, stop here. How to file tax return You cannot take  the credit   4. How to file tax return Social security and tier 1 RRTA  tax limit 7,049. How to file tax return 40 5. How to file tax return Credit. How to file tax return Subtract line 4 from line 3. How to file tax return Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. How to file tax return   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. How to file tax return More information. How to file tax return   For more information on the credit, see Publication 505. How to file tax return Prev  Up  Next   Home   More Online Publications
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The How To File Tax Return

How to file tax return 18. How to file tax return   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. How to file tax return Documento (instrumento) de divorcio o separación judicial. How to file tax return Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How to file tax return Impuestos y seguro. How to file tax return Otros pagos a terceros. How to file tax return Documentos Firmados Después de 1984Pagos a terceros. How to file tax return Excepción. How to file tax return Pagos sustitutivos. How to file tax return Específicamente designado como pensión para hijos menores. How to file tax return Contingencia relacionada con su hijo. How to file tax return Pago claramente asociado con una contingencia. How to file tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. How to file tax return Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. How to file tax return Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. How to file tax return Cómo deducir la pensión para el cónyuge divorciado que pagó. How to file tax return Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. How to file tax return Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. How to file tax return “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. How to file tax return La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. How to file tax return No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. How to file tax return La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. How to file tax return Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. How to file tax return Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. How to file tax return Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. How to file tax return Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. How to file tax return Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to file tax return Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. How to file tax return Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. How to file tax return Definiciones. How to file tax return   Las siguientes son definiciones aplicables a lo largo de este capítulo. How to file tax return Cónyuge o ex cónyuge. How to file tax return   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. How to file tax return Documento (instrumento) de divorcio o separación judicial. How to file tax return   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. How to file tax return Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). How to file tax return Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to file tax return Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. How to file tax return Pagos que no son pensión para el cónyuge divorciado. How to file tax return   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. How to file tax return La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. How to file tax return Pagos a terceros. How to file tax return   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. How to file tax return Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. How to file tax return ), impuestos, matrícula escolar, etcétera. How to file tax return A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. How to file tax return Primas de un seguro de vida. How to file tax return   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. How to file tax return Pagos por una vivienda comprada conjuntamente. How to file tax return   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. How to file tax return Pagos hipotecarios. How to file tax return   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. How to file tax return Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. How to file tax return Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. How to file tax return Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. How to file tax return Impuestos y seguro. How to file tax return   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. How to file tax return Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. How to file tax return Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. How to file tax return    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. How to file tax return Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. How to file tax return Otros pagos a terceros. How to file tax return   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. How to file tax return Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. How to file tax return Excepción para documentos firmados antes de 1985. How to file tax return   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. How to file tax return Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. How to file tax return   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. How to file tax return irs. How to file tax return gov/pub504. How to file tax return Ejemplo 1. How to file tax return En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. How to file tax return En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. How to file tax return El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. How to file tax return El documento de divorcio se trata como si hubiese sido firmado antes de 1985. How to file tax return Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to file tax return Ejemplo 2. How to file tax return Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. How to file tax return En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. How to file tax return Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to file tax return Requisitos de la pensión para el cónyuge divorciado. How to file tax return   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. How to file tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. How to file tax return Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. How to file tax return No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. How to file tax return El pago no se considera pensión para hijos menores. How to file tax return Cada uno de estos requisitos se trata a continuación. How to file tax return Requisito de pagos en efectivo. How to file tax return   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. How to file tax return Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). How to file tax return La firma de una escritura de deuda por parte del pagador. How to file tax return Uso de los bienes del pagador. How to file tax return Pagos a terceros. How to file tax return   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. How to file tax return Vea Pagos a terceros bajo Reglas Generales, anteriormente. How to file tax return   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. How to file tax return La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. How to file tax return Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. How to file tax return Pagos no designados como pensión para el cónyuge divorciado. How to file tax return   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. How to file tax return Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. How to file tax return Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). How to file tax return Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. How to file tax return   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. How to file tax return La copia debe ser adjuntada cada año en el que la designación corresponda. How to file tax return Los cónyuges no pueden vivir en la misma vivienda. How to file tax return    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. How to file tax return Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. How to file tax return   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. How to file tax return Excepción. How to file tax return   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. How to file tax return Tabla 18-1. How to file tax return Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. How to file tax return Los pagos no son requeridos por un documento de divorcio o de separación judicial. How to file tax return El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. How to file tax return El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. How to file tax return Los pagos son en efectivo (incluyendo cheques o giros). How to file tax return El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. How to file tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. How to file tax return El documento indica que el pago no es pensión para el cónyuge divorciado. How to file tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. How to file tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. How to file tax return Los pagos no son requeridos después de la muerte del cónyuge beneficiario. How to file tax return Los pagos son requeridos después de la muerte del cónyuge beneficiario. How to file tax return El pago no se considera pensión para hijos menores. How to file tax return El pago se considera pensión para hijos menores. How to file tax return Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. How to file tax return Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. How to file tax return Obligación de pagos después de la muerte del cónyuge beneficiario. How to file tax return   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. How to file tax return Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. How to file tax return   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. How to file tax return Ejemplo. How to file tax return Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. How to file tax return En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. How to file tax return También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. How to file tax return La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. How to file tax return Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. How to file tax return Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. How to file tax return Pagos sustitutivos. How to file tax return   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. How to file tax return Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. How to file tax return Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. How to file tax return Ejemplo 1. How to file tax return Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. How to file tax return Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. How to file tax return Su ex cónyuge tiene la custodia de sus hijos menores de edad. How to file tax return El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. How to file tax return Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. How to file tax return Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. How to file tax return De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. How to file tax return Ejemplo 2. How to file tax return Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. How to file tax return Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. How to file tax return El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. How to file tax return Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). How to file tax return Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. How to file tax return Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. How to file tax return El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. How to file tax return Pensión para hijos menores. How to file tax return   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. How to file tax return La cantidad o parte designada podría variar con el tiempo. How to file tax return Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. How to file tax return Específicamente designado como pensión para hijos menores. How to file tax return   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. How to file tax return Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. How to file tax return Contingencia relacionada con su hijo. How to file tax return   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. How to file tax return No importa si es seguro o probable que el suceso vaya a ocurrir. How to file tax return Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. How to file tax return Pago claramente asociado con una contingencia. How to file tax return   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. How to file tax return Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. How to file tax return Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. How to file tax return En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. How to file tax return   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. How to file tax return Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. How to file tax return Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. How to file tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. How to file tax return Tiene que presentar el Formulario 1040. How to file tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to file tax return Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. How to file tax return En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. How to file tax return Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. How to file tax return Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. How to file tax return Anote el total de sus pagos en la línea 31a. How to file tax return Tiene que proveer el SSN o ITIN de su cónyuge. How to file tax return Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. How to file tax return Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. How to file tax return Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. How to file tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to file tax return Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. How to file tax return Si no lo hace, podría tener que pagar una multa de $50. How to file tax return Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. How to file tax return Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. How to file tax return Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. How to file tax return El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. How to file tax return No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. How to file tax return El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. How to file tax return Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. How to file tax return Cuándo aplicar la regla de recuperación. How to file tax return   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. How to file tax return   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. How to file tax return Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. How to file tax return Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. How to file tax return Cómo calcular la recuperación. How to file tax return   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. How to file tax return Cómo incluir la recuperación en los ingresos. How to file tax return   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). How to file tax return Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). How to file tax return En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to file tax return Cómo deducir la recuperación. How to file tax return   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). How to file tax return Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). How to file tax return En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to file tax return Prev  Up  Next   Home   More Online Publications