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Myfreetax Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). Myfreetax The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). Myfreetax This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. Myfreetax This publication does not discuss all the tax rules that may apply to your fishing trade or business. Myfreetax For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. Myfreetax If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. Myfreetax Comments and suggestions. Myfreetax   We welcome your comments about this publication and your suggestions for future editions. Myfreetax   You can email us at *taxforms@irs. Myfreetax gov. Myfreetax Please put “Publications Comment” on the subject line. Myfreetax   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Myfreetax NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. Myfreetax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Myfreetax Important Reminder Photographs of missing children. Myfreetax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Myfreetax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Myfreetax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Myfreetax Prev  Up  Next   Home   More Online Publications

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Myfreetax Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Myfreetax Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Myfreetax El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Myfreetax Table of Contents 30. Myfreetax   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Myfreetax   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Myfreetax Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Myfreetax Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Myfreetax Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Myfreetax   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Myfreetax Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Myfreetax   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Myfreetax   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Myfreetax   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Myfreetax   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Myfreetax Requisitos para TodosRequisito 1. Myfreetax Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Myfreetax Tiene que tener un número de Seguro Social válido Requisito 3. Myfreetax Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Myfreetax Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Myfreetax No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Myfreetax Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Myfreetax Tiene que Haber Recibido Ingresos del Trabajo Parte B. Myfreetax Requisitos si Tiene un Hijo CalificadoRequisito 8. Myfreetax Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Myfreetax Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Myfreetax Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Myfreetax Requisitos si no Tiene un Hijo CalificadoRequisito 11. Myfreetax Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Myfreetax No Puede Ser el Dependiente de Otra Persona Requisito 13. Myfreetax Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Myfreetax Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Myfreetax Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Myfreetax Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Myfreetax Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Myfreetax Carla Robles (Formulario 1040EZ) 37. Myfreetax   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications