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Tax Form Ez

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Tax Form Ez

Tax form ez 6. Tax form ez   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Tax form ez Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Tax form ez Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Tax form ez S. Tax form ez Tax Treaties See chapter 7 for information about getting these publications. Tax form ez Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Tax form ez See Table 6-1 at the end of this chapter for a list of these countries. Tax form ez Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Tax form ez If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Tax form ez Treaty benefits generally are available to residents of the United States. Tax form ez They generally are not available to U. Tax form ez S. Tax form ez citizens who do not reside in the United States. Tax form ez However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Tax form ez S. Tax form ez citizens residing in the treaty countries. Tax form ez U. Tax form ez S. Tax form ez citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Tax form ez Certification of U. Tax form ez S. Tax form ez residency. Tax form ez   Use Form 8802, Application for United States Residency Certification, to request certification of U. Tax form ez S. Tax form ez residency for purposes of claiming benefits under a tax treaty. Tax form ez Certification can be requested for the current and any prior calendar years. Tax form ez You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Tax form ez Common Benefits Some common tax treaty benefits are explained below. Tax form ez The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Tax form ez Benefits provided by certain treaties are not provided by others. Tax form ez Personal service income. Tax form ez If you are a U. Tax form ez S. Tax form ez resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Tax form ez Professors and teachers. Tax form ez If you are a U. Tax form ez S. Tax form ez resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Tax form ez Students, trainees, and apprentices. Tax form ez If you are a U. Tax form ez S. Tax form ez resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Tax form ez Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Tax form ez Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Tax form ez Pensions and annuities. Tax form ez If you are a U. Tax form ez S. Tax form ez resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Tax form ez Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Tax form ez Investment income. Tax form ez If you are a U. Tax form ez S. Tax form ez resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Tax form ez Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Tax form ez Tax credit provisions. Tax form ez If you are a U. Tax form ez S. Tax form ez resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Tax form ez Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Tax form ez S. Tax form ez tax on the income. Tax form ez Nondiscrimination provisions. Tax form ez Most U. Tax form ez S. Tax form ez tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Tax form ez S. Tax form ez citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Tax form ez Saving clauses. Tax form ez U. Tax form ez S. Tax form ez treaties contain saving clauses that provide that the treaties do not affect the U. Tax form ez S. Tax form ez taxation of its own citizens and residents. Tax form ez As a result, U. Tax form ez S. Tax form ez citizens and residents generally cannot use the treaty to reduce their U. Tax form ez S. Tax form ez tax liability. Tax form ez However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Tax form ez S. Tax form ez citizens or residents. Tax form ez It is important that you examine the applicable saving clause to determine if an exception applies. Tax form ez More information on treaties. Tax form ez   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Tax form ez Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Tax form ez S. Tax form ez ” appears in the treaty exemption discussions in Publication 901. Tax form ez   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Tax form ez Competent Authority Assistance If you are a U. Tax form ez S. Tax form ez citizen or resident alien, you can request assistance from the U. Tax form ez S. Tax form ez competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Tax form ez You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Tax form ez The U. Tax form ez S. Tax form ez competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Tax form ez Effect of request for assistance. Tax form ez   If your request provides a basis for competent authority assistance, the U. Tax form ez S. Tax form ez competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Tax form ez How to make your request. Tax form ez   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Tax form ez You are denied treaty benefits. Tax form ez Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Tax form ez   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Tax form ez Some of the steps you should consider taking include the following. Tax form ez Filing a protective claim for credit or refund of U. Tax form ez S. Tax form ez taxes. Tax form ez Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Tax form ez Avoiding the lapse or termination of your right to appeal any tax determination. Tax form ez Complying with all applicable procedures for invoking competent authority consideration. Tax form ez Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Tax form ez S. Tax form ez or treaty country tax. Tax form ez Taxpayers can consult with the U. Tax form ez S. Tax form ez competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Tax form ez   The request should contain all essential items of information, including the following items. Tax form ez A reference to the treaty and the treaty provisions on which the request is based. Tax form ez The years and amounts involved in both U. Tax form ez S. Tax form ez dollars and foreign currency. Tax form ez A brief description of the issues for which competent authority assistance is requested. Tax form ez   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Tax form ez Revenue Procedure 2006-54 is available at www. Tax form ez irs. Tax form ez gov/irb/2006-49_IRB/ar13. Tax form ez html. Tax form ez   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Tax form ez S. Tax form ez competent authority assistance under tax treaties. Tax form ez As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Tax form ez    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Tax form ez   In the case of U. Tax form ez S. Tax form ez - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Tax form ez If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Tax form ez Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Tax form ez This table is updated through October 31, 2013. Tax form ez You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Tax form ez You can obtain the text of most U. Tax form ez S. Tax form ez treaties at IRS. Tax form ez gov. Tax form ez You also can request the text of treaties from the Department of Treasury at the following address. Tax form ez Department of Treasury Office of Business and Public Liaison Rm. Tax form ez 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Tax form ez S. Tax form ez Virgin Islands, you can call the IRS at 1-800-829-1040. Tax form ez Table 6–1. Tax form ez List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Tax form ez D. Tax form ez ) Australia TIAS 10773 Dec. Tax form ez 1, 1983 1986-2 C. Tax form ez B. Tax form ez 220 1986-2 C. Tax form ez B. Tax form ez 246 Protocol TIAS Jan. Tax form ez 1, 2004     Austria TIAS Jan. Tax form ez 1, 1999     Bangladesh TIAS Jan. Tax form ez 1, 2007     Barbados TIAS 11090 Jan. Tax form ez 1, 1984 1991-2 C. Tax form ez B. Tax form ez 436 1991-2 C. Tax form ez B. Tax form ez 466 Protocol TIAS Jan. Tax form ez 1, 2005     Belgium TIAS Jan. Tax form ez 1, 2008     Bulgaria TIAS Jan. Tax form ez 1, 2009     Canada2 TIAS 11087 Jan. Tax form ez 1, 1985 1986-2 C. Tax form ez B. Tax form ez 258 1987-2 C. Tax form ez B. Tax form ez 298 Protocol TIAS Jan. Tax form ez 1, 2009     China, People's Republic of TIAS 12065 Jan. Tax form ez 1, 1987 1988-1 C. Tax form ez B. Tax form ez 414 1988-1 C. Tax form ez B. Tax form ez 447 Commonwealth of Independent States3 TIAS 8225 Jan. Tax form ez 1, 1976 1976-2 C. Tax form ez B. Tax form ez 463 1976-2 C. Tax form ez B. Tax form ez 475 Cyprus TIAS 10965 Jan. Tax form ez 1, 1986 1989-2 C. Tax form ez B. Tax form ez 280 1989-2 C. Tax form ez B. Tax form ez 314 Czech Republic TIAS Jan. Tax form ez 1, 1993     Denmark TIAS Jan. Tax form ez 1, 2001     Protocol TIAS Jan. Tax form ez 1, 2008     Egypt TIAS 10149 Jan. Tax form ez 1, 1982 1982-1 C. Tax form ez B. Tax form ez 219 1982-1 C. Tax form ez B. Tax form ez 243 Estonia TIAS Jan. Tax form ez 1, 2000     Finland TIAS 12101 Jan. Tax form ez 1, 1991     Protocol TIAS Jan. Tax form ez 1, 2008     France TIAS Jan. Tax form ez 1, 1996     Protocol TIAS Jan. Tax form ez 1, 2009     Germany TIAS Jan. Tax form ez 1, 1990     Protocol TIAS Jan. Tax form ez 1, 2008     Greece TIAS 2902 Jan. Tax form ez 1, 1953 1958-2 C. Tax form ez B. Tax form ez 1054 T. Tax form ez D. Tax form ez 6109, 1954-2 C. Tax form ez B. Tax form ez 638 Hungary TIAS 9560 Jan. Tax form ez 1, 1980 1980-1 C. Tax form ez B. Tax form ez 333 1980-1 C. Tax form ez B. Tax form ez 354 Iceland TIAS 8151 Jan. Tax form ez 1, 2009     India TIAS Jan. Tax form ez 1, 1991     Indonesia TIAS 11593 Jan. Tax form ez 1, 1990     Ireland TIAS Jan. Tax form ez 1, 1998     Israel TIAS Jan. Tax form ez 1, 1995     Italy TIAS Jan. Tax form ez 1, 2010     Jamaica TIAS 10207 Jan. Tax form ez 1, 1982 1982-1 C. Tax form ez B. Tax form ez 257 1982-1 C. Tax form ez B. Tax form ez 291 Japan TIAS Jan. Tax form ez 1, 2005     Kazakhstan TIAS Jan. Tax form ez 1, 1996     Korea, South TIAS 9506 Jan. Tax form ez 1, 1980 1979-2 C. Tax form ez B. Tax form ez 435 1979-2 C. Tax form ez B. Tax form ez 458 Latvia TIAS Jan. Tax form ez 1, 2000     Lithuania TIAS Jan. Tax form ez 1, 2000     Luxembourg TIAS Jan. Tax form ez 1, 2001     Malta TIAS Jan. Tax form ez 1, 2011     Mexico TIAS Jan. Tax form ez 1,1994     Protocol TIAS Jan. Tax form ez 1, 2004               Table 6–1 (continued). Tax form ez Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Tax form ez D. Tax form ez ) Morocco TIAS 10195 Jan. Tax form ez 1, 1981 1982-2 C. Tax form ez B. Tax form ez 405 1982-2 C. Tax form ez B. Tax form ez 427 Netherlands TIAS Jan. Tax form ez 1, 1994     Protocol TIAS Jan. Tax form ez 1, 2005     New Zealand TIAS 10772 Nov. Tax form ez 2, 1983 1990-2 C. Tax form ez B. Tax form ez 274 1990-2 C. Tax form ez B. Tax form ez 303 Protocol TIAS Jan. Tax form ez 1, 2011     Norway TIAS 7474 Jan. Tax form ez 1, 1971 1973-1 C. Tax form ez B. Tax form ez 669 1973-1 C. Tax form ez B. Tax form ez 693 Protocol TIAS 10205 Jan. Tax form ez 1, 1982 1982-2 C. Tax form ez B. Tax form ez 440 1982-2 C. Tax form ez B. Tax form ez 454 Pakistan TIAS 4232 Jan. Tax form ez 1, 1959 1960-2 C. Tax form ez B. Tax form ez 646 T. Tax form ez D. Tax form ez 6431, 1960-1 C. Tax form ez B. Tax form ez 755 Philippines TIAS 10417 Jan. Tax form ez 1, 1983 1984-2 C. Tax form ez B. Tax form ez 384 1984-2 C. Tax form ez B. Tax form ez 412 Poland TIAS 8486 Jan. Tax form ez 1, 1974 1977-1 C. Tax form ez B. Tax form ez 416 1977-1 C. Tax form ez B. Tax form ez 427 Portugal TIAS Jan. Tax form ez 1, 1996     Romania TIAS 8228 Jan. Tax form ez 1, 1974 1976-2 C. Tax form ez B. Tax form ez 492 1976-2 C. Tax form ez B. Tax form ez 504 Russia TIAS Jan. Tax form ez 1, 1994     Slovak Republic TIAS Jan. Tax form ez 1, 1993     Slovenia TIAS Jan. Tax form ez 1, 2002     South Africa TIAS Jan. Tax form ez 1, 1998     Spain TIAS Jan. Tax form ez 1, 1991     Sri Lanka TIAS Jan. Tax form ez 1, 2004     Sweden TIAS Jan. Tax form ez 1, 1996     Protocol TIAS Jan. Tax form ez 1, 2007     Switzerland TIAS Jan. Tax form ez 1, 1998     Thailand TIAS Jan. Tax form ez 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Tax form ez 1, 1970 1971-2 C. Tax form ez B. Tax form ez 479   Tunisia TIAS Jan. Tax form ez 1, 1990     Turkey TIAS Jan. Tax form ez 1, 1998     Ukraine TIAS Jan. Tax form ez 1, 2001     United Kingdom TIAS Jan. Tax form ez 1, 2004     Venezuela TIAS Jan. Tax form ez 1, 2000      1(TIAS) — Treaties and Other International Act Series. Tax form ez  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Tax form ez 3The U. Tax form ez S. Tax form ez -U. Tax form ez S. Tax form ez S. Tax form ez R. Tax form ez income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Tax form ez Prev  Up  Next   Home   More Online Publications
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Fraudulent email posing as the IRS 'Office of Professional Responsibility'

Nov. 10, 2011:
There is a phishing email risk you need to be aware of. It is a message claiming to be from the IRS Office of Professional Responsibility.

What to look for:

  • The subject line contains the text Acquire new EIN.
  • The body of the message instructs the recipient to obtain a new Employer Identification Number in connection with fraudulent actions on your behalf.
    • (Note that the text in the subject line and/or body of the message may read differently, but the message is similar.)

What to do if you receive such a message:

  1. Do not reply to the sender, access links contained in the email or submit any information 
  2. Forward the message as-is immediately to us at phishing@irs.gov
  3. Review How to report and identify phishing, email scams and bogus IRS websites
  4. If you receive a suspicious email or discover a website posing as the IRS, please forward the email or URL information to the IRS at phishing@irs.gov.

Remember
The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 24-Mar-2014

The Tax Form Ez

Tax form ez 29. Tax form ez   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Tax form ez Los temas abarcan: Quién está sujeto al límite. Tax form ez Qué deducciones detalladas están limitadas. Tax form ez Cómo calcular el límite. Tax form ez Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Tax form ez ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Tax form ez El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Tax form ez ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Tax form ez Intereses pagados —líneas 10,11,12 y 13. Tax form ez Donaciones a organizaciones caritativas —línea 19. Tax form ez Gastos laborales y determinadas deducciones misceláneas —línea 27. Tax form ez Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Tax form ez ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Tax form ez Sin embargo, igualmente están sujetas a otros límites aplicables. Tax form ez Gastos médicos y dentales —línea 4. Tax form ez Gastos de intereses de inversión —línea 14. Tax form ez Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Tax form ez Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Tax form ez Pérdidas por apuestas y juegos de azar —línea 28. Tax form ez ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Tax form ez Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Tax form ez Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Tax form ez ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Tax form ez Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Tax form ez Hoja de trabajo de deducciones detalladas. Tax form ez   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Tax form ez Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Tax form ez Guarde la hoja de trabajo con su documentación. Tax form ez Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Tax form ez Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Tax form ez Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Tax form ez Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Tax form ez Tienen ingresos brutos ajustados de $325,500 en la línea 38. Tax form ez Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Tax form ez Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Tax form ez Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Tax form ez Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Tax form ez Prev  Up  Next   Home   More Online Publications