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Tax forms online 30. Tax forms online   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. Tax forms online Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. Tax forms online Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. Tax forms online Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. Tax forms online El resultado es el total de los impuestos. Tax forms online Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. Tax forms online Esta sección expone los puntos generales para calcular el impuesto. Tax forms online Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. Tax forms online Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. Tax forms online Impuestos. Tax forms online   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. Tax forms online No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. Tax forms online (Vea el capítulo 16). Tax forms online Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. Tax forms online (Vea los capítulos 8 y 16). Tax forms online Distribuciones de suma global. Tax forms online (Vea el capítulo 10). Tax forms online Ingresos procedentes de la agricultura o pesca. Tax forms online (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. Tax forms online Ingresos de inversiones de más de $2,000 para determinados hijos. Tax forms online (Vea el capítulo 31). Tax forms online Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. Tax forms online (Vea el capítulo 31). Tax forms online Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. Tax forms online (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. Tax forms online Créditos. Tax forms online   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. Tax forms online Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. Tax forms online La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. Tax forms online CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. Tax forms online Vea Pagos , más adelante. Tax forms online   Existen otros créditos no abordados en esta publicación. Tax forms online Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. Tax forms online Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. Tax forms online Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. Tax forms online Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. Tax forms online Crédito de oportunidad laboral. Tax forms online Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. Tax forms online Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. Tax forms online Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. Tax forms online Otros impuestos. Tax forms online   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. Tax forms online Este capítulo no explica dichos impuestos adicionales. Tax forms online Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Tax forms online Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. Tax forms online OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). Tax forms online   Existen impuestos adicionales que no se explican en esta publicación. Tax forms online Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. Tax forms online Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). Tax forms online Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. Tax forms online El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. Tax forms online Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. Tax forms online Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. Tax forms online Recibió ingresos de $108. Tax forms online 28 o más como empleado de una iglesia. Tax forms online Impuesto Adicional del Medicare. Tax forms online Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. Tax forms online 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. Tax forms online Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. Tax forms online Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Tax forms online Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Tax forms online El NIIT es un impuesto de 3. Tax forms online 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. Tax forms online Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. Tax forms online Impuestos sobre recuperaciones. Tax forms online Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. Tax forms online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax forms online Impuesto sobre beneficios en exceso de la sección 72(m)(5). Tax forms online Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. Tax forms online Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. Tax forms online Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. Tax forms online Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. Tax forms online La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. Tax forms online Impuestos sobre pagos de contrato blindado. Tax forms online Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. Tax forms online La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. Tax forms online Vea las instrucciones para la línea 60 del Formulario 1040. Tax forms online Impuestos sobre distribuciones acumuladas de fideicomisos. Tax forms online Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. Tax forms online Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. Tax forms online Impuestos adicionales sobre las cuentas HSA o MSA. Tax forms online Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. Tax forms online Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. Tax forms online Impuestos adicionales en cuentas Coverdell ESA para estudios. Tax forms online Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. Tax forms online Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. Tax forms online Impuestos adicionales sobre programas de matrícula calificada. Tax forms online Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. Tax forms online Vea la Publicación 970 y el Formulario 5329, ambos en inglés. Tax forms online Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. Tax forms online Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. Tax forms online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax forms online Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. Tax forms online Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. Tax forms online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax forms online Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. Tax forms online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax forms online Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. Tax forms online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax forms online Devolución del crédito tributario para comprador de primera vivienda. Tax forms online Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. Tax forms online Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. Tax forms online Pagos. Tax forms online   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. Tax forms online Incluya los créditos que se tratan como pagos. Tax forms online Este capítulo no explica dichos pagos ni créditos. Tax forms online Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Tax forms online Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. Tax forms online PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. Tax forms online Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. Tax forms online Se declara en la línea 70 del Formulario 1040. Tax forms online Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. Tax forms online Reembolso o saldo adeudado. Tax forms online   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. Tax forms online Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. Tax forms online Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. Tax forms online La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Tax forms online Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). Tax forms online Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. Tax forms online Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. Tax forms online Ajustes y elementos de preferencia tributaria. Tax forms online   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. Tax forms online Información adicional. Tax forms online   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. Tax forms online Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. Tax forms online Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. Tax forms online Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. Tax forms online Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. Tax forms online El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. Tax forms online Cuándo el IRS no puede calcularle los impuestos. Tax forms online   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. Tax forms online Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. Tax forms online Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. Tax forms online Su ingreso tributable es $100,000 o más. Tax forms online Detalla las deducciones. Tax forms online Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. Tax forms online Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. Tax forms online Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. Tax forms online Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. Tax forms online Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. Tax forms online Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. Tax forms online Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. Tax forms online Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. Tax forms online Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. Tax forms online Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. Tax forms online Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. Tax forms online Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. Tax forms online Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. Tax forms online Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. Tax forms online Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. Tax forms online En el espacio provisto, anote su número de Seguro Social. Tax forms online Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. Tax forms online Firme y feche la declaración y escriba su(s) oficio(s). Tax forms online Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. Tax forms online En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. Tax forms online Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. Tax forms online Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. Tax forms online Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. Tax forms online También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). Tax forms online Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. Tax forms online Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. Tax forms online Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. Tax forms online Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. Tax forms online Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. Tax forms online Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. Tax forms online Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. Tax forms online No llene las líneas 9 a 12. Tax forms online Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Tax forms online Pagos. Tax forms online   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. Tax forms online El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. Tax forms online Crédito por ingreso del trabajo. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. Tax forms online Escriba “EIC” en el espacio a la izquierda de la línea 8a. Tax forms online Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Tax forms online   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). Tax forms online Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. Tax forms online Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. Tax forms online Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Tax forms online No llene la línea 28. Tax forms online Llene las líneas 29 a 33 y 36 a 40 si le corresponden. Tax forms online Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. Tax forms online Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. Tax forms online No llene las líneas 34, 35 ni 42 a la 46. Tax forms online Pagos. Tax forms online   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. Tax forms online Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. Tax forms online Crédito por gastos del cuidado de menores y dependientes. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. Tax forms online Anote la cantidad del crédito en la línea 29. Tax forms online El IRS no le calculará este crédito. Tax forms online Crédito para ancianos o personas incapacitadas. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. Tax forms online Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. Tax forms online En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Tax forms online Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Tax forms online Crédito por ingreso del trabajo. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Tax forms online Anote “EIC” a la izquierda del espacio de la línea 38a. Tax forms online Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Tax forms online   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Tax forms online Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. Tax forms online   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). Tax forms online Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. Tax forms online Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. Tax forms online No llene la línea 44. Tax forms online Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. Tax forms online Lea las líneas 45 a la 71. Tax forms online Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. Tax forms online Además, no complete la línea 55 ni las líneas 73 a 77. Tax forms online No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. Tax forms online Pagos. Tax forms online   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. Tax forms online Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. Tax forms online Crédito por gastos del cuidado de menores y dependientes. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. Tax forms online Anote la cantidad del crédito en la línea 48. Tax forms online El IRS no le calculará este crédito. Tax forms online Crédito para ancianos o personas incapacitadas. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. Tax forms online Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. Tax forms online En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Tax forms online Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Tax forms online Crédito por ingreso del trabajo. Tax forms online   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Tax forms online Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. Tax forms online Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Tax forms online   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Tax forms online Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. Tax forms online   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). Tax forms online Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. Tax forms online Prev  Up  Next   Home   More Online Publications
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Tax forms online 32. Tax forms online   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Tax forms online Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Tax forms online  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Tax forms online See Taxpayer identification number under Qualifying Person Test, later. Tax forms online You may have to pay employment taxes. Tax forms online  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Tax forms online Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Tax forms online See Employment Taxes for Household Employers , later. Tax forms online Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Tax forms online Tests you must meet to claim the credit. Tax forms online How to figure the credit. Tax forms online How to claim the credit. Tax forms online Employment taxes you may have to pay as a household employer. Tax forms online You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Tax forms online The credit can be up to 35% of your expenses. Tax forms online To qualify, you must pay these expenses so you can work or look for work. Tax forms online This credit should not be confused with the child tax credit discussed in chapter 34. Tax forms online Dependent care benefits. Tax forms online   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Tax forms online You must complete Form 2441, Part III, before you can figure the amount of your credit. Tax forms online See Dependent Care Benefits under How To Figure the Credit, later. Tax forms online Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Tax forms online The care must be for one or more qualifying persons who are identified on Form 2441. Tax forms online (See Qualifying Person Test . Tax forms online ) You (and your spouse if filing jointly) must have earned income during the year. Tax forms online (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Tax forms online ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Tax forms online (See Work-Related Expense Test , later. Tax forms online ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Tax forms online If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Tax forms online You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Tax forms online (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Tax forms online ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Tax forms online If you are married, you must file a joint return, unless an exception applies to you. Tax forms online (See Joint Return Test , later. Tax forms online ) You must identify the care provider on your tax return. Tax forms online (See Provider Identification Test , later. Tax forms online ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Tax forms online (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Tax forms online See Reduced Dollar Limit under How To Figure the Credit, later. Tax forms online ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Tax forms online Figure 32-A. Tax forms online Can You Claim the Credit? Please click here for the text description of the image. Tax forms online Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Tax forms online A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Tax forms online Dependent defined. Tax forms online   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Tax forms online To be your dependent, a person must be your qualifying child (or your qualifying relative). Tax forms online Qualifying child. Tax forms online   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Tax forms online More information. Tax forms online   For more information about who is a dependent or a qualifying child, see chapter 3. Tax forms online Physically or mentally not able to care for oneself. Tax forms online   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Tax forms online Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Tax forms online Person qualifying for part of year. Tax forms online   You determine a person's qualifying status each day. Tax forms online For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Tax forms online Also see Yearly limit under Dollar Limit, later. Tax forms online Birth or death of otherwise qualifying person. Tax forms online   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Tax forms online Taxpayer identification number. Tax forms online   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Tax forms online If the correct information is not shown, the credit may be reduced or disallowed. Tax forms online Individual taxpayer identification number (ITIN) for aliens. Tax forms online   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Tax forms online The ITIN is entered wherever an SSN is requested on a tax return. Tax forms online To apply for an ITIN, see Form W-7. Tax forms online   An ITIN is for tax use only. Tax forms online It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Tax forms online S. Tax forms online law. Tax forms online Adoption taxpayer identification number (ATIN). Tax forms online   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Tax forms online File Form W-7A, Application for Taxpayer Identification Number for Pending U. Tax forms online S. Tax forms online Adoptions. Tax forms online Child of divorced or separated parents or parents living apart. Tax forms online   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Tax forms online   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Tax forms online If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Tax forms online For details and an exception for a parent who works at night, see Pub. Tax forms online 501. Tax forms online   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Tax forms online Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Tax forms online Earned income. Tax forms online   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Tax forms online A net loss from self-employment reduces earned income. Tax forms online Earned income also includes strike benefits and any disability pay you report as wages. Tax forms online   Generally, only taxable compensation is included. Tax forms online However, you can elect to include nontaxable combat pay in earned income. Tax forms online If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Tax forms online (In other words, if one of you makes the election, the other one can also make it but does not have to. Tax forms online ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Tax forms online Members of certain religious faiths opposed to social security. Tax forms online   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Tax forms online See Earned Income Test in Publication 503. Tax forms online Not earned income. Tax forms online   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Tax forms online S. Tax forms online trade or business, or Any amount received for work while an inmate in a penal institution. Tax forms online Rule for student-spouse or spouse not able to care for self. Tax forms online   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Tax forms online (Your spouse also must live with you for more than half the year. Tax forms online )   If you are filing a joint return, this rule also applies to you. Tax forms online You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Tax forms online   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Tax forms online   This rule applies to only one spouse for any one month. Tax forms online If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Tax forms online Full-time student. Tax forms online   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Tax forms online You must have been a full-time student for some part of each of 5 calendar months during the year. Tax forms online (The months need not be consecutive. Tax forms online ) School. Tax forms online   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Tax forms online A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Tax forms online Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Tax forms online Expenses are considered work-related only if both of the following are true. Tax forms online They allow you (and your spouse if filing jointly) to work or look for work. Tax forms online They are for a qualifying person's care. Tax forms online Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Tax forms online If you are married, generally both you and your spouse must work or look for work. Tax forms online One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Tax forms online Your work can be for others or in your own business or partnership. Tax forms online It can be either full time or part time. Tax forms online Work also includes actively looking for work. Tax forms online However, if you do not find a job and have no earned income for the year, you cannot take this credit. Tax forms online See Earned Income Test , earlier. Tax forms online An expense is not considered work-related merely because you had it while you were working. Tax forms online The purpose of the expense must be to allow you to work. Tax forms online Whether your expenses allow you to work or look for work depends on the facts. Tax forms online Example 1. Tax forms online The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Tax forms online Example 2. Tax forms online You work during the day. Tax forms online Your spouse works at night and sleeps during the day. Tax forms online You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Tax forms online Your expenses are considered work-related. Tax forms online Volunteer work. Tax forms online    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Tax forms online Work for part of year. Tax forms online   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Tax forms online For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. Tax forms online However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Tax forms online Temporary absence from work. Tax forms online   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Tax forms online Instead, you can figure your credit including the expenses you paid for the period of absence. Tax forms online   An absence of 2 weeks or less is a short, temporary absence. Tax forms online An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Tax forms online Example. Tax forms online You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Tax forms online You become ill and miss 4 months of work but receive sick pay. Tax forms online You continue to pay the nanny to care for the children while you are ill. Tax forms online Your absence is not a short, temporary absence, and your expenses are not considered work-related. Tax forms online Part-time work. Tax forms online   If you work part-time, you generally must figure your expenses for each day. Tax forms online However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Tax forms online Any day when you work at least 1 hour is a day of work. Tax forms online Example 1. Tax forms online You work 3 days a week. Tax forms online While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Tax forms online You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Tax forms online Your child attends the center 5 days a week. Tax forms online Your work-related expenses are limited to $150 a week. Tax forms online Example 2. Tax forms online The facts are the same as in Example 1 except the center does not offer a 3-day option. Tax forms online The entire $250 weekly fee may be a work-related expense. Tax forms online Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Tax forms online You do not have to choose the least expensive way of providing care. Tax forms online The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Tax forms online Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Tax forms online Expenses for household services qualify if part of the services is for the care of qualifying persons. Tax forms online See Household services , later. Tax forms online Expenses not for care. Tax forms online   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Tax forms online However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Tax forms online   Child support payments are not for care and do not qualify for the credit. Tax forms online Education. Tax forms online   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Tax forms online Expenses to attend kindergarten or a higher grade are not expenses for care. Tax forms online Do not use these expenses to figure your credit. Tax forms online   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Tax forms online   Summer school and tutoring programs are not for care. Tax forms online Example 1. Tax forms online You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Tax forms online The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Tax forms online You can count the total cost when you figure the credit. Tax forms online Example 2. Tax forms online You place your 10-year-old child in a boarding school so you can work full time. Tax forms online Only the part of the boarding school expense that is for the care of your child is a work-related expense. Tax forms online You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Tax forms online You cannot count any part of the amount you pay the school for your child's education. Tax forms online Care outside your home. Tax forms online   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Tax forms online Dependent care center. Tax forms online   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Tax forms online   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Tax forms online Camp. Tax forms online   The cost of sending your child to an overnight camp is not considered a work-related expense. Tax forms online The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Tax forms online Transportation. Tax forms online   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Tax forms online This includes transportation by bus, subway, taxi, or private car. Tax forms online However, transportation not provided by a care provider is not for the care of a qualifying person. Tax forms online Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Tax forms online Fees and deposits. Tax forms online   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Tax forms online However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Tax forms online Example 1. Tax forms online You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Tax forms online The fee you paid is a work-related expense. Tax forms online Example 2. Tax forms online You placed a deposit with a preschool to reserve a place for your 3-year-old child. Tax forms online You later sent your child to a different preschool and forfeited the deposit. Tax forms online The forfeited deposit is not for care and so is not a work-related expense. Tax forms online Household services. Tax forms online   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Tax forms online   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Tax forms online They include the services of a housekeeper, maid, or cook. Tax forms online However, they do not include the services of a chauffeur, bartender, or gardener. Tax forms online See Household Services in Publication 503 for more information. Tax forms online   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Tax forms online Taxes paid on wages. Tax forms online   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Tax forms online See Employment Taxes for Household Employers , later. Tax forms online Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Tax forms online However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Tax forms online Joint Return Test Generally, married couples must file a joint return to take the credit. Tax forms online However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Tax forms online Legally separated. Tax forms online   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Tax forms online You may be eligible to take the credit on your return using head of household filing status. Tax forms online Married and living apart. Tax forms online   You are not considered married and are eligible to take the credit if all the following apply. Tax forms online You file a return apart from your spouse. Tax forms online Your home is the home of a qualifying person for more than half the year. Tax forms online You pay more than half the cost of keeping up your home for the year. Tax forms online Your spouse does not live in your home for the last 6 months of the year. Tax forms online Costs of keeping up a home. Tax forms online   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Tax forms online   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Tax forms online   They also do not include the purchase, permanent improvement, or replacement of property. Tax forms online For example, you cannot include the cost of replacing a water heater. Tax forms online However, you can include the cost of repairing a water heater. Tax forms online Death of spouse. Tax forms online   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Tax forms online If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Tax forms online Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Tax forms online Use Form 2441, Part I, to show the information. Tax forms online If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Tax forms online Information needed. Tax forms online   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Tax forms online   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Tax forms online If the care provider is an organization, then it is the employer identification number (EIN). Tax forms online   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Tax forms online In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Tax forms online   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Tax forms online Getting the information. Tax forms online   You can use Form W-10 to request the required information from the care provider. Tax forms online If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Tax forms online    You should keep this information with your tax records. Tax forms online Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Tax forms online Due diligence. Tax forms online   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Tax forms online However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Tax forms online   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Tax forms online Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Tax forms online Provider refusal. Tax forms online   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Tax forms online Enter “See Attached Statement” in the columns calling for the information you do not have. Tax forms online Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Tax forms online Be sure to write your name and social security number on this statement. Tax forms online The statement will show that you used due diligence in trying to furnish the necessary information. Tax forms online U. Tax forms online S. Tax forms online citizens and resident aliens living abroad. Tax forms online   If you are living abroad, your care provider may not have, and may not be required to get, a U. Tax forms online S. Tax forms online taxpayer identification number (for example, an SSN or EIN). Tax forms online If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Tax forms online How To Figure the Credit Your credit is a percentage of your work-related expenses. Tax forms online Your expenses are subject to the earned income limit and the dollar limit. Tax forms online The percentage is based on your adjusted gross income. Tax forms online Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Tax forms online Expenses prepaid in an earlier year. Tax forms online   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Tax forms online Claim the expenses for the later year as if they were actually paid in that later year. Tax forms online Expenses not paid until the following year. Tax forms online   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Tax forms online You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Tax forms online See Payments for prior year's expenses under Amount of Credit in Publication 503. Tax forms online    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Tax forms online You may be able to claim a credit for them on your 2014 return. Tax forms online Expenses reimbursed. Tax forms online   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Tax forms online Example. Tax forms online You paid work-related expenses of $3,000. Tax forms online You are reimbursed $2,000 by a state social services agency. Tax forms online You can use only $1,000 to figure your credit. Tax forms online Medical expenses. Tax forms online   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Tax forms online You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Tax forms online   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Tax forms online However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Tax forms online    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Tax forms online Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Tax forms online See Reduced Dollar Limit , later. Tax forms online But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Tax forms online Dependent care benefits. Tax forms online   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Tax forms online Your salary may have been reduced to pay for these benefits. Tax forms online If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Tax forms online See Statement for employee , later. Tax forms online Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Tax forms online Enter the amount of these benefits on Form 2441, Part III, line 12. Tax forms online Exclusion or deduction. Tax forms online   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Tax forms online Your employer can tell you whether your benefit plan qualifies. Tax forms online To claim the exclusion, you must complete Part III of Form 2441. Tax forms online You cannot use Form 1040EZ. Tax forms online   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Tax forms online Therefore, you would not get an exclusion from wages. Tax forms online Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Tax forms online To claim the deduction, you must use Form 2441. Tax forms online   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Tax forms online The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Tax forms online See Earned Income Limit, later. Tax forms online    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Tax forms online Statement for employee. Tax forms online   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Tax forms online Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Tax forms online Effect of exclusion on credit. Tax forms online   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Tax forms online Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Tax forms online Earned income is defined under Earned Income Test , earlier. Tax forms online For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Tax forms online Separated spouse. Tax forms online   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. Tax forms online Use only your income in figuring the earned income limit. Tax forms online Surviving spouse. Tax forms online   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Tax forms online Community property laws. Tax forms online   You should disregard community property laws when you figure earned income for this credit. Tax forms online You or your spouse is a student or not able to care for self. Tax forms online   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Tax forms online His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Tax forms online Spouse works. Tax forms online   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Tax forms online Spouse qualifies for part of month. Tax forms online    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Tax forms online You are a student or not able to care for self. Tax forms online   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Tax forms online For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Tax forms online If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Tax forms online Both spouses qualify. Tax forms online   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Tax forms online Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Tax forms online This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Tax forms online If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Tax forms online This $6,000 limit does not need to be divided equally among them. Tax forms online For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Tax forms online Yearly limit. Tax forms online   The dollar limit is a yearly limit. Tax forms online The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Tax forms online Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Tax forms online Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Tax forms online Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Tax forms online Your reduced dollar limit is figured on Form 2441, Part III. Tax forms online See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Tax forms online Example 1. Tax forms online George is a widower with one child and earns $24,000 a year. Tax forms online He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Tax forms online His employer pays an additional $1,000 under a dependent care benefit plan. Tax forms online This $1,000 is excluded from George's income. Tax forms online Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Tax forms online This is because his dollar limit is reduced as shown next. Tax forms online   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Tax forms online Randall is married and both he and his wife are employed. Tax forms online Each has earned income in excess of $6,000. Tax forms online They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Tax forms online Randall's work-related expenses are $6,000 for the year. Tax forms online Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Tax forms online Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Tax forms online Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Tax forms online This is because his dollar limit is reduced as shown next. Tax forms online   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Tax forms online This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Tax forms online The following table shows the percentage to use based on adjusted gross income. Tax forms online   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Tax forms online You cannot claim the credit on Form 1040EZ. Tax forms online Form 1040 or 1040A. Tax forms online   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Tax forms online Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Tax forms online Limit on credit. Tax forms online   The amount of credit you can claim is generally limited to the amount of your tax. Tax forms online For more information, see the Instructions for Form 2441. Tax forms online Tax credit not refundable. Tax forms online   You cannot get a refund for any part of the credit that is more than this limit. Tax forms online Recordkeeping. Tax forms online You should keep records of your work-related expenses. Tax forms online Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Tax forms online Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Tax forms online Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Tax forms online If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Tax forms online If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Tax forms online Self-employed persons who are in business for themselves are not household employees. Tax forms online Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Tax forms online If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Tax forms online This control could include providing rules of conduct and appearance and requiring regular reports. Tax forms online In this case, you do not have to pay employment taxes. Tax forms online But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Tax forms online If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Tax forms online Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Tax forms online Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Tax forms online Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Tax forms online For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Tax forms online State employment tax. Tax forms online   You may also have to pay state unemployment tax. Tax forms online Contact your state unemployment tax office for information. Tax forms online You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax forms online For a list of state unemployment tax agencies, visit the U. Tax forms online S. Tax forms online Department of Labor's website. Tax forms online A link to that website is in Publication 926, or you can find it with an online search. Tax forms online Prev  Up  Next   Home   More Online Publications