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Tax forms 32. Tax forms   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Tax forms  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Tax forms Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Tax forms Podría verse obligado a pagar los impuestos sobre la nómina. Tax forms  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Tax forms Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Tax forms Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Tax forms Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Tax forms Cómo calcular el crédito. Tax forms Cómo reclamar el crédito. Tax forms Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Tax forms Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Tax forms El crédito puede ser hasta el 35% de sus gastos. Tax forms Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Tax forms Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Tax forms Beneficios para el cuidado de dependientes. Tax forms   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Tax forms Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Tax forms Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Tax forms Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Tax forms Vea más adelante Requisitos de la Persona Calificada . Tax forms Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Tax forms Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Tax forms Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Tax forms Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Tax forms Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Tax forms Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Tax forms Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Tax forms Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Tax forms Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Tax forms Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Tax forms Vea Requisito de la Declaración Conjunta , más adelante. Tax forms Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Tax forms Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Tax forms Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Tax forms Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Tax forms Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Tax forms Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Tax forms Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Tax forms Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Tax forms Definición de dependiente. Tax forms   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Tax forms Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Tax forms Hijo calificado. Tax forms   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Tax forms Información adicional. Tax forms   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Tax forms Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Tax forms   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Tax forms También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Tax forms Figura 32–A. Tax forms ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Tax forms   Se determina si una persona reúne o no los requisitos a diario. Tax forms Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Tax forms Vea también Límite annual bajo Límite de Dinero , más adelante. Tax forms Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Tax forms   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Tax forms Número de identificación del contribuyente. Tax forms   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Tax forms Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Tax forms Número de identificación de contribuyente individual para extranjeros. Tax forms   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Tax forms El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Tax forms Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Tax forms   El ITIN se utiliza solamente para propósitos tributarios. Tax forms El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Tax forms Número de identificación del contribuyente en proceso de adopción. Tax forms   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Tax forms Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Tax forms S. Tax forms Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Tax forms Hijo de padres divorciados o separados o que viven aparte. Tax forms   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Tax forms   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Tax forms Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Tax forms Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Tax forms   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Tax forms Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Tax forms Ingreso del trabajo. Tax forms   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Tax forms Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Tax forms El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Tax forms   Generalmente, sólo se incluye esa compensación que es tributable. Tax forms Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Tax forms Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Tax forms (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Tax forms Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Tax forms Miembros de ciertas religiones opuestas al Seguro Social. Tax forms   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Tax forms Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Tax forms Ingreso no derivado del trabajo. Tax forms   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Tax forms Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Tax forms   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Tax forms Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Tax forms   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Tax forms Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Tax forms   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Tax forms   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Tax forms Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Tax forms Estudiante a tiempo completo. Tax forms   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Tax forms Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Tax forms Dichos meses no tienen que ser consecutivos. Tax forms Escuela. Tax forms   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Tax forms No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Tax forms Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Tax forms Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Tax forms Son para el cuidado de una persona calificada. Tax forms Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Tax forms Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Tax forms A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Tax forms Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Tax forms Su empleo puede ser a tiempo completo o a tiempo parcial. Tax forms También se le considera empleado si está buscando trabajo activamente. Tax forms Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Tax forms Vea Requisito del Ingreso del Trabajo , anteriormente. Tax forms Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Tax forms Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Tax forms Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Tax forms Ejemplo 1. Tax forms El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Tax forms Ejemplo 2. Tax forms Usted trabaja durante el día. Tax forms Su cónyuge trabaja por la noche y duerme por el día. Tax forms Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Tax forms Estos gastos se consideran gastos de trabajo. Tax forms Trabajo voluntario. Tax forms    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Tax forms Trabajo parte del año. Tax forms   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Tax forms Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Tax forms Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Tax forms Ausencia temporal del trabajo. Tax forms   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Tax forms En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Tax forms   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Tax forms Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Tax forms Ejemplo. Tax forms Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Tax forms Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Tax forms Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Tax forms La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Tax forms Trabajo a tiempo parcial. Tax forms   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Tax forms No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Tax forms Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Tax forms Ejemplo 1. Tax forms Trabaja 3 días a la semana. Tax forms Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Tax forms El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Tax forms A su hijo le cuidan en el centro 5 días a la semana. Tax forms Los gastos relacionados con el trabajo se limitan a $150 a la semana. Tax forms Ejemplo 2. Tax forms Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Tax forms El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Tax forms Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Tax forms No se le requiere escoger la manera más barata de proveer dichos cuidados. Tax forms El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Tax forms Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Tax forms Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Tax forms Vea Servicios domésticos , más adelante. Tax forms Gastos que no son por cuidados. Tax forms   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Tax forms Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Tax forms   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Tax forms Educación. Tax forms   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Tax forms Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Tax forms No use estos gastos para calcular el crédito. Tax forms   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Tax forms   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Tax forms Ejemplo 1. Tax forms Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Tax forms El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Tax forms Puede incluir el costo total cuando calcule el crédito. Tax forms Ejemplo 2. Tax forms Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Tax forms Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Tax forms Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Tax forms No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Tax forms Cuidado fuera de su domicilio. Tax forms   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Tax forms Centro de cuidado para dependientes. Tax forms   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Tax forms   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Tax forms Campamento. Tax forms   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Tax forms El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Tax forms Transporte. Tax forms   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Tax forms Esto incluye transporte en autobús, metro, taxi o auto privado. Tax forms Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Tax forms Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Tax forms Cargos y depósitos. Tax forms   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Tax forms Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Tax forms Ejemplo 1. Tax forms Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Tax forms El cargo que usted pagó se considera un gasto relacionado con el trabajo. Tax forms Ejemplo 2. Tax forms Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Tax forms Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Tax forms El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Tax forms Servicios domésticos. Tax forms   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Tax forms   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Tax forms Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Tax forms Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Tax forms Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Tax forms   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Tax forms Impuestos pagados sobre el salario. Tax forms   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Tax forms Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Tax forms Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Tax forms Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Tax forms Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Tax forms Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Tax forms Si está legalmente separado. Tax forms   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Tax forms Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Tax forms Casados que viven aparte. Tax forms   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Tax forms Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Tax forms Usted paga más de la mitad del costo de mantener su hogar durante el año. Tax forms Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Tax forms Gastos de mantenimiento de la vivienda. Tax forms   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Tax forms   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Tax forms   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Tax forms Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Tax forms Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Tax forms Fallecimiento del cónyuge. Tax forms   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Tax forms Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Tax forms Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Tax forms Use la Parte I del Formulario 2441 para mostrar la información. Tax forms Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Tax forms Información que se necesita. Tax forms   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Tax forms   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Tax forms Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Tax forms   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Tax forms En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Tax forms   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Tax forms Cómo obtener la información. Tax forms   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Tax forms Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Tax forms    Debería mantener esta información como documentación de su historial tributario. Tax forms No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Tax forms Debida diligencia. Tax forms   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Tax forms Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Tax forms   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Tax forms Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Tax forms Negativa del proveedor a dar información. Tax forms   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Tax forms Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Tax forms Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Tax forms Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Tax forms Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Tax forms Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Tax forms   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Tax forms UU. Tax forms (por ejemplo, un número de Seguro Social o número de identificación del empleador). Tax forms De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Tax forms Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Tax forms Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Tax forms El porcentaje se basa en su ingreso bruto ajustado. Tax forms Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Tax forms Gastos pagados por adelantado en un año anterior. Tax forms   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Tax forms Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Tax forms Gastos no pagados hasta el año siguiente. Tax forms   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Tax forms Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Tax forms Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Tax forms    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Tax forms Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Tax forms Gastos reembolsados. Tax forms   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Tax forms Ejemplo. Tax forms Usted pagó $3,000 en gastos relacionados con el trabajo. Tax forms Una agencia estatal de servicios sociales le reembolsa $2,000. Tax forms Puede usar sólamente $1,000 para calcular el crédito. Tax forms Gastos médicos. Tax forms   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Tax forms Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Tax forms   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Tax forms Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Tax forms    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Tax forms Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Tax forms Vea más adelante Reducción del Límite de Dinero . Tax forms No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Tax forms Beneficios para el cuidado de dependientes. Tax forms   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Tax forms Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Tax forms Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Tax forms Vea Informe del empleado , más adelante. Tax forms Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Tax forms Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Tax forms Exclusión o deducción. Tax forms   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Tax forms Su empleador le puede decir si su plan de beneficios reúne los requisitos. Tax forms Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Tax forms No puede usar el Formulario 1040EZ. Tax forms   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Tax forms Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Tax forms Para declarar la deducción, tiene que usar el Formulario 2441. Tax forms   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Tax forms La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Tax forms Vea Límite del Ingreso del Trabajo, más adelante. Tax forms    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Tax forms Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Tax forms Informe del empleado. Tax forms   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Tax forms Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Tax forms Efecto de la exclusión sobre el crédito. Tax forms   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Tax forms Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Tax forms El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Tax forms En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Tax forms Cónyuge separado. Tax forms   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Tax forms Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Tax forms Cónyuge sobreviviente. Tax forms   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Tax forms Leyes de los bienes gananciales. Tax forms   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Tax forms Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Tax forms   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Tax forms Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Tax forms Si su cónyuge trabaja. Tax forms   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Tax forms Si su cónyuge reúne los requisitos por una parte de un mes. Tax forms    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Tax forms Usted es estudiante o no puede cuidar de sí mismo. Tax forms   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Tax forms Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Tax forms Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Tax forms Si ambos cónyuges reúnen los requisitos. Tax forms   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Tax forms Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Tax forms El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Tax forms Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Tax forms No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Tax forms Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Tax forms Límite anual. Tax forms   El límite de dinero es un límite anual. Tax forms La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Tax forms Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Tax forms Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Tax forms Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Tax forms La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Tax forms Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Tax forms Ejemplo 1. Tax forms Jorge es viudo, tiene un hijo y gana $24,000 al año. Tax forms Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Tax forms Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Tax forms Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Tax forms Estos $1,000 se excluyen de los ingresos de Jorge. Tax forms Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Tax forms Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Tax forms Ronaldo está casado y tanto él como su esposa trabajan. Tax forms Cada uno tiene ingreso del trabajo superior a $6,000. Tax forms Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Tax forms Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Tax forms Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Tax forms El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Tax forms Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Tax forms Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Tax forms Esto se debe a la reducción de su límite de dinero, explicada a continuación. Tax forms   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Tax forms Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Tax forms La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $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 hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Tax forms No puede reclamar el crédito en el Formulario 1040EZ. Tax forms Formulario 1040 ó 1040A. Tax forms   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Tax forms Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Tax forms Límite de crédito. Tax forms   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Tax forms Para más información vea las Instrucciones del Formulario 2441. Tax forms Crédito tributario no reembolsable. Tax forms   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Tax forms Mantenimiento de documentación. Tax forms Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Tax forms Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Tax forms Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Tax forms Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Tax forms Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Tax forms Las personas que trabajan por cuenta propia no son empleados domésticos. Tax forms Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Tax forms Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Tax forms Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Tax forms Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Tax forms Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Tax forms Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Tax forms Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Tax forms El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Tax forms El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Tax forms Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Tax forms Impuestos estatales sobre la nómina. Tax forms   Es posible que también tenga que pagar el impuesto estatal de desempleo. Tax forms Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Tax forms También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Tax forms Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Tax forms S. Tax forms Department of Labor (Departamento del Trabajo). Tax forms Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Tax forms Prev  Up  Next   Home   More Online Publications
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Tax Information For International Businesses

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

2012 Offshore Voluntary Disclosure Program
The IRS offers an offshore voluntary disclosure program to help people get current with their taxes. The current program is open for an indefinite period until otherwise announced.

Transfer Pricing Audit Roadmap Now Available
The Transfer Pricing Audit Roadmap is a toolkit organized around a notional 24 month audit timeline. It provides recommended audit procedures and links to reference material. It is not intended as a template. Every transfer pricing case is unique and requires the exercise of judgment and discretion.

Help with Tax Questions - International Taxpayers
If you've looked around our site and still didn't find the answer to your general tax question for International Taxpayers, we'd like to help.

Qualified Intermediaries (QI)
A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules.

U.S. Withholding Agent Program
Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.

Internal Revenue Service International Visitors' Program (IVP)
The purpose of the International Visitors Program is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries.

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

U.S. Citizens by Birth or through a U.S. Citizen Parent
All persons born in the United States are U.S. citizens. This is the case regardless of the tax or immigration status of a persons parents. Furthermore, a person born outside the United States may also be a U.S. citizen at birth if at least one parent is a U.S. citizen and has lived in the United States for a period of time.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

Taxation of Nonresident Aliens
The U.S. source income of nonresident aliens is subject to U.S. taxation.

Taxation of U.S. Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.

Foreign Students and Scholars
Aliens temporarily present in the United States as students, trainees, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Tax Withholding on Foreign Persons
This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. This section also covers tax withholding and reporting rules on payments of U.S. source income made to foreign persons.

Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.

Taxation of Foreign Athletes and Entertainers
This section describes the special rules which affect the taxation of foreign athletes and entertainers who have income sourced in the United States.

Alien Taxation - Certain Essential Concepts
This section describes certain essential concepts involved in the taxation of aliens.

Classification of Taxpayers for U.S. Tax Purposes
This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.

Determining Alien Tax Status
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet the Green Card test or the Substantial Presence test.

Taxation of Dual-Status Aliens
You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.

Special Categories of Alien Workers
For U.S. tax purposes, Au Pairs and Farm Workers may be treated differently than others.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Employees of Foreign Governments or International Organizations
The wages paid to employees of foreign governments and international organizations are not usually taxable, but may be taxable in the case of U.S. citizens and resident aliens.

New Developments in International Taxation
This section provides the latest news on international taxes.

Miscellaneous International Tax Issues
This section covers subjects not previously discussed.

Frequently Asked Questions - International Taxpayers
Frequently Asked Questions for Aliens and U.S. Citizens Living Abroad

Page Last Reviewed or Updated: 25-Mar-2014

 

The Tax Forms

Tax forms 5. Tax forms   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Tax forms Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Tax forms   If you are a U. Tax forms S. Tax forms citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Tax forms S. Tax forms law. Tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Tax forms If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Tax forms For details, see Publication 54, Tax Guide for U. Tax forms S. Tax forms Citizens and Resident Aliens Abroad. Tax forms Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Tax forms The following topics are included. Tax forms Bonuses and awards. Tax forms Special rules for certain employees. Tax forms Sickness and injury benefits. Tax forms The chapter explains what income is included in the employee's gross income and what is not included. Tax forms Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Tax forms Form W-2. Tax forms    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Tax forms Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Tax forms   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Tax forms These wages must be included on line 7 of Form 1040. Tax forms See Form 8919 for more information. Tax forms Childcare providers. Tax forms    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Tax forms If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Tax forms You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Tax forms Babysitting. Tax forms   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Tax forms Miscellaneous Compensation This section discusses different types of employee compensation. Tax forms Advance commissions and other earnings. Tax forms   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Tax forms    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Tax forms If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Tax forms See Repayments in chapter 12. Tax forms Allowances and reimbursements. Tax forms    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Tax forms If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Tax forms Back pay awards. Tax forms    Include in income amounts you are awarded in a settlement or judgment for back pay. Tax forms These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Tax forms They should be reported to you by your employer on Form W-2. Tax forms Bonuses and awards. Tax forms   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Tax forms These include prizes such as vacation trips for meeting sales goals. Tax forms If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Tax forms However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Tax forms Employee achievement award. Tax forms   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Tax forms However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Tax forms Your employer can tell you whether your award is a qualified plan award. Tax forms Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Tax forms   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Tax forms A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Tax forms Example. Tax forms Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Tax forms Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Tax forms However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Tax forms Differential wage payments. Tax forms   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Tax forms These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Tax forms The payments are reported as wages on Form W-2. Tax forms Government cost-of-living allowances. Tax forms   Most payments received by U. Tax forms S. Tax forms Government civilian employees for working abroad are taxable. Tax forms However, certain cost-of-living allowances are tax free. Tax forms Publication 516, U. Tax forms S. Tax forms Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Tax forms Nonqualified deferred compensation plans. Tax forms   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Tax forms This amount is shown on Form W-2, box 12, using code Y. Tax forms This amount is not included in your income. Tax forms   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Tax forms This amount is included in your wages shown on Form W-2, box 1. Tax forms It is also shown on Form W-2, box 12, using code Z. Tax forms Note received for services. Tax forms    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Tax forms When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Tax forms Do not include that part again in your income. Tax forms Include the rest of the payment in your income in the year of payment. Tax forms   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Tax forms Severance pay. Tax forms   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Tax forms Accrued leave payment. Tax forms    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Tax forms   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Tax forms You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Tax forms Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Tax forms Outplacement services. Tax forms   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Tax forms    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Tax forms Sick pay. Tax forms   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Tax forms In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Tax forms A state sickness or disability fund. Tax forms An association of employers or employees. Tax forms An insurance company, if your employer paid for the plan. Tax forms However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Tax forms For more information, see Publication 525. Tax forms Social security and Medicare taxes paid by employer. Tax forms   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Tax forms The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Tax forms However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Tax forms Stock appreciation rights. Tax forms   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Tax forms When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Tax forms You include the cash payment in your income in the year you use the right. Tax forms Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Tax forms Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Tax forms Accounting period. Tax forms   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Tax forms Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Tax forms The general rule: benefits are reported for a full calendar year (January 1–December 31). Tax forms The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Tax forms For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Tax forms  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Tax forms   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Tax forms Form W-2. Tax forms   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Tax forms Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Tax forms However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Tax forms Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Tax forms Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Tax forms For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Tax forms Long-term care coverage. Tax forms    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Tax forms However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Tax forms This amount will be reported as wages in box 1 of your Form W-2. Tax forms   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Tax forms Archer MSA contributions. Tax forms    Contributions by your employer to your Archer MSA generally are not included in your income. Tax forms Their total will be reported in box 12 of Form W-2 with code R. Tax forms You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Tax forms File the form with your return. Tax forms Health flexible spending arrangement (health FSA). Tax forms   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Tax forms Note. Tax forms Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Tax forms The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Tax forms For more information, see Notice 2012-40, 2012-26 I. Tax forms R. Tax forms B. Tax forms 1046, available at www. Tax forms irs. Tax forms gov/irb/2012-26 IRB/ar09. Tax forms html. Tax forms Health reimbursement arrangement (HRA). Tax forms   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Tax forms Health savings accounts (HSA). Tax forms   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Tax forms Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Tax forms Contributions made by your employer are not included in your income. Tax forms Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Tax forms Distributions not used for qualified medical expenses are included in your income. Tax forms See Publication 969 for the requirements of an HSA. Tax forms   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Tax forms The contributions are treated as a distribution of money and are not included in the partner's gross income. Tax forms Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Tax forms In both situations, the partner can deduct the contribution made to the partner's HSA. Tax forms   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Tax forms The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Tax forms Qualified HSA funding distribution. Tax forms   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Tax forms See Publication 590 for the requirements for these qualified HSA funding distributions. Tax forms Failure to maintain eligibility. Tax forms   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Tax forms If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Tax forms This income is also subject to an additional 10% tax. Tax forms Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Tax forms See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Tax forms Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Tax forms They also are included as social security and Medicare wages in boxes 3 and 5. Tax forms However, they are not included as wages in box 1. Tax forms To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Tax forms File the form with your return. Tax forms De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Tax forms In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Tax forms Holiday gifts. Tax forms   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Tax forms However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Tax forms Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Tax forms For more information, see Publication 970, Tax Benefits for Education. Tax forms Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Tax forms However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Tax forms For exceptions, see Entire cost excluded , and Entire cost taxed , later. Tax forms If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Tax forms Also, it is shown separately in box 12 with code C. Tax forms Group-term life insurance. Tax forms   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Tax forms Permanent benefits. Tax forms   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Tax forms Your employer should be able to tell you the amount to include in your income. Tax forms Accidental death benefits. Tax forms   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Tax forms Former employer. Tax forms   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Tax forms Also, it is shown separately in box 12 with code C. Tax forms Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Tax forms You must pay these taxes with your income tax return. Tax forms Include them on line 60, Form 1040, and follow the instructions for line 60. Tax forms For more information, see the Instructions for Form 1040. Tax forms Two or more employers. Tax forms   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Tax forms If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Tax forms You must figure how much to include in your income. Tax forms Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Tax forms Figuring the taxable cost. Tax forms   Use the following worksheet to figure the amount to include in your income. Tax forms     Worksheet 5-1. Tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Tax forms Enter the total amount of your insurance coverage from your employer(s) 1. Tax forms   2. Tax forms Limit on exclusion for employer-provided group-term life insurance coverage 2. Tax forms 50,000 3. Tax forms Subtract line 2 from line 1 3. Tax forms   4. Tax forms Divide line 3 by $1,000. Tax forms Figure to the nearest tenth 4. Tax forms   5. Tax forms Go to Table 5-1. Tax forms Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Tax forms   6. Tax forms Multiply line 4 by line 5 6. Tax forms   7. Tax forms Enter the number of full months of coverage at this cost. Tax forms 7. Tax forms   8. Tax forms Multiply line 6 by line 7 8. Tax forms   9. Tax forms Enter the premiums you paid per month 9. Tax forms       10. Tax forms Enter the number of months you paid the premiums 10. Tax forms       11. Tax forms Multiply line 9 by line 10. Tax forms 11. Tax forms   12. Tax forms Subtract line 11 from line 8. Tax forms Include this amount in your income as wages 12. Tax forms      Table 5-1. Tax forms Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Tax forms 05 25 through 29 . Tax forms 06 30 through 34 . Tax forms 08 35 through 39 . Tax forms 09 40 through 44 . Tax forms 10 45 through 49 . Tax forms 15 50 through 54 . Tax forms 23 55 through 59 . Tax forms 43 60 through 64 . Tax forms 66 65 through 69 1. Tax forms 27 70 and older 2. Tax forms 06 Example. Tax forms You are 51 years old and work for employers A and B. Tax forms Both employers provide group-term life insurance coverage for you for the entire year. Tax forms Your coverage is $35,000 with employer A and $45,000 with employer B. Tax forms You pay premiums of $4. Tax forms 15 a month under the employer B group plan. Tax forms You figure the amount to include in your income as shown in Worksheet 5-1. Tax forms Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Tax forms Worksheet 5-1. Tax forms Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Tax forms Enter the total amount of your insurance coverage from your employer(s) 1. Tax forms 80,000 2. Tax forms Limit on exclusion for employer-provided group-term life insurance coverage 2. Tax forms 50,000 3. Tax forms Subtract line 2 from line 1 3. Tax forms 30,000 4. Tax forms Divide line 3 by $1,000. Tax forms Figure to the nearest tenth 4. Tax forms 30. Tax forms 0 5. Tax forms Go to Table 5-1. Tax forms Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Tax forms . Tax forms 23 6. Tax forms Multiply line 4 by line 5 6. Tax forms 6. Tax forms 90 7. Tax forms Enter the number of full months of coverage at this cost. Tax forms 7. Tax forms 12 8. Tax forms Multiply line 6 by line 7 8. Tax forms 82. Tax forms 80 9. Tax forms Enter the premiums you paid per month 9. Tax forms 4. Tax forms 15     10. Tax forms Enter the number of months you paid the premiums 10. Tax forms 12     11. Tax forms Multiply line 9 by line 10. Tax forms 11. Tax forms 49. Tax forms 80 12. Tax forms Subtract line 11 from line 8. Tax forms Include this amount in your income as wages 12. Tax forms 33. Tax forms 00 Entire cost excluded. Tax forms   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Tax forms You are permanently and totally disabled and have ended your employment. Tax forms Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Tax forms A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Tax forms (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Tax forms ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Tax forms Entire cost taxed. Tax forms   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Tax forms You are a key employee and your employer's plan discriminates in favor of key employees. Tax forms Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Tax forms Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Tax forms You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Tax forms Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Tax forms A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Tax forms Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Tax forms However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Tax forms Exclusion limit. Tax forms   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Tax forms   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Tax forms   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Tax forms   If the benefits have a value that is more than these limits, the excess must be included in your income. Tax forms You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Tax forms Commuter highway vehicle. Tax forms   This is a highway vehicle that seats at least six adults (not including the driver). Tax forms At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Tax forms Transit pass. Tax forms   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Tax forms Qualified parking. Tax forms   This is parking provided to an employee at or near the employer's place of business. Tax forms It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Tax forms It does not include parking at or near the employee's home. Tax forms Qualified bicycle commuting. Tax forms   This is reimbursement based on the number of qualified bicycle commuting months for the year. Tax forms A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Tax forms The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Tax forms Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Tax forms (Your employer can tell you whether your retirement plan is qualified. Tax forms ) However, the cost of life insurance coverage included in the plan may have to be included. Tax forms See Group-Term Life Insurance , earlier, under Fringe Benefits. Tax forms If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Tax forms However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Tax forms For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Tax forms S. Tax forms Civil Service Retirement Benefits, if you are a federal employee or retiree). Tax forms Elective deferrals. Tax forms   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Tax forms The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Tax forms An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Tax forms However, it is included in wages subject to social security and Medicare taxes. Tax forms   Elective deferrals include elective contributions to the following retirement plans. Tax forms Cash or deferred arrangements (section 401(k) plans). Tax forms The Thrift Savings Plan for federal employees. Tax forms Salary reduction simplified employee pension plans (SARSEP). Tax forms Savings incentive match plans for employees (SIMPLE plans). Tax forms Tax-sheltered annuity plans (403(b) plans). Tax forms Section 501(c)(18)(D) plans. Tax forms Section 457 plans. Tax forms Qualified automatic contribution arrangements. Tax forms   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Tax forms You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Tax forms The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Tax forms   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Tax forms Overall limit on deferrals. Tax forms   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Tax forms The limit for SIMPLE plans is $12,000. Tax forms The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Tax forms The limit for section 457 plans is the lesser of your includible compensation or $17,500. Tax forms Amounts deferred under specific plan limits are part of the overall limit on deferrals. Tax forms Designated Roth contributions. Tax forms   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Tax forms Designated Roth contributions are treated as elective deferrals, except that they are included in income. Tax forms Excess deferrals. Tax forms   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Tax forms However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Tax forms   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Tax forms See Publication 525 for a discussion of the tax treatment of excess deferrals. Tax forms Catch-up contributions. Tax forms   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Tax forms Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Tax forms However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Tax forms Your employer can tell you which kind of option you hold. Tax forms For more information, see Publication 525. Tax forms Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Tax forms However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Tax forms (You can choose to include the value of the property in your income in the year it is transferred to you. Tax forms ) For more information, see Restricted Property in Publication 525. Tax forms Dividends received on restricted stock. Tax forms   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Tax forms Your employer should include these payments on your Form W-2. Tax forms Stock you chose to include in income. Tax forms   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Tax forms Report them on your return as dividends. Tax forms For a discussion of dividends, see chapter 8. Tax forms    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Tax forms Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Tax forms Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Tax forms , in addition to your salary. Tax forms If the offering is made to the religious institution, it is not taxable to you. Tax forms If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Tax forms However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Tax forms See chapter 24. Tax forms Pension. Tax forms    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Tax forms It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Tax forms Housing. Tax forms    Special rules for housing apply to members of the clergy. Tax forms Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Tax forms However, the exclusion cannot be more than the reasonable pay for your service. Tax forms If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Tax forms The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Tax forms However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Tax forms For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Tax forms Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Tax forms Services performed for the order. Tax forms   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Tax forms   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Tax forms Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Tax forms Example. Tax forms You are a member of a church order and have taken a vow of poverty. Tax forms You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Tax forms You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Tax forms However, you remain under the general direction and control of the order. Tax forms You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Tax forms Services performed outside the order. Tax forms   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Tax forms They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Tax forms If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Tax forms Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Tax forms Example. Tax forms Mark Brown is a member of a religious order and has taken a vow of poverty. Tax forms He renounces all claims to his earnings and turns over his earnings to the order. Tax forms Mark is a schoolteacher. Tax forms He was instructed by the superiors of the order to get a job with a private tax-exempt school. Tax forms Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Tax forms Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Tax forms The wages Mark earns working for the school are included in his income. Tax forms Foreign Employer Special rules apply if you work for a foreign employer. Tax forms U. Tax forms S. Tax forms citizen. Tax forms   If you are a U. Tax forms S. Tax forms citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Tax forms Social security and Medicare taxes. Tax forms   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Tax forms However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Tax forms This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Tax forms Employees of international organizations or foreign governments. Tax forms   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Tax forms   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Tax forms You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Tax forms Your work is like the work done by employees of the United States in foreign countries. Tax forms The foreign government gives an equal exemption to employees of the United States in its country. Tax forms Waiver of alien status. Tax forms   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Tax forms See Foreign Employer in Publication 525. Tax forms Employment abroad. Tax forms   For information on the tax treatment of income earned abroad, see Publication 54. Tax forms Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Tax forms Allowances generally are not taxed. Tax forms For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Tax forms Differential wage payments. Tax forms   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Tax forms These wages are subject to income tax withholding and are reported on a Form W-2. Tax forms See the discussion under Miscellaneous Compensation , earlier. Tax forms Military retirement pay. Tax forms   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Tax forms Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Tax forms   For more detailed discussion of survivor annuities, see chapter 10. Tax forms Disability. Tax forms   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Tax forms Veterans' benefits. Tax forms   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Tax forms The following amounts paid to veterans or their families are not taxable. Tax forms Education, training, and subsistence allowances. Tax forms Disability compensation and pension payments for disabilities paid either to veterans or their families. Tax forms Grants for homes designed for wheelchair living. Tax forms Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Tax forms Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Tax forms Interest on insurance dividends you leave on deposit with the VA. Tax forms Benefits under a dependent-care assistance program. Tax forms The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Tax forms Payments made under the compensated work therapy program. Tax forms Any bonus payment by a state or political subdivision because of service in a combat zone. Tax forms Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Tax forms Peace Corps. Tax forms   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Tax forms Taxable allowances. Tax forms   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Tax forms Living allowances designated by the Director of the Peace Corps as basic compensation. Tax forms These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Tax forms Leave allowances. Tax forms Readjustment allowances or termination payments. Tax forms These are considered received by you when credited to your account. Tax forms Example. Tax forms Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Tax forms Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Tax forms Volunteers in Service to America (VISTA). Tax forms   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Tax forms National Senior Services Corps programs. Tax forms   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Tax forms Retired Senior Volunteer Program (RSVP). Tax forms Foster Grandparent Program. Tax forms Senior Companion Program. Tax forms Service Corps of Retired Executives (SCORE). Tax forms   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Tax forms Volunteer tax counseling. Tax forms   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Tax forms   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Tax forms See chapter 24. Tax forms Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Tax forms In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Tax forms If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Tax forms However, certain payments may not be taxable to you. Tax forms Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Tax forms In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Tax forms Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Tax forms Cost paid by you. Tax forms   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Tax forms If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Tax forms See Reimbursement in a later year in chapter 21. Tax forms Cafeteria plans. Tax forms   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Tax forms If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Tax forms Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Tax forms You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Tax forms Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Tax forms You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Tax forms For information on this credit and the definition of permanent and total disability, see chapter 33. Tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Tax forms Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Tax forms The rules for reporting pensions are explained in How To Report in chapter 10. Tax forms For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Tax forms Retirement and profit-sharing plans. Tax forms   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Tax forms The payments must be reported as a pension or annuity. Tax forms For more information on pensions, see chapter 10. Tax forms Accrued leave payment. Tax forms   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Tax forms The payment is not a disability payment. Tax forms Include it in your income in the tax year you receive it. Tax forms Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Tax forms Service-connected disability. Tax forms   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Tax forms The armed forces of any country. Tax forms The National Oceanic and Atmospheric Administration. Tax forms The Public Health Service. Tax forms The Foreign Service. Tax forms Conditions for exclusion. Tax forms   Do not include the disability payments in your income if any of the following conditions apply. Tax forms You were entitled to receive a disability payment before September 25, 1975. Tax forms You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Tax forms You receive the disability payments for a combat-related injury. Tax forms This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Tax forms You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Tax forms Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Tax forms Pension based on years of service. Tax forms   If you receive a disability pension based on years of service, in most cases you must include it in your income. Tax forms However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Tax forms You must include the rest of your pension in your income. Tax forms Retroactive VA determination. Tax forms   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Tax forms You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Tax forms You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Tax forms The letter must show the amount withheld and the effective date of the benefit. Tax forms   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Tax forms However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Tax forms Special statute of limitations. Tax forms   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Tax forms However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Tax forms This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Tax forms Example. Tax forms You retired in 2007 and receive a pension based on your years of service. Tax forms On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Tax forms Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Tax forms However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Tax forms You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Tax forms Terrorist attack or military action. Tax forms   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Tax forms Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Tax forms Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Tax forms To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Tax forms A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Tax forms The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Tax forms Qualified long-term care services. Tax forms   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Tax forms Chronically ill individual. Tax forms   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Tax forms Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Tax forms An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Tax forms Limit on exclusion. Tax forms   You generally can exclude from gross income up to $320 a day for 2013. Tax forms See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Tax forms Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Tax forms The exemption also applies to your survivors. Tax forms The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Tax forms If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Tax forms For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Tax forms Return to work. Tax forms    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Tax forms Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Tax forms Railroad sick pay. Tax forms    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Tax forms However, do not include them in your income if they are for an on-the-job injury. Tax forms   If you received income because of a disability, see Disability Pensions , earlier. Tax forms Federal Employees' Compensation Act (FECA). Tax forms   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Tax forms However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Tax forms Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Tax forms Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Tax forms    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Tax forms For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Tax forms    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Tax forms It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Tax forms If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Tax forms Do not deduct it separately. Tax forms Other compensation. Tax forms   Many other amounts you receive as compensation for sickness or injury are not taxable. Tax forms These include the following amounts. Tax forms Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Tax forms Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Tax forms Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Tax forms Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Tax forms This compensation must be based only on the injury and not on the period of your absence from work. Tax forms These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Tax forms Reimbursement for medical care. Tax forms    A reimbursement for medical care is generally not taxable. Tax forms However, it may reduce your medical expense deduction. Tax forms For more information, see chapter 21. 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