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Tax Returns 2012

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Tax Returns 2012

Tax returns 2012 Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Tax returns 2012 Equitable relief. Tax returns 2012 Earned income. Tax returns 2012 Trade or business income. Tax returns 2012 Partnership income or loss. Tax returns 2012 Separate property income. Tax returns 2012 Social security benefits. Tax returns 2012 Other income. Tax returns 2012 End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Tax returns 2012 If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Tax returns 2012 You have only one domicile even if you have more than one home. Tax returns 2012 Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Tax returns 2012 The question of your domicile is mainly a matter of your intention as indicated by your actions. Tax returns 2012 You must be able to show that you intend a given place or state to be your permanent home. Tax returns 2012 If you move into or out of a community property state during the year, you may or may not have community income. Tax returns 2012 Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Tax returns 2012 Amount of time spent. Tax returns 2012    The amount of time spent in one place does not always explain the difference between home and domicile. Tax returns 2012 A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Tax returns 2012 Your intent is the determining factor in proving where you have your domicile. Tax returns 2012    Note. Tax returns 2012 When this publication refers to where you live, it means your domicile. Tax returns 2012 Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Tax returns 2012 Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Tax returns 2012 You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Tax returns 2012 Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Tax returns 2012 The following is a summary of the general rules. Tax returns 2012 These rules are also shown in Table 1. Tax returns 2012 Community property. Tax returns 2012    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Tax returns 2012 That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Tax returns 2012 That cannot be identified as separate property. Tax returns 2012 Community income. Tax returns 2012    Generally, community income is income from: Community property. Tax returns 2012 Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Tax returns 2012 Real estate that is treated as community property under the laws of the state where the property is located. Tax returns 2012 Note Separate property. Tax returns 2012    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Tax returns 2012 Money earned while domiciled in a noncommunity property state. Tax returns 2012 Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Tax returns 2012 Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Tax returns 2012 Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Tax returns 2012 The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Tax returns 2012 Separate income. Tax returns 2012    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Tax returns 2012    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Tax returns 2012 Table 1. Tax returns 2012 General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Tax returns 2012 (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Tax returns 2012 ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Tax returns 2012 That cannot be identified as separate property. Tax returns 2012 Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Tax returns 2012 Money earned while domiciled in a noncommunity property state. Tax returns 2012 Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Tax returns 2012 Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Tax returns 2012 Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Tax returns 2012 The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Tax returns 2012 Community income 1,2,3 is income from: Community property. Tax returns 2012 Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Tax returns 2012 Real estate that is treated as community property under the laws of the state where the property is located. Tax returns 2012 Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Tax returns 2012 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Tax returns 2012 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Tax returns 2012 In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Tax returns 2012 In other states, it is separate income. Tax returns 2012 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Tax returns 2012 See Community Property Laws Disregarded , later. Tax returns 2012 Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Tax returns 2012 Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Tax returns 2012 See Community Property Laws Disregarded, later. Tax returns 2012 Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Tax returns 2012 In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Tax returns 2012 In other states, it is separate income. Tax returns 2012 Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Tax returns 2012 Wages, earnings, and profits. Tax returns 2012    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Tax returns 2012 Dividends, interest, and rents. Tax returns 2012    Dividends, interest, and rents from community property are community income and must be evenly split. Tax returns 2012 Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Tax returns 2012 Example. Tax returns 2012 If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Tax returns 2012 You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Tax returns 2012 Attach your Form 8958 to your Form 1040. Tax returns 2012 Alimony received. Tax returns 2012    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Tax returns 2012 This is so because the payee spouse is already required to report half of the community income. Tax returns 2012 See also Alimony paid , later. Tax returns 2012 Gains and losses. Tax returns 2012    Gains and losses are classified as separate or community depending on how the property is held. Tax returns 2012 For example, a loss on separate property, such as stock held separately, is a separate loss. Tax returns 2012 On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Tax returns 2012 See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Tax returns 2012 See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Tax returns 2012 Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Tax returns 2012    There are several kinds of individual retirement arrangements (IRAs). Tax returns 2012 They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Tax returns 2012 IRAs and ESAs by law are deemed to be separate property. Tax returns 2012 Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Tax returns 2012 These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Tax returns 2012 That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Tax returns 2012 Pensions. Tax returns 2012    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Tax returns 2012 See the example under Civil service retirement , later. Tax returns 2012 These rules may vary between states. Tax returns 2012 Check your state law. Tax returns 2012 Lump-sum distributions. Tax returns 2012    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Tax returns 2012 For the 10-year tax option, you must disregard community property laws. Tax returns 2012 For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Tax returns 2012 Civil service retirement. Tax returns 2012    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Tax returns 2012   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Tax returns 2012 Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Tax returns 2012   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Tax returns 2012 The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Tax returns 2012 Example. Tax returns 2012 Henry Wright retired this year after 30 years of civil service. Tax returns 2012 He and his wife were domiciled in a community property state during the past 15 years. Tax returns 2012 Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Tax returns 2012 If Mr. Tax returns 2012 Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Tax returns 2012 Military retirement pay. Tax returns 2012    State community property laws apply to military retirement pay. Tax returns 2012 Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Tax returns 2012 For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Tax returns 2012   Active military pay earned while married and domiciled in a community property state is also community income. Tax returns 2012 This income is considered to be received half by the member of the Armed Forces and half by the spouse. Tax returns 2012 Partnership income. Tax returns 2012    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Tax returns 2012 If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Tax returns 2012 Tax-exempt income. Tax returns 2012    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Tax returns 2012 For example, under certain circumstances, income earned outside the United States is tax exempt. Tax returns 2012 If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Tax returns 2012 Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Tax returns 2012 Income from separate property. Tax returns 2012    In some states, income from separate property is separate income. Tax returns 2012 These states include Arizona, California, Nevada, New Mexico, and Washington. Tax returns 2012 Other states characterize income from separate property as community income. Tax returns 2012 These states include Idaho, Louisiana, Texas, and Wisconsin. Tax returns 2012 Exemptions When you file separate returns, you must claim your own exemption amount for that year. Tax returns 2012 (See your tax return instructions. Tax returns 2012 ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Tax returns 2012 When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Tax returns 2012 Example. Tax returns 2012 Ron and Diane White have three dependent children and live in Nevada. Tax returns 2012 If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Tax returns 2012 Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Tax returns 2012 They cannot each claim half of the total exemption amount for their three children. Tax returns 2012 Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Tax returns 2012 Business and investment expenses. Tax returns 2012    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Tax returns 2012 Each of you is entitled to deduct one-half of the expenses on your separate returns. Tax returns 2012 Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Tax returns 2012    Other limits may also apply to business and investment expenses. Tax returns 2012 For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Tax returns 2012 Alimony paid. Tax returns 2012    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Tax returns 2012 They are deductible as alimony only to the extent they are more than that spouse's part of community income. Tax returns 2012 Example. Tax returns 2012 You live in a community property state. Tax returns 2012 You are separated but the special rules explained later under Spouses living apart all year do not apply. Tax returns 2012 Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Tax returns 2012 Your spouse receives no other community income. Tax returns 2012 Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Tax returns 2012 On your separate returns, each of you must report $10,000 of the total community income. Tax returns 2012 In addition, your spouse must report $2,000 as alimony received. Tax returns 2012 You can deduct $2,000 as alimony paid. Tax returns 2012 IRA deduction. Tax returns 2012    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Tax returns 2012 The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Tax returns 2012 Personal expenses. Tax returns 2012   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Tax returns 2012 If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Tax returns 2012 Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Tax returns 2012 Child tax credit. Tax returns 2012    You may be entitled to a child tax credit for each of your qualifying children. Tax returns 2012 You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Tax returns 2012 See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Tax returns 2012 Limit on credit. Tax returns 2012    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Tax returns 2012 The amount at which the limitation (phaseout) begins depends on your filing status. Tax returns 2012 Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Tax returns 2012 See your tax return instructions for more information. Tax returns 2012 Self-employment tax. Tax returns 2012    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Tax returns 2012 The following rules only apply to persons married for federal tax purposes. Tax returns 2012 Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Tax returns 2012 Sole proprietorship. Tax returns 2012    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Tax returns 2012 Partnerships. Tax returns 2012    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Tax returns 2012 If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Tax returns 2012 Federal income tax withheld. Tax returns 2012    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Tax returns 2012 If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Tax returns 2012 Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Tax returns 2012 Estimated tax payments. Tax returns 2012    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Tax returns 2012 These rules are explained in Publication 505. Tax returns 2012   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Tax returns 2012   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Tax returns 2012   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Tax returns 2012   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Tax returns 2012   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Tax returns 2012 Earned income credit. Tax returns 2012    You may be entitled to an earned income credit (EIC). Tax returns 2012 You cannot claim this credit if your filing status is married filing separately. Tax returns 2012   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Tax returns 2012 That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Tax returns 2012 Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Tax returns 2012 The same rule applies to registered domestic partners. Tax returns 2012    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Tax returns 2012 Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Tax returns 2012   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Tax returns 2012 Overpayments. Tax returns 2012    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Tax returns 2012 If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Tax returns 2012 If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Tax returns 2012 The portion allocated to the other spouse can be refunded. Tax returns 2012 Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Tax returns 2012 These rules do not apply to registered domestic partners. Tax returns 2012 Certain community income not treated as community income by one spouse. Tax returns 2012    Community property laws may not apply to an item of community income that you received but did not treat as community income. Tax returns 2012 You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Tax returns 2012 Relief from liability arising from community property law. Tax returns 2012    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Tax returns 2012 You did not file a joint return for the tax year. Tax returns 2012 You did not include an item of community income in gross income. Tax returns 2012 The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Tax returns 2012 Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Tax returns 2012 Your spouse's (or former spouse's) distributive share of partnership income. Tax returns 2012 Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Tax returns 2012 Use the appropriate community property law to determine what is separate property. Tax returns 2012 Any other income that belongs to your spouse (or former spouse) under community property law. Tax returns 2012 You establish that you did not know of, and had no reason to know of, that community income. Tax returns 2012 Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Tax returns 2012 Requesting relief. Tax returns 2012    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Tax returns 2012 Equitable relief. Tax returns 2012    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Tax returns 2012 To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Tax returns 2012 Also see Publication 971. Tax returns 2012 Spousal agreements. Tax returns 2012    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Tax returns 2012 Check your state law to determine how it affects you. Tax returns 2012 Nonresident alien spouse. Tax returns 2012    If you are a U. Tax returns 2012 S. Tax returns 2012 citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Tax returns 2012 S. Tax returns 2012 resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Tax returns 2012 You must file a joint return for the year you make the choice. Tax returns 2012 You can file separate returns in later years. Tax returns 2012 For details on making this choice, see Publication 519, U. Tax returns 2012 S. Tax returns 2012 Tax Guide for Aliens. Tax returns 2012   If you are a U. Tax returns 2012 S. Tax returns 2012 citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Tax returns 2012 S. Tax returns 2012 resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Tax returns 2012 However, you do not have to meet the four conditions discussed there. Tax returns 2012 Spouses living apart all year. Tax returns 2012    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Tax returns 2012 You must meet all the following conditions for these special rules to apply. Tax returns 2012 You and your spouse lived apart all year. Tax returns 2012 You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Tax returns 2012 You and/or your spouse had earned income for the calendar year that is community income. Tax returns 2012 You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Tax returns 2012 Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Tax returns 2012 If all these conditions are met, you and your spouse must report your community income as discussed next. Tax returns 2012 See also Certain community income not treated as community income by one spouse , earlier. Tax returns 2012 Earned income. Tax returns 2012    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Tax returns 2012 Earned income is wages, salaries, professional fees, and other pay for personal services. Tax returns 2012   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Tax returns 2012 Trade or business income. Tax returns 2012    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Tax returns 2012 Partnership income or loss. Tax returns 2012    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Tax returns 2012 Separate property income. Tax returns 2012    Treat income from the separate property of one spouse as the income of that spouse. Tax returns 2012 Social security benefits. Tax returns 2012    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Tax returns 2012 Other income. Tax returns 2012    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Tax returns 2012 Example. Tax returns 2012 George and Sharon were married throughout the year but did not live together at any time during the year. Tax returns 2012 Both domiciles were in a community property state. Tax returns 2012 They did not file a joint return or transfer any of their earned income between themselves. Tax returns 2012 During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Tax returns 2012 (Some states treat income from separate property as separate income—check your state law. Tax returns 2012 ) Sharon did not take part in George's consulting business. Tax returns 2012 Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Tax returns 2012 But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Tax returns 2012 They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Tax returns 2012 George reports $26,500 and Sharon reports $34,500. Tax returns 2012 Other separated spouses. Tax returns 2012    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Tax returns 2012 In some states, income earned after separation but before a decree of divorce continues to be community income. Tax returns 2012 In other states, it is separate income. Tax returns 2012 End of the Community The marital community may end in several ways. Tax returns 2012 When the marital community ends, the community assets (money and property) are divided between the spouses. Tax returns 2012 Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Tax returns 2012 Death of spouse. Tax returns 2012    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Tax returns 2012 For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Tax returns 2012 Example. Tax returns 2012 Bob and Ann owned community property that had a basis of $80,000. Tax returns 2012 When Bob died, his and Ann's community property had an FMV of $100,000. Tax returns 2012 One-half of the FMV of their community interest was includible in Bob's estate. Tax returns 2012 The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Tax returns 2012 The basis of the other half to Bob's heirs is also $50,000. Tax returns 2012   For more information about the basis of assets, see Publication 551, Basis of Assets. Tax returns 2012    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Tax returns 2012 See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Tax returns 2012 Divorce or separation. Tax returns 2012    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Tax returns 2012 For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Tax returns 2012 For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Tax returns 2012   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Tax returns 2012 However, see Spouses living apart all year , earlier. Tax returns 2012 Any income received after the community ends is separate income. Tax returns 2012 This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Tax returns 2012   An absolute decree of divorce or annulment ends the marital community in all community property states. Tax returns 2012 A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Tax returns 2012 ” However, you should check your state law for exceptions. Tax returns 2012   A decree of legal separation or of separate maintenance may or may not end the marital community. Tax returns 2012 The court issuing the decree may terminate the marital community and divide the property between the spouses. Tax returns 2012   A separation agreement may divide the community property between you and your spouse. Tax returns 2012 It may provide that this property, along with future earnings and property acquired, will be separate property. Tax returns 2012 This agreement may end the community. Tax returns 2012   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Tax returns 2012 Check your state law. Tax returns 2012   If you are a registered domestic partner, you should check your state law to determine when the community ends. Tax returns 2012 Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Tax returns 2012 Those spouses must report their community income as explained in that discussion. Tax returns 2012 Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Tax returns 2012 But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Tax returns 2012 This discussion concerning joint versus separate returns does not apply to registered domestic partners. Tax returns 2012 The following rules apply if your filing status is married filing separately. Tax returns 2012 You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Tax returns 2012 You cannot take the credit for child and dependent care expenses in most instances. Tax returns 2012 You cannot take the earned income credit. Tax returns 2012 You cannot exclude any interest income from qualified U. Tax returns 2012 S. Tax returns 2012 savings bonds that you used for higher education expenses. Tax returns 2012 You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Tax returns 2012 You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Tax returns 2012 You cannot deduct interest paid on a qualified student loan. Tax returns 2012 You cannot take the education credits. Tax returns 2012 You may have a smaller child tax credit than you would on a joint return. Tax returns 2012 You cannot take the exclusion or credit for adoption expenses in most instances. Tax returns 2012 Figure your tax both on a joint return and on separate returns under the community property laws of your state. Tax returns 2012 You can then compare the tax figured under both methods and use the one that results in less tax. Tax returns 2012 Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Tax returns 2012 Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Tax returns 2012 On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Tax returns 2012 ). Tax returns 2012 The same reporting rule applies to registered domestic partners. Tax returns 2012 For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Tax returns 2012 Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Tax returns 2012 Form 8958 is used for married spouses in community property states who choose to file married filing separately. Tax returns 2012 Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Tax returns 2012 A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Tax returns 2012 Extension of time to file. Tax returns 2012    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Tax returns 2012 If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Tax returns 2012 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax returns 2012 Free help with your tax return. Tax returns 2012    You can get free help preparing your return nationwide from IRS-certified volunteers. Tax returns 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax returns 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax returns 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax returns 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax returns 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax returns 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Tax returns 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax returns 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax returns 2012 aarp. Tax returns 2012 org/money/taxaide or call 1-888-227-7669. Tax returns 2012 For more information on these programs, go to IRS. Tax returns 2012 gov and enter “VITA” in the search box. Tax returns 2012 Internet. Tax returns 2012    IRS. Tax returns 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax returns 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax returns 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax returns 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax returns 2012 gov or download the IRS2Go app and select the Refund Status option. Tax returns 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax returns 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax returns 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax returns 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax returns 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax returns 2012 No need to wait on the phone or stand in line. Tax returns 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax returns 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Tax returns 2012 New subject areas are added on a regular basis. Tax returns 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax returns 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax returns 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax returns 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax returns 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax returns 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax returns 2012 You can also ask the IRS to mail a return or an account transcript to you. Tax returns 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax returns 2012 gov or by calling 1-800-908-9946. Tax returns 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Tax returns 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax returns 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax returns 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax returns 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax returns 2012 gov and enter Where's My Amended Return? in the search box. Tax returns 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax returns 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax returns 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax returns 2012 gov. Tax returns 2012 Select the Payment tab on the front page of IRS. Tax returns 2012 gov for more information. Tax returns 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax returns 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax returns 2012 gov. Tax returns 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax returns 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax returns 2012 gov. Tax returns 2012 Request an Electronic Filing PIN by going to IRS. Tax returns 2012 gov and entering Electronic Filing PIN in the search box. Tax returns 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Tax returns 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax returns 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax returns 2012 An employee can answer questions about your tax account or help you set up a payment plan. Tax returns 2012 Before you visit, check the Office Locator on IRS. Tax returns 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax returns 2012 If you have a special need, such as a disability, you can request an appointment. Tax returns 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax returns 2012 Apply for an Employer Identification Number (EIN). Tax returns 2012 Go to IRS. Tax returns 2012 gov and enter Apply for an EIN in the search box. Tax returns 2012 Read the Internal Revenue Code, regulations, or other official guidance. Tax returns 2012 Read Internal Revenue Bulletins. Tax returns 2012 Sign up to receive local and national tax news and more by email. Tax returns 2012 Just click on “subscriptions” above the search box on IRS. Tax returns 2012 gov and choose from a variety of options. Tax returns 2012    Phone. Tax returns 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax returns 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax returns 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax returns 2012 gov, or download the IRS2Go app. Tax returns 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax returns 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax returns 2012 Most VITA and TCE sites offer free electronic filing. Tax returns 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax returns 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax returns 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax returns 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax returns 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax returns 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax returns 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax returns 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax returns 2012 Note, the above information is for our automated hotline. Tax returns 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax returns 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax returns 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax returns 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax returns 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax returns 2012 You should receive your order within 10 business days. Tax returns 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax returns 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax returns 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax returns 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax returns 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax returns 2012    Walk-in. Tax returns 2012 You can find a selection of forms, publications and services — in-person. Tax returns 2012 Products. Tax returns 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax returns 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax returns 2012 Services. Tax returns 2012 You can walk in to your local TAC for face-to-face tax help. Tax returns 2012 An employee can answer questions about your tax account or help you set up a payment plan. Tax returns 2012 Before visiting, use the Office Locator tool on IRS. Tax returns 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax returns 2012    Mail. Tax returns 2012 You can send your order for forms, instructions, and publications to the address below. Tax returns 2012 You should receive a response within 10 business days after your request is received. Tax returns 2012 Internal Revenue Service 1201 N. Tax returns 2012 Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Tax returns 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax returns 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax returns 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax returns 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax returns 2012 You face (or your business is facing) an immediate threat of adverse action. Tax returns 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax returns 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax returns 2012 Here's why we can help: TAS is an independent organization within the IRS. Tax returns 2012 Our advocates know how to work with the IRS. Tax returns 2012 Our services are free and tailored to meet your needs. Tax returns 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax returns 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax returns 2012 irs. Tax returns 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Tax returns 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax returns 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax returns 2012 irs. Tax returns 2012 gov/sams. Tax returns 2012 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax returns 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax returns 2012 Visit www. Tax returns 2012 irs. Tax returns 2012 gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax returns 2012 Prev  Up  Next   Home   More Online Publications
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Charity and Nonprofit Audits

This web page will explain the IRS audit process for charities and other nonprofit organizations. IRS Exempt Organizations is continuously exploring how to improve our service to charities and other nonprofit organizations, and we hope you will find the information on this page useful.

You’ve probably reached this page because your charity or other nonprofit organization received a letter or phone call from IRS Exempt Organizations (EO) Examinations saying it had been selected for a review of its returns. The type of review is one of the following:

  • Audits: The IRS conducts two types of audits--

  • Non-audits: If the letter indicates the IRS is conducting a compliance check, then you're not being audited.

    Note: The IRS also sometimes asks organizations to complete questionnaires to help us better understand how organizations satisfy federal tax law requirements. Neither compliance checks nor compliance check questionnaires are audits.

Organizations are selected for reviews for a variety of reasons, and the scope of the audit or compliance check will vary based on the type of review.

An audit starts with the initial contact and continues until a closing letter is issued. A compliance check or compliance check questionnaire starts with the initial contact. The IRS may contact the organization again if the IRS needs further information, or if the organization does not respond to the compliance check or questionnaire. The IRS typically issues a closing letter at the end of a compliance check, but not at the end of a compliance check questionnaire.

Taxpayer rights:

Additional information - charity and nonprofit audits

Additional information - IRS Exempt Organizations

Other IRS-wide considerations:

Page Last Reviewed or Updated: 26-Nov-2013

The Tax Returns 2012

Tax returns 2012 30. Tax returns 2012   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. Tax returns 2012 Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. Tax returns 2012 Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. Tax returns 2012 Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. Tax returns 2012 El resultado es el total de los impuestos. Tax returns 2012 Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. Tax returns 2012 Esta sección expone los puntos generales para calcular el impuesto. Tax returns 2012 Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. Tax returns 2012 Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. Tax returns 2012 Impuestos. Tax returns 2012   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. Tax returns 2012 No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. Tax returns 2012 (Vea el capítulo 16). Tax returns 2012 Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. Tax returns 2012 (Vea los capítulos 8 y 16). Tax returns 2012 Distribuciones de suma global. Tax returns 2012 (Vea el capítulo 10). Tax returns 2012 Ingresos procedentes de la agricultura o pesca. Tax returns 2012 (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. Tax returns 2012 Ingresos de inversiones de más de $2,000 para determinados hijos. Tax returns 2012 (Vea el capítulo 31). Tax returns 2012 Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. Tax returns 2012 (Vea el capítulo 31). Tax returns 2012 Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. Tax returns 2012 (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. Tax returns 2012 Créditos. Tax returns 2012   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. Tax returns 2012 Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. Tax returns 2012 La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. Tax returns 2012 CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. Tax returns 2012 Vea Pagos , más adelante. Tax returns 2012   Existen otros créditos no abordados en esta publicación. Tax returns 2012 Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. Tax returns 2012 Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. Tax returns 2012 Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. Tax returns 2012 Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. Tax returns 2012 Crédito de oportunidad laboral. Tax returns 2012 Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. Tax returns 2012 Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. Tax returns 2012 Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. Tax returns 2012 Otros impuestos. Tax returns 2012   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. Tax returns 2012 Este capítulo no explica dichos impuestos adicionales. Tax returns 2012 Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Tax returns 2012 Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. Tax returns 2012 OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). Tax returns 2012   Existen impuestos adicionales que no se explican en esta publicación. Tax returns 2012 Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. Tax returns 2012 Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). Tax returns 2012 Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. Tax returns 2012 El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. Tax returns 2012 Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. Tax returns 2012 Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. Tax returns 2012 Recibió ingresos de $108. Tax returns 2012 28 o más como empleado de una iglesia. Tax returns 2012 Impuesto Adicional del Medicare. Tax returns 2012 Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. Tax returns 2012 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. Tax returns 2012 Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. Tax returns 2012 Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Tax returns 2012 Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Tax returns 2012 El NIIT es un impuesto de 3. Tax returns 2012 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. Tax returns 2012 Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. Tax returns 2012 Impuestos sobre recuperaciones. Tax returns 2012 Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Impuesto sobre beneficios en exceso de la sección 72(m)(5). Tax returns 2012 Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. Tax returns 2012 Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. Tax returns 2012 Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. Tax returns 2012 Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. Tax returns 2012 La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. Tax returns 2012 Impuestos sobre pagos de contrato blindado. Tax returns 2012 Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. Tax returns 2012 La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. Tax returns 2012 Vea las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Impuestos sobre distribuciones acumuladas de fideicomisos. Tax returns 2012 Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. Tax returns 2012 Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. Tax returns 2012 Impuestos adicionales sobre las cuentas HSA o MSA. Tax returns 2012 Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. Tax returns 2012 Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. Tax returns 2012 Impuestos adicionales en cuentas Coverdell ESA para estudios. Tax returns 2012 Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. Tax returns 2012 Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. Tax returns 2012 Impuestos adicionales sobre programas de matrícula calificada. Tax returns 2012 Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. Tax returns 2012 Vea la Publicación 970 y el Formulario 5329, ambos en inglés. Tax returns 2012 Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. Tax returns 2012 Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. Tax returns 2012 Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. Tax returns 2012 Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. Tax returns 2012 Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. Tax returns 2012 Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. Tax returns 2012 Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Tax returns 2012 Devolución del crédito tributario para comprador de primera vivienda. Tax returns 2012 Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. Tax returns 2012 Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. Tax returns 2012 Pagos. Tax returns 2012   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. Tax returns 2012 Incluya los créditos que se tratan como pagos. Tax returns 2012 Este capítulo no explica dichos pagos ni créditos. Tax returns 2012 Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Tax returns 2012 Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. Tax returns 2012 PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. Tax returns 2012 Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. Tax returns 2012 Se declara en la línea 70 del Formulario 1040. Tax returns 2012 Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. Tax returns 2012 Reembolso o saldo adeudado. Tax returns 2012   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. Tax returns 2012 Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. Tax returns 2012 Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. Tax returns 2012 La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Tax returns 2012 Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). Tax returns 2012 Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. Tax returns 2012 Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. Tax returns 2012 Ajustes y elementos de preferencia tributaria. Tax returns 2012   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. Tax returns 2012 Información adicional. Tax returns 2012   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. Tax returns 2012 Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. Tax returns 2012 Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. Tax returns 2012 Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. Tax returns 2012 Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. Tax returns 2012 El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. Tax returns 2012 Cuándo el IRS no puede calcularle los impuestos. Tax returns 2012   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. Tax returns 2012 Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. Tax returns 2012 Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. Tax returns 2012 Su ingreso tributable es $100,000 o más. Tax returns 2012 Detalla las deducciones. Tax returns 2012 Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. Tax returns 2012 Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. Tax returns 2012 Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. Tax returns 2012 Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. Tax returns 2012 Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. Tax returns 2012 Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. Tax returns 2012 Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. Tax returns 2012 Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. Tax returns 2012 Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. Tax returns 2012 Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. Tax returns 2012 Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. Tax returns 2012 Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. Tax returns 2012 Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. Tax returns 2012 Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. Tax returns 2012 Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. Tax returns 2012 En el espacio provisto, anote su número de Seguro Social. Tax returns 2012 Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. Tax returns 2012 Firme y feche la declaración y escriba su(s) oficio(s). Tax returns 2012 Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. Tax returns 2012 En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. Tax returns 2012 Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. Tax returns 2012 Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. Tax returns 2012 Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. Tax returns 2012 También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). Tax returns 2012 Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. Tax returns 2012 Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. Tax returns 2012 Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. Tax returns 2012 Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. Tax returns 2012 Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. Tax returns 2012 Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. Tax returns 2012 Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. Tax returns 2012 No llene las líneas 9 a 12. Tax returns 2012 Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Tax returns 2012 Pagos. Tax returns 2012   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. Tax returns 2012 El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. Tax returns 2012 Crédito por ingreso del trabajo. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. Tax returns 2012 Escriba “EIC” en el espacio a la izquierda de la línea 8a. Tax returns 2012 Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Tax returns 2012   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). Tax returns 2012 Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. Tax returns 2012 Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. Tax returns 2012 Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Tax returns 2012 No llene la línea 28. Tax returns 2012 Llene las líneas 29 a 33 y 36 a 40 si le corresponden. Tax returns 2012 Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. Tax returns 2012 Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. Tax returns 2012 No llene las líneas 34, 35 ni 42 a la 46. Tax returns 2012 Pagos. Tax returns 2012   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. Tax returns 2012 Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. Tax returns 2012 Crédito por gastos del cuidado de menores y dependientes. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. Tax returns 2012 Anote la cantidad del crédito en la línea 29. Tax returns 2012 El IRS no le calculará este crédito. Tax returns 2012 Crédito para ancianos o personas incapacitadas. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. Tax returns 2012 Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. Tax returns 2012 En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Tax returns 2012 Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Tax returns 2012 Crédito por ingreso del trabajo. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Tax returns 2012 Anote “EIC” a la izquierda del espacio de la línea 38a. Tax returns 2012 Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Tax returns 2012   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Tax returns 2012 Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. Tax returns 2012   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). Tax returns 2012 Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. Tax returns 2012 Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. Tax returns 2012 No llene la línea 44. Tax returns 2012 Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. Tax returns 2012 Lea las líneas 45 a la 71. Tax returns 2012 Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. Tax returns 2012 Además, no complete la línea 55 ni las líneas 73 a 77. Tax returns 2012 No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. Tax returns 2012 Pagos. Tax returns 2012   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. Tax returns 2012 Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. Tax returns 2012 Crédito por gastos del cuidado de menores y dependientes. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. Tax returns 2012 Anote la cantidad del crédito en la línea 48. Tax returns 2012 El IRS no le calculará este crédito. Tax returns 2012 Crédito para ancianos o personas incapacitadas. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. Tax returns 2012 Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. Tax returns 2012 En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Tax returns 2012 Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Tax returns 2012 Crédito por ingreso del trabajo. Tax returns 2012   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Tax returns 2012 Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. Tax returns 2012 Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Tax returns 2012   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Tax returns 2012 Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. Tax returns 2012   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). Tax returns 2012 Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. Tax returns 2012 Prev  Up  Next   Home   More Online Publications