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Free tax forms 8. Free tax forms   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Free tax forms Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Free tax forms Introduction This chapter discusses how to pay your U. Free tax forms S. Free tax forms income tax as you earn or receive income during the year. Free tax forms In general, the federal income tax is a pay as you go tax. Free tax forms There are two ways to pay as you go. Free tax forms Withholding. Free tax forms If you are an employee, your employer probably withholds income tax from your pay. Free tax forms Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Free tax forms In each case, the amount withheld is paid to the U. Free tax forms S. Free tax forms Treasury in your name. Free tax forms Estimated tax. Free tax forms If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Free tax forms People who are in business for themselves generally will have to pay their tax this way. Free tax forms You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Free tax forms Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Free tax forms Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Free tax forms Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Free tax forms S. Free tax forms Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Free tax forms S. Free tax forms Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Free tax forms S. Free tax forms Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Free tax forms Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Free tax forms If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Free tax forms If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Free tax forms S. Free tax forms citizens. Free tax forms If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Free tax forms If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Free tax forms However, if the income is effectively connected with a U. Free tax forms S. Free tax forms trade or business, file Form W-8ECI instead. Free tax forms Withholding From Compensation The following discussion generally applies only to nonresident aliens. Free tax forms Tax is withheld from resident aliens in the same manner as U. Free tax forms S. Free tax forms citizens. Free tax forms Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Free tax forms S. Free tax forms citizens. Free tax forms Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Free tax forms Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Free tax forms Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Free tax forms These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Free tax forms Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Free tax forms This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Free tax forms Enter your social security number (SSN) on line 2. Free tax forms Do not enter an individual taxpayer identification number (ITIN). Free tax forms Check only “Single” marital status on line 3 (regardless of your actual marital status). Free tax forms Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Free tax forms S. Free tax forms national. Free tax forms Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Free tax forms You can request additional withholding on line 6 at your option. Free tax forms Do not claim “Exempt” withholding status on line 7. Free tax forms A U. Free tax forms S. Free tax forms national is an individual who, although not a U. Free tax forms S. Free tax forms citizen, owes his or her allegiance to the United States. Free tax forms U. Free tax forms S. Free tax forms nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Free tax forms S. Free tax forms nationals instead of U. Free tax forms S. Free tax forms citizens. Free tax forms See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Free tax forms S. Free tax forms source scholarship or fellowship grant that is not a payment for services. Free tax forms Students and business apprentices from India. Free tax forms   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Free tax forms You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Free tax forms S. Free tax forms taxpayer's 2013 return. Free tax forms You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Free tax forms S. Free tax forms citizens. Free tax forms Household employees. Free tax forms   If you work as a household employee, your employer does not have to withhold income tax. Free tax forms However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Free tax forms The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Free tax forms You or your employer may end the agreement by letting the other know in writing. Free tax forms Agricultural workers. Free tax forms   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Free tax forms However, your employer will withhold income tax only if you and your employer agree to withhold. Free tax forms In that case, you must provide your employer with a properly completed Form W-4. Free tax forms You can find more information about not having tax withheld at www. Free tax forms irs. Free tax forms gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Free tax forms Wages Exempt From Withholding Wages that are exempt from U. Free tax forms S. Free tax forms income tax under an income tax treaty are generally exempt from withholding. Free tax forms For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Free tax forms Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Free tax forms S. Free tax forms Virgin Islands may be exempt from withholding. Free tax forms The following paragraphs explain these exemptions. Free tax forms Residents of Canada or Mexico engaged in transportation-related employment. Free tax forms   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Free tax forms These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Free tax forms    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Free tax forms   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Free tax forms S. Free tax forms citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Free tax forms   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Free tax forms Residents of American Samoa and Puerto Rico. Free tax forms   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Free tax forms Residents of the U. Free tax forms S. Free tax forms Virgin Islands. Free tax forms   Nonresident aliens who are bona fide residents of the U. Free tax forms S Virgin Islands are not subject to withholding of U. Free tax forms S. Free tax forms tax on income earned while temporarily employed in the United States. Free tax forms This is because those persons pay their income tax to the U. Free tax forms S. Free tax forms Virgin Islands. Free tax forms To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Free tax forms S. Free tax forms Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Free tax forms S. Free tax forms Virgin Islands and expect to pay tax on all income to the U. Free tax forms S. Free tax forms Virgin Islands. Free tax forms Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Free tax forms You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Free tax forms You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Free tax forms Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Free tax forms S. Free tax forms income tax. Free tax forms Include them in taxable income. Free tax forms In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Free tax forms Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Free tax forms However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Free tax forms An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Free tax forms You must agree to timely file an income tax return for the current tax year. Free tax forms Central withholding agreements. Free tax forms   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Free tax forms Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Free tax forms   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Free tax forms Either you or your authorized representative can file the form. Free tax forms It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Free tax forms Exceptions will be considered on a case by case basis. Free tax forms   For more information on the CWA program, go to www. Free tax forms irs. Free tax forms gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Free tax forms Final payment exemption. Free tax forms   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Free tax forms This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Free tax forms To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Free tax forms A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Free tax forms Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Free tax forms A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Free tax forms This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Free tax forms A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Free tax forms The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Free tax forms The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Free tax forms Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Free tax forms A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Free tax forms   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Free tax forms Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Free tax forms   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Free tax forms You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Free tax forms Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Free tax forms To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Free tax forms S. Free tax forms national and are not a resident of Canada, Mexico, or South Korea. Free tax forms For purposes of 30% withholding, the exemption is prorated at $10. Free tax forms 82 a day in 2014 for the period that labor or personal services are performed in the United States. Free tax forms To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Free tax forms Example. Free tax forms Eric Johannsen, who is a resident of Country X worked under a contract with a U. Free tax forms S. Free tax forms firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Free tax forms He earned $6,000 for the services performed (not considered wages) in the United States. Free tax forms Eric is married and has three dependent children. Free tax forms His wife is not employed and has no income subject to U. Free tax forms S. Free tax forms tax. Free tax forms The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Free tax forms 82), and withholding at 30% is applied against the balance. Free tax forms Thus, $1,475. Free tax forms 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Free tax forms U. Free tax forms S. Free tax forms nationals or residents of Canada, Mexico, or South Korea. Free tax forms   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Free tax forms However, if you are a U. Free tax forms S. Free tax forms national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Free tax forms S. Free tax forms citizens. Free tax forms For the 30% (or lower treaty) rate withholding, you can take $10. Free tax forms 82 per day for each allowable exemption in 2014. Free tax forms If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Free tax forms However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Free tax forms Students and business apprentices from India. Free tax forms   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Free tax forms S. Free tax forms taxpayer's 2014 return. Free tax forms You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Free tax forms S. Free tax forms citizens. Free tax forms For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Free tax forms 82 per day for each allowable exemption in 2014. Free tax forms Refund of Taxes Withheld in Error Multi-level marketing. Free tax forms   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Free tax forms S. Free tax forms income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Free tax forms You must also attach to the U. Free tax forms S. Free tax forms income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Free tax forms A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Free tax forms A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Free tax forms S. Free tax forms taxation. Free tax forms A statement listing all the dates you entered and left the United States during the taxable year. Free tax forms If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Free tax forms A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Free tax forms A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Free tax forms Any further relevant document or record supporting your claim that the taxes were withheld in error. Free tax forms Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Free tax forms It also includes 85% of social security benefits paid to nonresident aliens. Free tax forms Refund of taxes withheld in error on social security benefits paid to resident aliens. Free tax forms   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Free tax forms For U. Free tax forms S. Free tax forms income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Free tax forms See Green Card Test in chapter 1. Free tax forms If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Free tax forms SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Free tax forms If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Free tax forms You must also attach the following to your Form 1040 or 1040A. Free tax forms A copy of Form SSA-1042S, Social Security Benefit Statement. Free tax forms A copy of the “green card. Free tax forms ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Free tax forms S. Free tax forms lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Free tax forms I am filing a U. Free tax forms S. Free tax forms income tax return for the tax year as a resident alien reporting all of my worldwide income. Free tax forms I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Free tax forms Other income not subject to withholding of 30% (or lower treaty) rate. Free tax forms   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Free tax forms Income (other than compensation) that is effectively connected with your U. Free tax forms S. Free tax forms trade or business. Free tax forms Income from real property that you choose to treat as effectively connected with a U. Free tax forms S. Free tax forms trade or business. Free tax forms See Income From Real Property in chapter 4 for details about this choice. Free tax forms   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Free tax forms Tax Withheld on Partnership Income If you are a foreign partner in a U. Free tax forms S. Free tax forms or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Free tax forms You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Free tax forms Generally, you must use Form 8804-C for this purpose. Free tax forms See the Instructions for Form 8804-C for more information. Free tax forms The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Free tax forms 6% for 2014). Free tax forms However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Free tax forms Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Free tax forms Claim the tax withheld as a credit on your 2014 Form 1040NR. Free tax forms The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Free tax forms A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Free tax forms In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Free tax forms S. Free tax forms Source Income Subject to Withholding. Free tax forms Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Free tax forms See chapter 3. Free tax forms If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Free tax forms S. Free tax forms source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Free tax forms However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Free tax forms Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Free tax forms Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Free tax forms Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Free tax forms Line A. Free tax forms   Enter the total of the following amounts on line A. Free tax forms Personal exemption. Free tax forms   Include the prorated part of your allowable personal exemption. Free tax forms Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Free tax forms 82). Free tax forms Expenses. Free tax forms   Include expenses that will be deductible on your return. Free tax forms These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Free tax forms They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Free tax forms Nontaxable grant or scholarship. Free tax forms   Include the part of your grant or scholarship that is not taxable under U. Free tax forms S. Free tax forms law or under a tax treaty. Free tax forms Line B. Free tax forms   Enter -0- unless the following paragraph applies to you. Free tax forms   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Free tax forms The standard deduction amount for 2013 is $6,100. Free tax forms Lines C and D. Free tax forms   Enter -0- on both lines unless the following paragraphs apply to you. Free tax forms   If you are a resident of Canada, Mexico, South Korea, or a U. Free tax forms S. Free tax forms national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Free tax forms   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Free tax forms S. Free tax forms taxpayer's 2014 return. Free tax forms You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Free tax forms S. Free tax forms citizens. Free tax forms   Enter any additional amount for your spouse on line C. Free tax forms Enter any additional amount for your dependents on line D. Free tax forms Lines E, F, and G. Free tax forms   No entries should be made on lines E, F, and G. Free tax forms Line H. Free tax forms   Add the amounts on lines A through D and enter the total on line H. Free tax forms Form W-4. Free tax forms   Complete lines 1 through 4 of Form W-4. Free tax forms Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Free tax forms   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Free tax forms S. Free tax forms income tax return to be allowed the exemptions and deductions you claimed on that form. Free tax forms If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Free tax forms S. Free tax forms income tax return for the previous year. Free tax forms If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Free tax forms S. Free tax forms income tax return when required. Free tax forms After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Free tax forms The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Free tax forms You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Free tax forms Use this form to prepare your annual U. Free tax forms S. Free tax forms income tax return. Free tax forms Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Free tax forms Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Free tax forms File Form W-8BEN for income that is not personal services income. Free tax forms File Form 8233 for personal services income as discussed next. Free tax forms Employees and independent contractors. Free tax forms   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Free tax forms   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Free tax forms This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Free tax forms In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Free tax forms Students, teachers, and researchers. Free tax forms   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Free tax forms For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Free tax forms   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Free tax forms Special events and promotions. Free tax forms   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Free tax forms Form 13930 is used to request a reduction in withholding. Free tax forms Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Free tax forms One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Free tax forms You will be required to pay U. Free tax forms S. Free tax forms tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Free tax forms For more details on treaty provisions that apply to compensation, see Publication 901. Free tax forms Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Free tax forms S. Free tax forms real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Free tax forms A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Free tax forms S. Free tax forms real property interest by the shareholder is subject to withholding at 35%. Free tax forms Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Free tax forms These rules are covered in Publication 515. Free tax forms For information on the tax treatment of dispositions of U. Free tax forms S. Free tax forms real property interests, see Real Property Gain or Loss in chapter 4. Free tax forms If you are a partner in a domestic partnership, and the partnership disposes of a U. Free tax forms S. Free tax forms real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Free tax forms Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Free tax forms S. Free tax forms Source Income Subject to Withholding (in the case of a publicly traded partnership). Free tax forms Withholding is not required in the following situations. Free tax forms The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Free tax forms The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Free tax forms However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Free tax forms The property disposed of is an interest in a U. Free tax forms S. Free tax forms corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Free tax forms S. Free tax forms real property interest. Free tax forms You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Free tax forms S. Free tax forms taxpayer identification number, and home address. Free tax forms You can give the certification to a qualified substitute. Free tax forms The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Free tax forms For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Free tax forms The buyer receives a withholding certificate from the Internal Revenue Service. Free tax forms You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Free tax forms S. Free tax forms tax treaty. Free tax forms The buyer must file a copy of the notice with the Ogden Service Center, P. Free tax forms O. Free tax forms Box 409101, Ogden, UT 84409. Free tax forms You must verify the notice as true and sign it under penalties of perjury. Free tax forms The notice must contain the following information. Free tax forms A statement that the notice is a notice of nonrecognition under regulation section 1. Free tax forms 1445-2(d)(2). Free tax forms Your name, taxpayer identification number, and home address. Free tax forms A statement that you are not required to recognize any gain or loss on the transfer. Free tax forms A brief description of the transfer. Free tax forms A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Free tax forms You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Free tax forms Instead, a withholding certificate (described next) must be obtained. Free tax forms The amount you realize on the transfer of a U. Free tax forms S. Free tax forms real property interest is zero. Free tax forms The property is acquired by the United States, a U. Free tax forms S. Free tax forms state or possession, a political subdivision, or the District of Columbia. Free tax forms The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Free tax forms S. Free tax forms real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Free tax forms For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Free tax forms See Wash sale under Real Property Gain or Loss in chapter 4. Free tax forms The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Free tax forms This also applies to the qualified substitute's statement under (4). Free tax forms Withholding certificates. Free tax forms   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Free tax forms Either you or the buyer can request a withholding certificate. Free tax forms   A withholding certificate can be issued due to any of the following. Free tax forms The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Free tax forms All of your realized gain is exempt from U. Free tax forms S. Free tax forms tax. Free tax forms You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Free tax forms   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Free tax forms Credit for tax withheld. Free tax forms   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Free tax forms S. Free tax forms Withholding Tax Return for Dispositions by Foreign Persons of U. Free tax forms S. Free tax forms Real Property Interests. Free tax forms This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Free tax forms S. Free tax forms Real Property Interests. Free tax forms Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Free tax forms You must file Copy B with your tax return to take credit for the tax withheld. Free tax forms   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Free tax forms The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Free tax forms When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Free tax forms Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Free tax forms Your payments of these taxes contribute to your coverage under the U. Free tax forms S. Free tax forms social security system. Free tax forms Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Free tax forms In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Free tax forms All taxable wages are subject to Medicare tax. Free tax forms Your employer deducts these taxes from each wage payment. Free tax forms Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Free tax forms You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Free tax forms 40. Free tax forms Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Free tax forms If any one employer deducted more than $7,049. Free tax forms 40, you cannot claim a credit for that amount. Free tax forms Ask your employer to refund the excess. Free tax forms If your employer does not refund the excess, you can file a claim for refund using Form 843. Free tax forms In general, U. Free tax forms S. Free tax forms social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Free tax forms In limited situations, these taxes apply to wages for services performed outside the United States. Free tax forms Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Free tax forms You cannot make voluntary payments if no taxes are due. Free tax forms Additional Medicare Tax. Free tax forms   Beginning in 2013, in addition to the Medicare tax, a 0. Free tax forms 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Free tax forms   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Free tax forms Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Free tax forms   Your employer is responsible for withholding the 0. Free tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Free tax forms If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Free tax forms   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Free tax forms    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Free tax forms For more information on Additional Medicare Tax, go to IRS. Free tax forms gov and enter “Additional Medicare Tax” in the search box. Free tax forms   Self-employed individuals may also be required to pay Additional Medicare Tax. Free tax forms See Self-Employment Tax , later. Free tax forms Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Free tax forms This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Free tax forms These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Free tax forms Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Free tax forms Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Free tax forms Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Free tax forms In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Free tax forms Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Free tax forms Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Free tax forms The U. Free tax forms S. Free tax forms Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Free tax forms S. Free tax forms resident. Free tax forms On-campus work means work performed on the school's premises. Free tax forms On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Free tax forms On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Free tax forms Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Free tax forms If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Free tax forms Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Free tax forms Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Free tax forms If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Free tax forms Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Free tax forms The employer must be the petitioner through whom the alien obtained the “Q” visa. Free tax forms Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Free tax forms Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Free tax forms If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Free tax forms Attach the following items to Form 843. Free tax forms A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Free tax forms A copy of your visa. Free tax forms Form I-94 (or other documentation showing your dates of arrival or departure). Free tax forms If you have an F-1 visa, documentation showing permission to work in the U. Free tax forms S. Free tax forms If you have a J-1 visa, documentation showing permission to work in the U. Free tax forms S. Free tax forms If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Free tax forms S. Free tax forms A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Free tax forms If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Free tax forms If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Free tax forms File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Free tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax forms If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Free tax forms If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Free tax forms S. Free tax forms Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Free tax forms See the Instructions for Form 1040X. Free tax forms Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Free tax forms You can find more information about not having tax withheld at www. Free tax forms irs. Free tax forms gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Free tax forms Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Free tax forms Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Free tax forms S. Free tax forms social security system. Free tax forms Residents of the U. Free tax forms S. Free tax forms Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Free tax forms S. Free tax forms residents for this purpose and are subject to the self-employment tax. Free tax forms Resident aliens must pay self-employment tax under the same rules that apply to U. Free tax forms S. Free tax forms citizens. Free tax forms However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Free tax forms Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Free tax forms Example. Free tax forms Bill Jones is an author engaged in the business of writing books. Free tax forms Bill had several books published in a foreign country while he was a citizen and resident of that country. Free tax forms During 2013, Bill entered the United States as a resident alien. Free tax forms After becoming a U. Free tax forms S. Free tax forms resident, he continued to receive royalties from his foreign publisher. Free tax forms Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Free tax forms Bill's 2013 self-employment income includes the royalties received after he became a U. Free tax forms S. Free tax forms resident even though the books were published while he was a nonresident alien. Free tax forms This royalty income is subject to self-employment tax. Free tax forms Reporting self-employment tax. Free tax forms   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Free tax forms Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Free tax forms Attach Schedule SE to Form 1040 or Form 1040NR. Free tax forms Additional Medicare Tax. Free tax forms   Self-employed individuals must pay a 0. Free tax forms 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Free tax forms   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Free tax forms A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Free tax forms   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Free tax forms For more information on Additional Medicare Tax, go to IRS. Free tax forms gov and enter “Additional Medicare Tax” in the search box. Free tax forms Deduction for employer-equivalent portion of self-employment tax. Free tax forms   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Free tax forms This deduction is figured on Schedule SE (Form 1040). Free tax forms Note. Free tax forms No portion of the Additional Medicare Tax is deductible for self-employment tax. Free tax forms More information. Free tax forms   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Free tax forms International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Free tax forms These agreements are commonly referred to as totalization agreements. Free tax forms Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Free tax forms The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Free tax forms Agreements are in effect with the following countries. Free tax forms Australia. Free tax forms Austria. Free tax forms Belgium. Free tax forms Canada. Free tax forms Chile. Free tax forms Czech Republic. Free tax forms Denmark. Free tax forms Finland. Free tax forms France. Free tax forms Germany. Free tax forms Greece. Free tax forms Ireland. Free tax forms Italy. Free tax forms Japan. Free tax forms Korea, South. Free tax forms Luxembourg. Free tax forms The Netherlands. Free tax forms Norway. Free tax forms Poland. Free tax forms Portugal. Free tax forms Spain. Free tax forms Sweden. Free tax forms Switzerland. Free tax forms The United Kingdom. Free tax forms Agreements with other countries are expected to enter into force in the future. Free tax forms Employees. Free tax forms   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Free tax forms However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Free tax forms You can get more information on any agreement by contacting the U. Free tax forms S. Free tax forms Social Security Administration at the address given later. Free tax forms If you have access to the Internet, you can get more information at www. Free tax forms socialsecurity. Free tax forms gov/international. Free tax forms   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Free tax forms S. Free tax forms social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Free tax forms This will usually be the same agency to which you or your employer pays your foreign social security taxes. Free tax forms The foreign agency will be able to tell you what information is needed for them to issue the certificate. Free tax forms Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Free tax forms S. Free tax forms social security taxes. Free tax forms Only wages paid on or after the effective date of the agreement can be exempt from U. Free tax forms S. Free tax forms social security taxes. Free tax forms    Some of the countries with which the United States has agreements will not issue certificates of coverage. Free tax forms In this case, either you or your employer should request a statement that your wages are not covered by the U. Free tax forms S. Free tax forms social security system. Free tax forms Request the statement from the following address. Free tax forms U. Free tax forms S. Free tax forms Social Security Administration Office of International Programs P. Free tax forms O. Free tax forms Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Free tax forms   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Free tax forms However, under some agreements, you may be exempt from U. Free tax forms S. Free tax forms self-employment tax if you temporarily transfer your business activity to or from the United States. Free tax forms   If you believe that your self-employment income is subject only to U. Free tax forms S. Free tax forms self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Free tax forms S. Free tax forms Social Security Administration at the address given earlier. Free tax forms This certificate will establish your exemption from foreign social security taxes. Free tax forms   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Free tax forms S. Free tax forms self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Free tax forms If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Free tax forms S. Free tax forms social security system. Free tax forms Request it from the U. Free tax forms S. Free tax forms Social Security Administration at the address given earlier. Free tax forms Attach a photocopy of either statement to Form 1040 each year you are exempt. Free tax forms Also print “Exempt, see attached statement” on the line for self-employment tax. Free tax forms Estimated Tax Form 1040-ES (NR) You may have income from which no U. Free tax forms S. Free tax forms income tax is withheld. Free tax forms Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Free tax forms If so, you may have to pay estimated tax. Free tax forms Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Free tax forms If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Free tax forms Item (2) does not apply if you did not file a 2013 return. Free tax forms A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Free tax forms If you pay by check, make it payable to the "United States Treasury. Free tax forms " How to estimate your tax for 2014. Free tax forms   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Free tax forms If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Free tax forms Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Free tax forms Note. Free tax forms If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Free tax forms When to pay estimated tax. Free tax forms   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Free tax forms If you have wages subject to the same withholding rules that apply to U. Free tax forms S. Free tax forms citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Free tax forms If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Free tax forms   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Free tax forms 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Free tax forms 15, 2014 4th installment Jan. Free tax forms 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Free tax forms    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Free tax forms Fiscal year. Free tax forms   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Free tax forms If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Free tax forms Changes in income, deductions, or exemptions. Free tax forms   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Free tax forms This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Free tax forms If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Free tax forms Amended estimated tax. Free tax forms   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Free tax forms To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Free tax forms Penalty for failure to pay estimated income tax. 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Free tax forms 21. Free tax forms   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Free tax forms ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. Free tax forms  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. Free tax forms 5% si usted o su cónyuge tiene 65 años de edad o más). Free tax forms Tarifa estándar por milla. Free tax forms  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. Free tax forms Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. Free tax forms Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. Free tax forms Qué gastos puede incluir este año. Free tax forms Qué cantidad de los gastos puede deducir. Free tax forms De qué personas puede incluir gastos médicos. Free tax forms Qué gastos médicos se pueden incluir. Free tax forms Cómo tratar los reembolsos. Free tax forms Cómo declarar la deducción en la declaración de impuestos. Free tax forms Cómo declarar gastos de trabajo relacionados con la incapacidad. Free tax forms Cómo declarar los costos del seguro médico si trabaja por cuenta propia. Free tax forms Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. Free tax forms Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. Free tax forms Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. Free tax forms Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. Free tax forms No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. Free tax forms Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. Free tax forms Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. Free tax forms ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. Free tax forms Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. Free tax forms Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. Free tax forms Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. Free tax forms Declaraciones por separado. Free tax forms   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. Free tax forms Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. Free tax forms Estados donde rige la ley de los bienes gananciales. Free tax forms   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. Free tax forms Cada uno de ustedes debería incluir la mitad de los gastos. Free tax forms Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. Free tax forms Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. Free tax forms ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. Free tax forms 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). Free tax forms Ejemplo. Free tax forms Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. Free tax forms El 10% de esa cantidad es $4,000. Free tax forms Usted pagó gastos médicos de $2,500. Free tax forms No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. Free tax forms ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. Free tax forms Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. Free tax forms Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. Free tax forms Usted Puede incluir los gastos médicos que pagó por usted mismo. Free tax forms Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. Free tax forms Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. Free tax forms Ejemplo 1. Free tax forms María recibió tratamiento médico antes de casarse con Guillermo. Free tax forms Guillermo pagó por el tratamiento después de casarse. Free tax forms Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. Free tax forms Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. Free tax forms María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. Free tax forms Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. Free tax forms Ejemplo 2. Free tax forms Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. Free tax forms Juan se casó con Beatriz este año y presentan una declaración conjunta. Free tax forms Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. Free tax forms Dependiente Puede incluir los gastos médicos que pagó por su dependiente. Free tax forms Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Free tax forms Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. Free tax forms Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . Free tax forms Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. Free tax forms Excepción por hijo adoptivo. Free tax forms   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. Free tax forms Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. Free tax forms Hijo adoptivo. Free tax forms   Un hijo legalmente adoptado se considera su propio hijo. Free tax forms Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. Free tax forms   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. Free tax forms   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. Free tax forms   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. Free tax forms    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. Free tax forms Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. Free tax forms Hijo de padres divorciados o separados. Free tax forms   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. Free tax forms Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. Free tax forms Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). Free tax forms Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. Free tax forms Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. Free tax forms Manutención reclamada conforme a un acuerdo de manutención múltiple. Free tax forms   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. Free tax forms El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. Free tax forms   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. Free tax forms Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. Free tax forms Ejemplo. Free tax forms Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. Free tax forms Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. Free tax forms Usted pagó todos sus gastos médicos. Free tax forms Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. Free tax forms Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. Free tax forms Sus hermanos no pueden incluir ninguna parte de los gastos. Free tax forms Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. Free tax forms Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. Free tax forms Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. Free tax forms El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. Free tax forms Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. Free tax forms Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. Free tax forms Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. Free tax forms Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . Free tax forms ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. Free tax forms Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Free tax forms ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). Free tax forms Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. Free tax forms Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. Free tax forms Tabla 21-1. Free tax forms Lista de Gastos Médicos y Dentales. Free tax forms Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free tax forms Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. Free tax forms ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. Free tax forms ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. Free tax forms Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. Free tax forms , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. Free tax forms Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. Free tax forms Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). Free tax forms Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. Free tax forms Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. Free tax forms El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. Free tax forms Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Free tax forms Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. Free tax forms Plan de seguro médico provisto por el empleador. Free tax forms   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. Free tax forms Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. Free tax forms Ejemplo. Free tax forms Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). Free tax forms Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. Free tax forms Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. Free tax forms Servicios de cuidado a largo plazo. Free tax forms   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. Free tax forms Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. Free tax forms Plan de reembolso de gastos médicos. Free tax forms   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. Free tax forms Esto se debe a que un HRA es financiado únicamente por el empleador. Free tax forms Funcionarios jubilados del sector de seguridad pública. Free tax forms   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. Free tax forms Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. Free tax forms Medicare A. Free tax forms   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. Free tax forms El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. Free tax forms   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. Free tax forms En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. Free tax forms Medicare B. Free tax forms    Medicare B es un seguro médico suplementario. Free tax forms Las primas que paga por concepto del Medicare B son un gasto médico. Free tax forms Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. Free tax forms Medicare D. Free tax forms    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. Free tax forms Puede incluir las primas que pague por el Medicare D como un gasto médico. Free tax forms Primas de seguros pagadas por adelantado. Free tax forms   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). Free tax forms Licencia por enfermedad sin usar para pagar primas. Free tax forms   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. Free tax forms También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. Free tax forms Puede incluir este costo de participación continuada en el plan médico como gasto médico. Free tax forms   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. Free tax forms No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. Free tax forms Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. Free tax forms Vea Hogar de ancianos y de convalecencia , más adelante. Free tax forms Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. Free tax forms Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. Free tax forms El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. Free tax forms El alojamiento no es lujoso ni extravagante, dadas las circunstancias. Free tax forms El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. Free tax forms La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. Free tax forms Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. Free tax forms Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. Free tax forms No se incluyen comidas. Free tax forms Hogar de ancianos y de convalecencia. Free tax forms   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. Free tax forms Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. Free tax forms   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. Free tax forms Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. Free tax forms Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. Free tax forms Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. Free tax forms Gastos de automóvil. Free tax forms   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. Free tax forms No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. Free tax forms   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. Free tax forms    También, puede incluir cargos por estacionamiento y peaje. Free tax forms Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. Free tax forms Ejemplo. Free tax forms En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. Free tax forms Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. Free tax forms Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. Free tax forms Calcula primero los gastos reales. Free tax forms Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. Free tax forms Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. Free tax forms Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. Free tax forms Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. Free tax forms Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. Free tax forms Gastos de transporte que no puede incluir. Free tax forms   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. Free tax forms Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. Free tax forms Viajes que son únicamente para mejorar la salud en general. Free tax forms Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. Free tax forms Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. Free tax forms (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). Free tax forms Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. Free tax forms ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. Free tax forms Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. Free tax forms Esto incluye los pagos de Medicare. Free tax forms Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. Free tax forms Ejemplo. Free tax forms Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. Free tax forms El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. Free tax forms Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. Free tax forms Plan (arreglo) de reembolso de gastos médicos. Free tax forms   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. Free tax forms Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. Free tax forms Otros reembolsos. Free tax forms   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. Free tax forms ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. Free tax forms   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. Free tax forms Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. Free tax forms   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. Free tax forms No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. Free tax forms Reembolso en exceso. Free tax forms   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. Free tax forms Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. Free tax forms Primas pagadas por usted. Free tax forms   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. Free tax forms Generalmente no se incluye un reembolso en exceso en el ingreso bruto. Free tax forms Primas pagadas por usted y su empleador. Free tax forms   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. Free tax forms   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. Free tax forms Reembolso en un año posterior. Free tax forms   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. Free tax forms   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. Free tax forms Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. Free tax forms    Figura 21-A. Free tax forms ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. Free tax forms Figura 21−A. Free tax forms ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. Free tax forms   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. Free tax forms 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. Free tax forms No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. Free tax forms Ejemplo. Free tax forms En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. Free tax forms No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. Free tax forms Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. Free tax forms Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. Free tax forms De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. Free tax forms Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. Free tax forms   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. Free tax forms De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. Free tax forms Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. Free tax forms ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). Free tax forms No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. Free tax forms Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. Free tax forms Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). Free tax forms Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. Free tax forms Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. Free tax forms 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. Free tax forms Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. Free tax forms Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. Free tax forms Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. Free tax forms Definición de gastos de trabajo relacionados con un impedimento. Free tax forms   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. Free tax forms Dónde se anota la deducción. Free tax forms   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. Free tax forms   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. Free tax forms Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. Free tax forms Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). Free tax forms Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. Free tax forms Ejemplo. Free tax forms Usted es ciego. Free tax forms Necesita un lector para realizar su trabajo. Free tax forms Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. Free tax forms Los servicios del lector son únicamente para su trabajo. Free tax forms Puede deducir sus gastos por los servicios del lector como gastos de negocio. Free tax forms Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. Free tax forms Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. Free tax forms El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. Free tax forms No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. Free tax forms No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. Free tax forms Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. Free tax forms Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. Free tax forms Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. Free tax forms Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. Free tax forms Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. Free tax forms Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Free tax forms Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. Free tax forms No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. Free tax forms Dónde se anota la deducción. Free tax forms    Haga esta deducción en el Formulario 1040. Free tax forms Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. Free tax forms 5% si usted o su cónyuge tiene 65 años de edad o más). Free tax forms Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. Free tax forms Prev  Up  Next   Home   More Online Publications