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Idaho State Tax Forms 1040ez

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Idaho State Tax Forms 1040ez

Idaho state tax forms 1040ez 31. Idaho state tax forms 1040ez   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Idaho state tax forms 1040ez Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Idaho state tax forms 1040ez Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Idaho state tax forms 1040ez Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. Idaho state tax forms 1040ez . Idaho state tax forms 1040ez  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). Idaho state tax forms 1040ez NIIT is a 3. Idaho state tax forms 1040ez 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. Idaho state tax forms 1040ez Use Form 8960, Net Investment Income Tax, to figure this tax. Idaho state tax forms 1040ez For more information on NIIT, go to www. Idaho state tax forms 1040ez irs. Idaho state tax forms 1040ez gov and enter “Net Investment Income Tax” in the search box. Idaho state tax forms 1040ez Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. Idaho state tax forms 1040ez If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. Idaho state tax forms 1040ez (See Parent's Election To Report Child's Interest and Dividends , later. Idaho state tax forms 1040ez ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Idaho state tax forms 1040ez (See Tax for Certain Children Who Have Unearned Income , later. Idaho state tax forms 1040ez ) For these rules, the term “child” includes a legally adopted child and a stepchild. Idaho state tax forms 1040ez These rules apply whether or not the child is a dependent. Idaho state tax forms 1040ez Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Idaho state tax forms 1040ez The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . Idaho state tax forms 1040ez Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. Idaho state tax forms 1040ez Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Idaho state tax forms 1040ez Parents are married. Idaho state tax forms 1040ez   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Idaho state tax forms 1040ez Parents not living together. Idaho state tax forms 1040ez   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. Idaho state tax forms 1040ez If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Idaho state tax forms 1040ez   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. Idaho state tax forms 1040ez Parents are divorced. Idaho state tax forms 1040ez   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. Idaho state tax forms 1040ez Custodial parent remarried. Idaho state tax forms 1040ez   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Idaho state tax forms 1040ez Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Idaho state tax forms 1040ez Do not use the return of the noncustodial parent. Idaho state tax forms 1040ez   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Idaho state tax forms 1040ez If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Idaho state tax forms 1040ez Parents never married. Idaho state tax forms 1040ez   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. Idaho state tax forms 1040ez If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Idaho state tax forms 1040ez Widowed parent remarried. Idaho state tax forms 1040ez   If a widow or widower remarries, the new spouse is treated as the child's other parent. Idaho state tax forms 1040ez The rules explained earlier under Custodial parent remarried apply. Idaho state tax forms 1040ez Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. Idaho state tax forms 1040ez If you do, your child will not have to file a return. Idaho state tax forms 1040ez You can make this election only if all the following conditions are met. Idaho state tax forms 1040ez Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Idaho state tax forms 1040ez Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Idaho state tax forms 1040ez The child's gross income was less than $10,000. Idaho state tax forms 1040ez The child is required to file a return unless you make this election. Idaho state tax forms 1040ez The child does not file a joint return for the year. Idaho state tax forms 1040ez No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. Idaho state tax forms 1040ez No federal income tax was taken out of your child's income under the backup withholding rules. Idaho state tax forms 1040ez You are the parent whose return must be used when applying the special tax rules for children. Idaho state tax forms 1040ez (See Which Parent's Return To Use , earlier. Idaho state tax forms 1040ez ) These conditions are also shown in Figure 31-A. Idaho state tax forms 1040ez Certain January 1 birthdays. Idaho state tax forms 1040ez   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Idaho state tax forms 1040ez You cannot make this election for such a child unless the child was a full-time student. Idaho state tax forms 1040ez   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Idaho state tax forms 1040ez You cannot make this election for such a child. Idaho state tax forms 1040ez Full-time student. Idaho state tax forms 1040ez   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. Idaho state tax forms 1040ez A school includes a technical, trade, or mechanical school. Idaho state tax forms 1040ez It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Idaho state tax forms 1040ez How to make the election. Idaho state tax forms 1040ez   Make the election by attaching Form 8814 to your Form 1040. Idaho state tax forms 1040ez (If you make this election, you cannot file Form 1040A or Form 1040EZ. Idaho state tax forms 1040ez ) Attach a separate Form 8814 for each child for whom you make the election. Idaho state tax forms 1040ez You can make the election for one or more children and not for others. Idaho state tax forms 1040ez Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Idaho state tax forms 1040ez Rate may be higher. Idaho state tax forms 1040ez   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. Idaho state tax forms 1040ez This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Idaho state tax forms 1040ez However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. Idaho state tax forms 1040ez Deductions you cannot take. Idaho state tax forms 1040ez   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. Idaho state tax forms 1040ez The additional standard deduction if the child is blind. Idaho state tax forms 1040ez The deduction for a penalty on an early withdrawal of your child's savings. Idaho state tax forms 1040ez Itemized deductions (such as your child's investment expenses or charitable contributions). Idaho state tax forms 1040ez Reduced deductions or credits. Idaho state tax forms 1040ez   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. Idaho state tax forms 1040ez Deduction for contributions to a traditional individual retirement arrangement (IRA). Idaho state tax forms 1040ez Deduction for student loan interest. Idaho state tax forms 1040ez Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Idaho state tax forms 1040ez Credit for child and dependent care expenses. Idaho state tax forms 1040ez Child tax credit. Idaho state tax forms 1040ez Education tax credits. Idaho state tax forms 1040ez Earned income credit. Idaho state tax forms 1040ez Penalty for underpayment of estimated tax. Idaho state tax forms 1040ez   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. Idaho state tax forms 1040ez If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. Idaho state tax forms 1040ez See chapter 4 for more information. Idaho state tax forms 1040ez Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Idaho state tax forms 1040ez Only the amount over $2,000 is added to your income. Idaho state tax forms 1040ez The amount over $2,000 is shown on Form 8814, line 6. Idaho state tax forms 1040ez Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Idaho state tax forms 1040ez Include the amount from Form 8814, line 12, on Form 1040, line 21. Idaho state tax forms 1040ez Enter “Form 8814” on the dotted line next to line 21. Idaho state tax forms 1040ez If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. Idaho state tax forms 1040ez Capital gain distributions and qualified dividends. Idaho state tax forms 1040ez   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. Idaho state tax forms 1040ez If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. Idaho state tax forms 1040ez Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. Idaho state tax forms 1040ez This tax is added to the tax figured on your income. Idaho state tax forms 1040ez This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. Idaho state tax forms 1040ez Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. Idaho state tax forms 1040ez Check box a on Form 1040, line 44. Idaho state tax forms 1040ez Figure 31-A. Idaho state tax forms 1040ez Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Idaho state tax forms 1040ez Figure 31–A. Idaho state tax forms 1040ez Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Idaho state tax forms 1040ez If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. Idaho state tax forms 1040ez Attach the completed form to the child's Form 1040 or Form 1040A. Idaho state tax forms 1040ez When Form 8615 must be filed. Idaho state tax forms 1040ez   Form 8615 must be filed for a child if all of the following statements are true. Idaho state tax forms 1040ez The child's investment income was more than $2,000. Idaho state tax forms 1040ez The child is required to file a return for 2013. Idaho state tax forms 1040ez The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. Idaho state tax forms 1040ez At least one of the child's parents was alive at the end of 2013. Idaho state tax forms 1040ez The child does not file a joint return for 2013. Idaho state tax forms 1040ez These conditions are also shown in  Figure 31-B. Idaho state tax forms 1040ez Earned income. Idaho state tax forms 1040ez   Earned income includes salaries, wages, tips, and other payments received for personal services performed. Idaho state tax forms 1040ez It does not include unearned income as defined later in this chapter. Idaho state tax forms 1040ez Support. Idaho state tax forms 1040ez   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Idaho state tax forms 1040ez To figure your child's support, count support provided by you, your child, and others. Idaho state tax forms 1040ez However, a scholarship received by your child is not considered support if your child is a full-time student. Idaho state tax forms 1040ez See chapter 3 for details about support. Idaho state tax forms 1040ez Certain January 1 birthdays. Idaho state tax forms 1040ez   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Idaho state tax forms 1040ez Figure 31-B. Idaho state tax forms 1040ez Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Idaho state tax forms 1040ez Figure 31-B. Idaho state tax forms 1040ez Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. Idaho state tax forms 1040ez . Idaho state tax forms 1040ez . Idaho state tax forms 1040ez THEN, at the end of 2013, the child is considered to be. Idaho state tax forms 1040ez . Idaho state tax forms 1040ez . Idaho state tax forms 1040ez January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Idaho state tax forms 1040ez The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Idaho state tax forms 1040ez  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. Idaho state tax forms 1040ez  ***Do not use Form 8615 for this child. Idaho state tax forms 1040ez Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Idaho state tax forms 1040ez (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Idaho state tax forms 1040ez ) On line C, check the box for the parent's filing status. Idaho state tax forms 1040ez See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. Idaho state tax forms 1040ez Parent with different tax year. Idaho state tax forms 1040ez   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Idaho state tax forms 1040ez Parent's return information not known timely. Idaho state tax forms 1040ez   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. Idaho state tax forms 1040ez   You can use any reasonable estimate. Idaho state tax forms 1040ez This includes using information from last year's return. Idaho state tax forms 1040ez If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Idaho state tax forms 1040ez    When you get the correct information, file an amended return on Form 1040X, Amended U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Individual Income Tax Return. Idaho state tax forms 1040ez   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Individual Income Tax Return. Idaho state tax forms 1040ez Extensions are discussed in chapter 1. Idaho state tax forms 1040ez Step 1. Idaho state tax forms 1040ez Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. Idaho state tax forms 1040ez To do that, use Form 8615, Part I. Idaho state tax forms 1040ez Line 1 (unearned income). Idaho state tax forms 1040ez   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Idaho state tax forms 1040ez Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. Idaho state tax forms 1040ez Form 1040EZ cannot be used if Form 8615 must be filed. Idaho state tax forms 1040ez   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. Idaho state tax forms 1040ez   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. Idaho state tax forms 1040ez Unearned income defined. Idaho state tax forms 1040ez   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. Idaho state tax forms 1040ez It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. Idaho state tax forms 1040ez Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). Idaho state tax forms 1040ez Nontaxable income. Idaho state tax forms 1040ez   For this purpose, unearned income includes only amounts the child must include in total income. Idaho state tax forms 1040ez Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Idaho state tax forms 1040ez Income from property received as a gift. Idaho state tax forms 1040ez   A child's unearned income includes all income produced by property belonging to the child. Idaho state tax forms 1040ez This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. Idaho state tax forms 1040ez   A child's unearned income includes income produced by property given as a gift to the child. Idaho state tax forms 1040ez This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Idaho state tax forms 1040ez Example. Idaho state tax forms 1040ez Amanda Black, age 13, received the following income. Idaho state tax forms 1040ez Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. Idaho state tax forms 1040ez Amanda's unearned income is $2,100. Idaho state tax forms 1040ez This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). Idaho state tax forms 1040ez Her wages are earned (not unearned) income because they are received for work actually done. Idaho state tax forms 1040ez Her tax-exempt interest is not included because it is nontaxable. Idaho state tax forms 1040ez Trust income. Idaho state tax forms 1040ez   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. Idaho state tax forms 1040ez   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. Idaho state tax forms 1040ez Line 2 (deductions). Idaho state tax forms 1040ez   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. Idaho state tax forms 1040ez   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. Idaho state tax forms 1040ez Directly connected. Idaho state tax forms 1040ez   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. Idaho state tax forms 1040ez These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Idaho state tax forms 1040ez   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Idaho state tax forms 1040ez Only the amount greater than 2% of the child's adjusted gross income can be deducted. Idaho state tax forms 1040ez See chapter 28 for more information. Idaho state tax forms 1040ez Example 1. Idaho state tax forms 1040ez Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. Idaho state tax forms 1040ez His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Idaho state tax forms 1040ez Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. Idaho state tax forms 1040ez Example 2. Idaho state tax forms 1040ez Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Idaho state tax forms 1040ez She has no other income. Idaho state tax forms 1040ez She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. Idaho state tax forms 1040ez Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Idaho state tax forms 1040ez The amount on line 2 is $2,050. Idaho state tax forms 1040ez This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Idaho state tax forms 1040ez Line 3. Idaho state tax forms 1040ez   Subtract line 2 from line 1 and enter the result on this line. Idaho state tax forms 1040ez If zero or less, do not complete the rest of the form. Idaho state tax forms 1040ez However, you must still attach Form 8615 to the child's tax return. Idaho state tax forms 1040ez Figure the tax on the child's taxable income in the normal manner. Idaho state tax forms 1040ez Line 4 (child's taxable income). Idaho state tax forms 1040ez   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. Idaho state tax forms 1040ez   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. Idaho state tax forms 1040ez 929. Idaho state tax forms 1040ez Line 5 (net unearned income). Idaho state tax forms 1040ez   A child's net unearned income cannot be more than his or her taxable income. Idaho state tax forms 1040ez Enter on Form 8615, line 5, the smaller of line 3 or line 4. Idaho state tax forms 1040ez This is the child's net unearned income. Idaho state tax forms 1040ez   If zero or less, do not complete the rest of the form. Idaho state tax forms 1040ez However, you must still attach Form 8615 to the child's tax return. Idaho state tax forms 1040ez Figure the tax on the child's taxable income in the normal manner. Idaho state tax forms 1040ez Step 2. Idaho state tax forms 1040ez Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Idaho state tax forms 1040ez The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. Idaho state tax forms 1040ez When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. Idaho state tax forms 1040ez For example, do not refigure the medical expense deduction. Idaho state tax forms 1040ez Figure the tentative tax on Form 8615, lines 6 through 13. Idaho state tax forms 1040ez Note. Idaho state tax forms 1040ez If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. Idaho state tax forms 1040ez Line 6 (parent's taxable income). Idaho state tax forms 1040ez   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. Idaho state tax forms 1040ez   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. Idaho state tax forms 1040ez Line 7 (net unearned income of other children). Idaho state tax forms 1040ez   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. Idaho state tax forms 1040ez Do not include the amount from line 5 of the Form 8615 being completed. Idaho state tax forms 1040ez Example. Idaho state tax forms 1040ez Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Idaho state tax forms 1040ez The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. Idaho state tax forms 1040ez Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Idaho state tax forms 1040ez Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Idaho state tax forms 1040ez Other children's information not available. Idaho state tax forms 1040ez   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. Idaho state tax forms 1040ez See Parent's return information not known timely , earlier. Idaho state tax forms 1040ez Line 11 (tentative tax). Idaho state tax forms 1040ez   Subtract line 10 from line 9 and enter the result on this line. Idaho state tax forms 1040ez This is the tentative tax. Idaho state tax forms 1040ez   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. Idaho state tax forms 1040ez Also skip the discussion for lines 12a and 12b that follows. Idaho state tax forms 1040ez Lines 12a and 12b (dividing the tentative tax). Idaho state tax forms 1040ez   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. Idaho state tax forms 1040ez This is done on lines 12a, 12b, and 13. Idaho state tax forms 1040ez Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. Idaho state tax forms 1040ez Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. Idaho state tax forms 1040ez Example. Idaho state tax forms 1040ez In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. Idaho state tax forms 1040ez The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). Idaho state tax forms 1040ez The decimal on line 12b is  . Idaho state tax forms 1040ez 333, figured as follows and rounded to three places. Idaho state tax forms 1040ez   $800 = . Idaho state tax forms 1040ez 333     $2,400   Step 3. Idaho state tax forms 1040ez Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. Idaho state tax forms 1040ez This is the child's tax. Idaho state tax forms 1040ez It is figured on Form 8615, lines 14 through 18. Idaho state tax forms 1040ez Alternative minimum tax. Idaho state tax forms 1040ez   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. Idaho state tax forms 1040ez See Alternative Minimum Tax (AMT) in chapter 30. Idaho state tax forms 1040ez    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. Idaho state tax forms 1040ez For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. Idaho state tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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The Idaho State Tax Forms 1040ez

Idaho state tax forms 1040ez 20. Idaho state tax forms 1040ez   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Idaho state tax forms 1040ez Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Idaho state tax forms 1040ez Personas casadas que presentan la declaración por separado. Idaho state tax forms 1040ez Qué Hay de Nuevo Aumento de la deducción estándar. Idaho state tax forms 1040ez  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. Idaho state tax forms 1040ez La cantidad de la deducción depende de su estado civil para efectos de la declaración. Idaho state tax forms 1040ez Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. Idaho state tax forms 1040ez Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. Idaho state tax forms 1040ez La deducción estándar para dependientes. Idaho state tax forms 1040ez Quién debe detallar las deducciones. Idaho state tax forms 1040ez La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. Idaho state tax forms 1040ez Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. Idaho state tax forms 1040ez La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. Idaho state tax forms 1040ez La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. Idaho state tax forms 1040ez La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. Idaho state tax forms 1040ez Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. Idaho state tax forms 1040ez Personas que no reúnen los requisitos para la deducción estándar. Idaho state tax forms 1040ez   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. Idaho state tax forms 1040ez Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. Idaho state tax forms 1040ez Nota. Idaho state tax forms 1040ez Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. Idaho state tax forms 1040ez Vea la Publicación 519, U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Idaho state tax forms 1040ez Si elige esta opción, puede tomar la deducción estándar. Idaho state tax forms 1040ez Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. Idaho state tax forms 1040ez Vea Deducción Estándar para Dependientes , más adelante. Idaho state tax forms 1040ez Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. Idaho state tax forms 1040ez Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. Idaho state tax forms 1040ez La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. Idaho state tax forms 1040ez Declaración final de un fallecido. Idaho state tax forms 1040ez   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. Idaho state tax forms 1040ez No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. Idaho state tax forms 1040ez Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Idaho state tax forms 1040ez Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. Idaho state tax forms 1040ez Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. Idaho state tax forms 1040ez Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. Idaho state tax forms 1040ez Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Idaho state tax forms 1040ez No está totalmente ciego. Idaho state tax forms 1040ez   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. Idaho state tax forms 1040ez   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. Idaho state tax forms 1040ez Tiene que guardar esta declaración con sus registros. Idaho state tax forms 1040ez   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. Idaho state tax forms 1040ez Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. Idaho state tax forms 1040ez No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. Idaho state tax forms 1040ez Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. Idaho state tax forms 1040ez Ejemplo 1. Idaho state tax forms 1040ez Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. Idaho state tax forms 1040ez Ninguno de los dos es ciego ni puede ser reclamado como dependiente. Idaho state tax forms 1040ez Ellos optan por no detallar sus deducciones. Idaho state tax forms 1040ez Ellos utilizan la Tabla 20-1. Idaho state tax forms 1040ez La deducción estándar para ambos es $12,200. Idaho state tax forms 1040ez Ejemplo 2. Idaho state tax forms 1040ez Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. Idaho state tax forms 1040ez Carlos y Ana utilizan la Tabla 20-2. Idaho state tax forms 1040ez La deducción estándar para ambos es $13,400. Idaho state tax forms 1040ez Ejemplo 3. Idaho state tax forms 1040ez Roberto y María presentan una declaración conjunta para 2013. Idaho state tax forms 1040ez Los dos son mayores de 65 años de edad. Idaho state tax forms 1040ez Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. Idaho state tax forms 1040ez Si ellos no detallan las deducciones, utilizan la Tabla 20-2. Idaho state tax forms 1040ez Su deducción estándar es $14,600. Idaho state tax forms 1040ez Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). Idaho state tax forms 1040ez Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. Idaho state tax forms 1040ez Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. Idaho state tax forms 1040ez Definición del ingreso del trabajo. Idaho state tax forms 1040ez   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. Idaho state tax forms 1040ez    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. Idaho state tax forms 1040ez Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. Idaho state tax forms 1040ez Ejemplo 1. Idaho state tax forms 1040ez Miguel es soltero. Idaho state tax forms 1040ez Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. Idaho state tax forms 1040ez Tiene ingresos de intereses de $780 y un salario de $150. Idaho state tax forms 1040ez No tiene deducciones detalladas. Idaho state tax forms 1040ez Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. Idaho state tax forms 1040ez Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. Idaho state tax forms 1040ez Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). Idaho state tax forms 1040ez Ejemplo 2. Idaho state tax forms 1040ez José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. Idaho state tax forms 1040ez José está casado y presenta una declaración por separado. Idaho state tax forms 1040ez Su esposa no detalla sus deducciones en su declaración. Idaho state tax forms 1040ez José tiene ingresos de intereses de $1,500 y un salario de $3,800. Idaho state tax forms 1040ez Él no tiene deducciones detalladas. Idaho state tax forms 1040ez José utiliza la Tabla 20-3 para calcular su deducción estándar. Idaho state tax forms 1040ez Él anota su ingreso de trabajo de $3,800 en la línea 1. Idaho state tax forms 1040ez Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. Idaho state tax forms 1040ez En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. Idaho state tax forms 1040ez Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. Idaho state tax forms 1040ez En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. Idaho state tax forms 1040ez Ejemplo 3. Idaho state tax forms 1040ez Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. Idaho state tax forms 1040ez Tiene 18 años de edad y es ciega. Idaho state tax forms 1040ez Tiene ingresos de intereses de $1,300 y un salario de $2,900. Idaho state tax forms 1040ez Ella no tiene deducciones detalladas. Idaho state tax forms 1040ez Carla consulta la Tabla 20-3 para encontrar su deducción estándar. Idaho state tax forms 1040ez Ella anota su salario de $2,900 en la línea 1. Idaho state tax forms 1040ez Suma las líneas 1 y 2 y anota $3,250 en la línea 3. Idaho state tax forms 1040ez En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. Idaho state tax forms 1040ez Ya que ella es soltera, Carla anota $6,100 en la línea 6. Idaho state tax forms 1040ez Anota $3,250 en la línea 7a. Idaho state tax forms 1040ez Esta es la menor entre las cantidades de las líneas 5 y 6. Idaho state tax forms 1040ez Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. Idaho state tax forms 1040ez Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. Idaho state tax forms 1040ez Ejemplo 4. Idaho state tax forms 1040ez Edgardo es soltero. Idaho state tax forms 1040ez Sus padres pueden reclamar una exención por él en su declaración del 2013. Idaho state tax forms 1040ez Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. Idaho state tax forms 1040ez Él no tiene deducciones detalladas. Idaho state tax forms 1040ez Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. Idaho state tax forms 1040ez Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. Idaho state tax forms 1040ez Suma las líneas 1 y 2 y anota $4,350 en la línea 3. Idaho state tax forms 1040ez En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. Idaho state tax forms 1040ez Ya que él es soltero, Edgardo anota $6,100 en la línea 6. Idaho state tax forms 1040ez En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. Idaho state tax forms 1040ez Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. Idaho state tax forms 1040ez Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . Idaho state tax forms 1040ez Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. Idaho state tax forms 1040ez Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). Idaho state tax forms 1040ez Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. Idaho state tax forms 1040ez Cuándo detallar las deducciones. Idaho state tax forms 1040ez   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. Idaho state tax forms 1040ez Estas deducciones se explican en los capítulos 21 al 28. Idaho state tax forms 1040ez   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. Idaho state tax forms 1040ez Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. Idaho state tax forms 1040ez Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. Idaho state tax forms 1040ez   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. Idaho state tax forms 1040ez Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. Idaho state tax forms 1040ez Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. Idaho state tax forms 1040ez Si cambia de idea. Idaho state tax forms 1040ez   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. Idaho state tax forms 1040ez Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. Idaho state tax forms 1040ez Personas casadas que presentan la declaración por separado. Idaho state tax forms 1040ez   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. Idaho state tax forms 1040ez Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. Idaho state tax forms 1040ez    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. Idaho state tax forms 1040ez Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. Idaho state tax forms 1040ez Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. Idaho state tax forms 1040ez Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. Idaho state tax forms 1040ez Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. Idaho state tax forms 1040ez Tabla 20-1. Idaho state tax forms 1040ez Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Idaho state tax forms 1040ez En vez de ésta, utilice la Tabla 20-2 ó 20-3. Idaho state tax forms 1040ez Tabla 20-2. Idaho state tax forms 1040ez Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. Idaho state tax forms 1040ez Luego pase a la tabla. Idaho state tax forms 1040ez Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. Idaho state tax forms 1040ez Tabla 20-3. Idaho state tax forms 1040ez Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Idaho state tax forms 1040ez Marque el número correcto de recuadros más abajo. Idaho state tax forms 1040ez Luego pase a la hoja de trabajo. Idaho state tax forms 1040ez Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. Idaho state tax forms 1040ez Anote su ingreso del trabajo (definido más abajo). Idaho state tax forms 1040ez Si no tiene ninguno, anote -0-. Idaho state tax forms 1040ez 1. Idaho state tax forms 1040ez   2. Idaho state tax forms 1040ez Cantidad adicional. Idaho state tax forms 1040ez 2. Idaho state tax forms 1040ez $350 3. Idaho state tax forms 1040ez Sume las líneas 1 y 2. Idaho state tax forms 1040ez 3. Idaho state tax forms 1040ez   4. Idaho state tax forms 1040ez Deducción estándar mínima. Idaho state tax forms 1040ez 4. Idaho state tax forms 1040ez $1,000 5. Idaho state tax forms 1040ez De las líneas 3 ó 4, anote la cantidad mayor. Idaho state tax forms 1040ez 5. Idaho state tax forms 1040ez   6. Idaho state tax forms 1040ez Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. Idaho state tax forms 1040ez Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. Idaho state tax forms 1040ez   7. Idaho state tax forms 1040ez Deducción estándar. Idaho state tax forms 1040ez         a. Idaho state tax forms 1040ez De las líneas 5 ó 6, anote la cantidad que sea menor. Idaho state tax forms 1040ez Si nació después del 1 de enero de 1949, y no es ciego, pare. Idaho state tax forms 1040ez Ésta es su deducción estándar. Idaho state tax forms 1040ez De lo contrario, pase a la línea 7b. Idaho state tax forms 1040ez 7a. Idaho state tax forms 1040ez     b. Idaho state tax forms 1040ez Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. Idaho state tax forms 1040ez 7b. Idaho state tax forms 1040ez     c. Idaho state tax forms 1040ez Sume las líneas 7a y 7b. Idaho state tax forms 1040ez Ésta es su deducción estándar para el año 2013. Idaho state tax forms 1040ez 7c. Idaho state tax forms 1040ez   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. Idaho state tax forms 1040ez También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. Idaho state tax forms 1040ez Prev  Up  Next   Home   More Online Publications