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1040 Ez State Tax Form

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1040 Ez State Tax Form

1040 ez state tax form 13. 1040 ez state tax form   Basis of Property Table of Contents Introduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds Introduction This chapter discusses how to figure your basis in property. 1040 ez state tax form It is divided into the following sections. 1040 ez state tax form Cost basis. 1040 ez state tax form Adjusted basis. 1040 ez state tax form Basis other than cost. 1040 ez state tax form Your basis is the amount of your investment in property for tax purposes. 1040 ez state tax form Use the basis to figure gain or loss on the sale, exchange, or other disposition of property. 1040 ez state tax form Also use it to figure deductions for depreciation, amortization, depletion, and casualty losses. 1040 ez state tax form If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. 1040 ez state tax form Only the basis allocated to the business or investment use of the property can be depreciated. 1040 ez state tax form Your original basis in property is adjusted (increased or decreased) by certain events. 1040 ez state tax form For example, if you make improvements to the property, increase your basis. 1040 ez state tax form If you take deductions for depreciation or casualty losses, or claim certain credits, reduce your basis. 1040 ez state tax form Keep accurate records of all items that affect the basis of your property. 1040 ez state tax form For more information on keeping records, see chapter 1. 1040 ez state tax form Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 946 How To Depreciate Property Cost Basis The basis of property you buy is usually its cost. 1040 ez state tax form The cost is the amount you pay in cash, debt obligations, other property, or services. 1040 ez state tax form Your cost also includes amounts you pay for the following items: Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if you assume liability for the seller). 1040 ez state tax form In addition, the basis of real estate and business assets may include other items. 1040 ez state tax form Loans with low or no interest. 1040 ez state tax form    If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus any amount considered to be unstated interest. 1040 ez state tax form You generally have unstated interest if your interest rate is less than the applicable federal rate. 1040 ez state tax form   For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. 1040 ez state tax form Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. 1040 ez state tax form If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. 1040 ez state tax form Lump sum purchase. 1040 ez state tax form   If you buy buildings and the land on which they stand for a lump sum, allocate the cost basis among the land and the buildings. 1040 ez state tax form Allocate the cost basis according to the respective fair market values (FMVs) of the land and buildings at the time of purchase. 1040 ez state tax form Figure the basis of each asset by multiplying the lump sum by a fraction. 1040 ez state tax form The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. 1040 ez state tax form    If you are not certain of the FMVs of the land and buildings, you can allocate the basis according to their assessed values for real estate tax purposes. 1040 ez state tax form Fair market value (FMV). 1040 ez state tax form   FMV is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. 1040 ez state tax form Sales of similar property on or about the same date may be helpful in figuring the FMV of the property. 1040 ez state tax form Assumption of mortgage. 1040 ez state tax form   If you buy property and assume (or buy the property subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. 1040 ez state tax form Settlement costs. 1040 ez state tax form   Your basis includes the settlement fees and closing costs you paid for buying the property. 1040 ez state tax form (A fee for buying property is a cost that must be paid even if you buy the property for cash. 1040 ez state tax form ) Do not include fees and costs for getting a loan on the property in your basis. 1040 ez state tax form   The following are some of the settlement fees or closing costs you can include in the basis of your property. 1040 ez state tax form Abstract fees (abstract of title fees). 1040 ez state tax form Charges for installing utility services. 1040 ez state tax form Legal fees (including fees for the title search and preparation of the sales contract and deed). 1040 ez state tax form Recording fees. 1040 ez state tax form Survey fees. 1040 ez state tax form Transfer taxes. 1040 ez state tax form Owner's title insurance. 1040 ez state tax form Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. 1040 ez state tax form   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. 1040 ez state tax form   The following are some of the settlement fees and closing costs you cannot include in the basis of property. 1040 ez state tax form Casualty insurance premiums. 1040 ez state tax form Rent for occupancy of the property before closing. 1040 ez state tax form Charges for utilities or other services related to occupancy of the property before closing. 1040 ez state tax form Charges connected with getting a loan, such as points (discount points, loan origination fees), mortgage insurance premiums, loan assumption fees, cost of a credit report, and fees for an appraisal required by a lender. 1040 ez state tax form Fees for refinancing a mortgage. 1040 ez state tax form Real estate taxes. 1040 ez state tax form   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. 1040 ez state tax form You cannot deduct them as an expense. 1040 ez state tax form    If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. 1040 ez state tax form Do not include that amount in the basis of your property. 1040 ez state tax form If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. 1040 ez state tax form Points. 1040 ez state tax form   If you pay points to get a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. 1040 ez state tax form Generally, you deduct the points over the term of the loan. 1040 ez state tax form For more information on how to deduct points, see chapter 23. 1040 ez state tax form Points on home mortgage. 1040 ez state tax form   Special rules may apply to points you and the seller pay when you get a mortgage to buy your main home. 1040 ez state tax form If certain requirements are met, you can deduct the points in full for the year in which they are paid. 1040 ez state tax form Reduce the basis of your home by any seller-paid points. 1040 ez state tax form Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments (increases and decreases) to the cost basis or basis other than cost (discussed later) of the property. 1040 ez state tax form The result is the adjusted basis. 1040 ez state tax form Increases to Basis Increase the basis of any property by all items properly added to a capital account. 1040 ez state tax form Examples of items that increase basis are shown in Table 13-1. 1040 ez state tax form These include the items discussed below. 1040 ez state tax form Improvements. 1040 ez state tax form   Add to your basis in property the cost of improvements having a useful life of more than 1 year, that increase the value of the property, lengthen its life, or adapt it to a different use. 1040 ez state tax form For example, improvements include putting a recreation room in your unfinished basement, adding another bathroom or bedroom, putting up a fence, putting in new plumbing or wiring, installing a new roof, or paving your driveway. 1040 ez state tax form Assessments for local improvements. 1040 ez state tax form   Add to the basis of property assessments for improvements such as streets and sidewalks if they increase the value of the property assessed. 1040 ez state tax form Do not deduct them as taxes. 1040 ez state tax form However, you can deduct as taxes assessments for maintenance or repairs, or for meeting interest charges related to the improvements. 1040 ez state tax form Example. 1040 ez state tax form Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected property owners for the cost of the conversion. 1040 ez state tax form Add the assessment to your property's basis. 1040 ez state tax form In this example, the assessment is a depreciable asset. 1040 ez state tax form Decreases to Basis Decrease the basis of any property by all items that represent a return of capital for the period during which you held the property. 1040 ez state tax form Examples of items that decrease basis are shown in Table 13-1. 1040 ez state tax form These include the items discussed below. 1040 ez state tax form Table 13-1. 1040 ez state tax form Examples of Adjustments to Basis Increases to Basis Decreases to Basis • Capital improvements: • Exclusion from income of   Putting an addition on your home subsidies for energy conservation   Replacing an entire roof measures   Paving your driveway     Installing central air conditioning • Casualty or theft loss deductions   Rewiring your home and insurance reimbursements       • Assessments for local improvements:     Water connections     Extending utility service lines to the property • Postponed gain from the sale of a home   Sidewalks • Alternative motor vehicle credit  (Form 8910)   Roads       • Alternative fuel vehicle refueling     property credit (Form 8911)           • Residential energy credits (Form 5695)       • Casualty losses: • Depreciation and section 179 deduction   Restoring damaged property     • Nontaxable corporate distributions • Legal fees:     Cost of defending and perfecting a title • Certain canceled debt excluded from   Fees for getting a reduction of an assessment income     • Zoning costs • Easements           • Adoption tax benefits Casualty and theft losses. 1040 ez state tax form   If you have a casualty or theft loss, decrease the basis in your property by any insurance proceeds or other reimbursement and by any deductible loss not covered by insurance. 1040 ez state tax form    You must increase your basis in the property by the amount you spend on repairs that restore the property to its pre-casualty condition. 1040 ez state tax form   For more information on casualty and theft losses, see chapter 25. 1040 ez state tax form Depreciation and section 179 deduction. 1040 ez state tax form   Decrease the basis of your qualifying business property by any section 179 deduction you take and the depreciation you deducted, or could have deducted (including any special depreciation allowance), on your tax returns under the method of depreciation you selected. 1040 ez state tax form   For more information about depreciation and the section 179 deduction, see Publication 946 and the Instructions for Form 4562. 1040 ez state tax form Example. 1040 ez state tax form You owned a duplex used as rental property that cost you $40,000, of which $35,000 was allocated to the building and $5,000 to the land. 1040 ez state tax form You added an improvement to the duplex that cost $10,000. 1040 ez state tax form In February last year, the duplex was damaged by fire. 1040 ez state tax form Up to that time, you had been allowed depreciation of $23,000. 1040 ez state tax form You sold some salvaged material for $1,300 and collected $19,700 from your insurance company. 1040 ez state tax form You deducted a casualty loss of $1,000 on your income tax return for last year. 1040 ez state tax form You spent $19,000 of the insurance proceeds for restoration of the duplex, which was completed this year. 1040 ez state tax form You must use the duplex's adjusted basis after the restoration to determine depreciation for the rest of the property's recovery period. 1040 ez state tax form Figure the adjusted basis of the duplex as follows: Original cost of duplex $35,000 Addition to duplex 10,000 Total cost of duplex $45,000 Minus: Depreciation 23,000 Adjusted basis before casualty $22,000 Minus: Insurance proceeds $19,700     Deducted casualty loss 1,000     Salvage proceeds 1,300 22,000 Adjusted basis after casualty $-0- Add: Cost of restoring duplex 19,000 Adjusted basis after restoration $19,000 Note. 1040 ez state tax form Your basis in the land is its original cost of $5,000. 1040 ez state tax form Easements. 1040 ez state tax form   The amount you receive for granting an easement is generally considered to be proceeds from the sale of an interest in real property. 1040 ez state tax form It reduces the basis of the affected part of the property. 1040 ez state tax form If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. 1040 ez state tax form   If the gain is on a capital asset, see chapter 16 for information about how to report it. 1040 ez state tax form If the gain is on property used in a trade or business, see Publication 544 for information about how to report it. 1040 ez state tax form Exclusion of subsidies for energy conservation measures. 1040 ez state tax form   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. 1040 ez state tax form Reduce the basis of the property for which you received the subsidy by the excluded amount. 1040 ez state tax form For more information about this subsidy, see chapter 12. 1040 ez state tax form Postponed gain from sale of home. 1040 ez state tax form    If you postponed gain from the sale of your main home under rules in effect before May 7, 1997, you must reduce the basis of the home you acquired as a replacement by the amount of the postponed gain. 1040 ez state tax form For more information on the rules for the sale of a home, see chapter 15. 1040 ez state tax form Basis Other Than Cost There are many times when you cannot use cost as basis. 1040 ez state tax form In these cases, the fair market value or the adjusted basis of the property can be used. 1040 ez state tax form Fair market value (FMV) and adjusted basis were discussed earlier. 1040 ez state tax form Property Received for Services If you receive property for your services, include the FMV of the property in income. 1040 ez state tax form The amount you include in income becomes your basis. 1040 ez state tax form If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. 1040 ez state tax form Restricted property. 1040 ez state tax form   If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested. 1040 ez state tax form However, this rule does not apply if you make an election to include in income the FMV of the property at the time it is transferred to you, less any amount you paid for it. 1040 ez state tax form Property is substantially vested when it is transferable or when it is not subject to a substantial risk of forfeiture (you do not have a good chance of losing it). 1040 ez state tax form For more information, see Restricted Property in Publication 525. 1040 ez state tax form Bargain purchases. 1040 ez state tax form   A bargain purchase is a purchase of an item for less than its FMV. 1040 ez state tax form If, as compensation for services, you buy goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. 1040 ez state tax form Your basis in the property is its FMV (your purchase price plus the amount you include in income). 1040 ez state tax form   If the difference between your purchase price and the FMV is a qualified employee discount, do not include the difference in income. 1040 ez state tax form However, your basis in the property is still its FMV. 1040 ez state tax form See Employee Discounts in Publication 15-B. 1040 ez state tax form Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. 1040 ez state tax form A taxable gain or deductible loss also is known as a recognized gain or loss. 1040 ez state tax form If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. 1040 ez state tax form Involuntary Conversions If you receive replacement property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property using the basis of the converted property. 1040 ez state tax form Similar or related property. 1040 ez state tax form   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the same as the converted property's basis on the date of the conversion, with the following adjustments. 1040 ez state tax form Decrease the basis by the following. 1040 ez state tax form Any loss you recognize on the involuntary conversion. 1040 ez state tax form Any money you receive that you do not spend on similar property. 1040 ez state tax form Increase the basis by the following. 1040 ez state tax form Any gain you recognize on the involuntary conversion. 1040 ez state tax form Any cost of acquiring the replacement property. 1040 ez state tax form Money or property not similar or related. 1040 ez state tax form    If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the conversion. 1040 ez state tax form Example. 1040 ez state tax form The state condemned your property. 1040 ez state tax form The adjusted basis of the property was $26,000 and the state paid you $31,000 for it. 1040 ez state tax form You realized a gain of $5,000 ($31,000 − $26,000). 1040 ez state tax form You bought replacement property similar in use to the converted property for $29,000. 1040 ez state tax form You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. 1040 ez state tax form Your unrecognized gain is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. 1040 ez state tax form The basis of the replacement property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of replacement property $26,000 Allocating the basis. 1040 ez state tax form   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. 1040 ez state tax form Basis for depreciation. 1040 ez state tax form   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. 1040 ez state tax form For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. 1040 ez state tax form Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. 1040 ez state tax form If you receive property in a nontaxable exchange, its basis is generally the same as the basis of the property you transferred. 1040 ez state tax form See Nontaxable Trades in chapter 14. 1040 ez state tax form Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. 1040 ez state tax form To qualify as a like-kind exchange, the property traded and the property received must be both of the following. 1040 ez state tax form Qualifying property. 1040 ez state tax form Like-kind property. 1040 ez state tax form The basis of the property you receive is generally the same as the adjusted basis of the property you gave up. 1040 ez state tax form If you trade property in a like-kind exchange and also pay money, the basis of the property received is the adjusted basis of the property you gave up increased by the money you paid. 1040 ez state tax form Qualifying property. 1040 ez state tax form   In a like-kind exchange, you must hold for investment or for productive use in your trade or business both the property you give up and the property you receive. 1040 ez state tax form Like-kind property. 1040 ez state tax form   There must be an exchange of like-kind property. 1040 ez state tax form Like-kind properties are properties of the same nature or character, even if they differ in grade or quality. 1040 ez state tax form The exchange of real estate for real estate and personal property for similar personal property are exchanges of like-kind property. 1040 ez state tax form Example. 1040 ez state tax form You trade in an old truck used in your business with an adjusted basis of $1,700 for a new one costing $6,800. 1040 ez state tax form The dealer allows you $2,000 on the old truck, and you pay $4,800. 1040 ez state tax form This is a like-kind exchange. 1040 ez state tax form The basis of the new truck is $6,500 (the adjusted basis of the old one, $1,700, plus the amount you paid, $4,800). 1040 ez state tax form If you sell your old truck to a third party for $2,000 instead of trading it in and then buy a new one from the dealer, you have a taxable gain of $300 on the sale (the $2,000 sale price minus the $1,700 adjusted basis). 1040 ez state tax form The basis of the new truck is the price you pay the dealer. 1040 ez state tax form Partially nontaxable exchanges. 1040 ez state tax form   A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. 1040 ez state tax form The basis of the property you receive is the same as the adjusted basis of the property you gave up, with the following adjustments. 1040 ez state tax form Decrease the basis by the following amounts. 1040 ez state tax form Any money you receive. 1040 ez state tax form Any loss you recognize on the exchange. 1040 ez state tax form Increase the basis by the following amounts. 1040 ez state tax form Any additional costs you incur. 1040 ez state tax form Any gain you recognize on the exchange. 1040 ez state tax form If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. 1040 ez state tax form Allocation of basis. 1040 ez state tax form   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. 1040 ez state tax form The rest is the basis of the like-kind property. 1040 ez state tax form More information. 1040 ez state tax form   See Like-Kind Exchanges in chapter 1 of Publication 544 for more information. 1040 ez state tax form Basis for depreciation. 1040 ez state tax form   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind exchange. 1040 ez state tax form For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. 1040 ez state tax form Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. 1040 ez state tax form The same rule applies to a transfer by your former spouse that is incident to divorce. 1040 ez state tax form However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. 1040 ez state tax form If the property transferred to you is a series E, series EE, or series I U. 1040 ez state tax form S. 1040 ez state tax form savings bond, the transferor must include in income the interest accrued to the date of transfer. 1040 ez state tax form Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. 1040 ez state tax form For more information on these bonds, see chapter 7. 1040 ez state tax form At the time of the transfer, the transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. 1040 ez state tax form For more information about the transfer of property from a spouse, see chapter 14. 1040 ez state tax form Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. 1040 ez state tax form FMV less than donor's adjusted basis. 1040 ez state tax form   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. 1040 ez state tax form Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. 1040 ez state tax form Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. 1040 ez state tax form See Adjusted Basis , earlier. 1040 ez state tax form Example. 1040 ez state tax form You received an acre of land as a gift. 1040 ez state tax form At the time of the gift, the land had an FMV of $8,000. 1040 ez state tax form The donor's adjusted basis was $10,000. 1040 ez state tax form After you received the property, no events occurred to increase or decrease your basis. 1040 ez state tax form If you later sell the property for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis at the time of the gift ($10,000) as your basis to figure gain. 1040 ez state tax form If you sell the property for $7,000, you will have a $1,000 loss because you must use the FMV at the time of the gift ($8,000) as your basis to figure loss. 1040 ez state tax form If the sales price is between $8,000 and $10,000, you have neither gain nor loss. 1040 ez state tax form Business property. 1040 ez state tax form   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. 1040 ez state tax form FMV equal to or greater than donor's adjusted basis. 1040 ez state tax form   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. 1040 ez state tax form Increase your basis by all or part of any gift tax paid, depending on the date of the gift, explained later. 1040 ez state tax form   Also, for figuring gain or loss from a sale or other disposition or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. 1040 ez state tax form See Adjusted Basis , earlier. 1040 ez state tax form   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. 1040 ez state tax form Figure the increase by multiplying the gift tax paid by a fraction. 1040 ez state tax form The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. 1040 ez state tax form   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. 1040 ez state tax form The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. 1040 ez state tax form Example. 1040 ez state tax form In 2013, you received a gift of property from your mother that had an FMV of $50,000. 1040 ez state tax form Her adjusted basis was $20,000. 1040 ez state tax form The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). 1040 ez state tax form She paid a gift tax of $7,320 on the property. 1040 ez state tax form Your basis is $26,076, figured as follows: Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000     Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . 1040 ez state tax form 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. 1040 ez state tax form If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. 1040 ez state tax form However, your basis cannot exceed the FMV of the gift at the time it was given to you. 1040 ez state tax form Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. 1040 ez state tax form The FMV on the alternate valuation date if the personal representative for the estate elects to use alternate valuation. 1040 ez state tax form The value under the special-use valuation method for real property used in farming or a closely held business if elected for estate tax purposes. 1040 ez state tax form The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. 1040 ez state tax form If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. 1040 ez state tax form For more information, see the instructions to Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. 1040 ez state tax form Property inherited from a decedent who died in 2010. 1040 ez state tax form   If you inherited property from a decedent who died in 2010, special rules may apply. 1040 ez state tax form For more information, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040 ez state tax form Community property. 1040 ez state tax form   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. 1040 ez state tax form When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. 1040 ez state tax form For this rule to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. 1040 ez state tax form Example. 1040 ez state tax form You and your spouse owned community property that had a basis of $80,000. 1040 ez state tax form When your spouse died, half the FMV of the community interest was includible in your spouse's estate. 1040 ez state tax form The FMV of the community interest was $100,000. 1040 ez state tax form The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). 1040 ez state tax form The basis of the other half to your spouse's heirs is also $50,000. 1040 ez state tax form For more information about community property, see Publication 555, Community Property. 1040 ez state tax form Property Changed From Personal to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you can begin to depreciate the property at the time of the change. 1040 ez state tax form To do so, you must figure its basis for depreciation at the time of the change. 1040 ez state tax form An example of changing property held for personal use to business or rental use would be renting out your former personal residence. 1040 ez state tax form Basis for depreciation. 1040 ez state tax form   The basis for depreciation is the lesser of the following amounts. 1040 ez state tax form The FMV of the property on the date of the change. 1040 ez state tax form Your adjusted basis on the date of the change. 1040 ez state tax form Example. 1040 ez state tax form Several years ago, you paid $160,000 to have your house built on a lot that cost $25,000. 1040 ez state tax form You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. 1040 ez state tax form Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. 1040 ez state tax form Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). 1040 ez state tax form On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. 1040 ez state tax form The basis for figuring depreciation on the house is its FMV on the date of the change ($165,000) because it is less than your adjusted basis ($178,000). 1040 ez state tax form Sale of property. 1040 ez state tax form   If you later sell or dispose of property changed to business or rental use, the basis you use will depend on whether you are figuring gain or loss. 1040 ez state tax form Gain. 1040 ez state tax form   The basis for figuring a gain is your adjusted basis in the property when you sell the property. 1040 ez state tax form Example. 1040 ez state tax form Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. 1040 ez state tax form Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). 1040 ez state tax form Loss. 1040 ez state tax form   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. 1040 ez state tax form Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . 1040 ez state tax form Example. 1040 ez state tax form Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. 1040 ez state tax form In this case, you would start with the FMV on the date of the change to rental use ($180,000), because it is less than the adjusted basis of $203,000 ($178,000 + $25,000 (land)) on that date. 1040 ez state tax form Reduce that amount ($180,000) by the depreciation deductions ($37,500). 1040 ez state tax form The basis for loss is $142,500 ($180,000 − $37,500). 1040 ez state tax form Stocks and Bonds The basis of stocks or bonds you buy generally is the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. 1040 ez state tax form If you get stocks or bonds other than by purchase, your basis is usually determined by the FMV or the previous owner's adjusted basis, as discussed earlier. 1040 ez state tax form You must adjust the basis of stocks for certain events that occur after purchase. 1040 ez state tax form For example, if you receive additional stock from nontaxable stock dividends or stock splits, reduce your basis for each share of stock by dividing the adjusted basis of the old stock by the number of shares of old and new stock. 1040 ez state tax form This rule applies only when the additional stock received is identical to the stock held. 1040 ez state tax form Also reduce your basis when you receive nontaxable distributions. 1040 ez state tax form They are a return of capital. 1040 ez state tax form Example. 1040 ez state tax form In 2011 you bought 100 shares of XYZ stock for $1,000 or $10 a share. 1040 ez state tax form In 2012 you bought 100 shares of XYZ stock for $1,600 or $16 a share. 1040 ez state tax form In 2013 XYZ declared a 2-for-1 stock split. 1040 ez state tax form You now have 200 shares of stock with a basis of $5 a share and 200 shares with a basis of $8 a share. 1040 ez state tax form Other basis. 1040 ez state tax form   There are other ways to figure the basis of stocks or bonds depending on how you acquired them. 1040 ez state tax form For detailed information, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. 1040 ez state tax form Identifying stocks or bonds sold. 1040 ez state tax form   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stocks or bonds. 1040 ez state tax form If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. 1040 ez state tax form For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. 1040 ez state tax form Mutual fund shares. 1040 ez state tax form   If you sell mutual fund shares you acquired at various times and prices and left on deposit in an account kept by a custodian or agent, you can elect to use an average basis. 1040 ez state tax form For more information, see Publication 550. 1040 ez state tax form Bond premium. 1040 ez state tax form   If you buy a taxable bond at a premium and elect to amortize the premium, reduce the basis of the bond by the amortized premium you deduct each year. 1040 ez state tax form See Bond Premium Amortization in chapter 3 of Publication 550 for more information. 1040 ez state tax form Although you cannot deduct the premium on a tax-exempt bond, you must amortize the premium each year and reduce your basis in the bond by the amortized amount. 1040 ez state tax form Original issue discount (OID) on debt instruments. 1040 ez state tax form   You must increase your basis in an OID debt instrument by the OID you include in income for that instrument. 1040 ez state tax form See Original Issue Discount (OID) in chapter 7 and Publication 1212, Guide To Original Issue Discount (OID) Instruments. 1040 ez state tax form Tax-exempt obligations. 1040 ez state tax form    OID on tax-exempt obligations is generally not taxable. 1040 ez state tax form However, when you dispose of a tax-exempt obligation issued after September 3, 1982, and acquired after March 1, 1984, you must accrue OID on the obligation to determine its adjusted basis. 1040 ez state tax form The accrued OID is added to the basis of the obligation to determine your gain or loss. 1040 ez state tax form See chapter 4 of Publication 550. 1040 ez state tax form Prev  Up  Next   Home   More Online Publications
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Total Information Processing Support Services (TIPSS-4)

The TIPSS-4 Office is located at:

Internal Revenue Service
Oxon Hill, Maryland

TIPSS-4 Hotline Number: 240-613-8430

TIPSS-4 e-mail

 

NOTE:

TIPSS-4 SB (TIRNO-09-R-00013) was awarded on June 23, 2011.

TIPSS-4 ITS (TIRNO-09-R-00012) was awarded on December 28, 2010.


TIPSS-4 Offers 2 - Contract Vehicles
 

 

Information Technology Services (ITS) Contract
(Full and Open)

Small Business (SB) Contract
(Set-Aside)

TIPSS-3 Contract no longer available. For historic information only.


 

 


Mission
: We are committed Information Technology (IT) Procurement professionals responsible to facilitate and ensure the success of all customers. We deliver quality and cost-effective contractual and technical service to successfully plan, acquire, and manage our customer’s IT investments.

Vision: To be the preferred single-source provider of high-quality cost-effective Information Technology acquisition services for all our customers IT requirements.



Goal 1
: Increase Customer Awareness and Confidence:
Ensure that all customers’ needs are met in a timely, accurate, cost-effective, and professional manner.

Goal 2: Workforce Development:
Build and sustain a workforce that is trained, knowledgeable, and well-versed in the latest developments in the IT and acquisition fields.

Goal 3: Create & Streamline Business Processes:
Implement an ongoing review of processes and procedures to ensure continuous improvement focused on exemplary customer service.

NOTE: The ordering process from TIPSS-3 is unchanged to TIPSS-4.

What’s New?

Competitive Action Status Report
A listing of all competitions issued under the TIPSS-4 ITS Contract. This report shows what stage the competition is in the process.

Forecast Report
A listing of upcoming TIPSS-4 ITS RTCP Releases. This report will show the fiscal year and quarter of the anticipated release date.


 

 

 

Page Last Reviewed or Updated: 22-Jan-2014

The 1040 Ez State Tax Form

1040 ez state tax form Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. 1040 ez state tax form Valor justo de mercado. 1040 ez state tax form Excepción en el caso de propiedad inmueble de uso personal. 1040 ez state tax form Más información. 1040 ez state tax form Para pedir formularios y publicaciones. 1040 ez state tax form Preguntas sobre los impuestos. 1040 ez state tax form Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). 1040 ez state tax form Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. 1040 ez state tax form Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. 1040 ez state tax form Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. 1040 ez state tax form Llene los Anexos 1 al 20. 1040 ez state tax form Lea las instrucciones del Formulario 4684, en inglés. 1040 ez state tax form Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. 1040 ez state tax form Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. 1040 ez state tax form Utilice lo que se halla en la. 1040 ez state tax form . 1040 ez state tax form . 1040 ez state tax form Y anótelo en el Formulario 4684. 1040 ez state tax form . 1040 ez state tax form . 1040 ez state tax form Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. 1040 ez state tax form Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. 1040 ez state tax form Todo reembolso que usted reciba reducirá la cantidad de la pérdida. 1040 ez state tax form Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. 1040 ez state tax form Cantidad de la pérdida. 1040 ez state tax form   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. 1040 ez state tax form Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. 1040 ez state tax form (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). 1040 ez state tax form De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. 1040 ez state tax form   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. 1040 ez state tax form Costo u otra base. 1040 ez state tax form   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. 1040 ez state tax form Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. 1040 ez state tax form Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. 1040 ez state tax form Valor justo de mercado. 1040 ez state tax form   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. 1040 ez state tax form Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. 1040 ez state tax form Cálculos separados. 1040 ez state tax form   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. 1040 ez state tax form Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. 1040 ez state tax form Excepción en el caso de propiedad inmueble de uso personal. 1040 ez state tax form   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. 1040 ez state tax form Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. 1040 ez state tax form La base ajustada de toda la propiedad. 1040 ez state tax form Límites de la deducción. 1040 ez state tax form   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. 1040 ez state tax form Esto se hace en la sección A del Formulario 4684, en inglés. 1040 ez state tax form Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). 1040 ez state tax form Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). 1040 ez state tax form Más información. 1040 ez state tax form   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. 1040 ez state tax form Cuándo su pérdida es deducible. 1040 ez state tax form   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. 1040 ez state tax form Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. 1040 ez state tax form No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. 1040 ez state tax form Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). 1040 ez state tax form Comentarios y sugerencias. 1040 ez state tax form   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. 1040 ez state tax form   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040 ez state tax form NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. 1040 ez state tax form Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. 1040 ez state tax form   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. 1040 ez state tax form gov. 1040 ez state tax form Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. 1040 ez state tax form Usted también nos puede enviar comentarios desde la página web en www. 1040 ez state tax form irs. 1040 ez state tax form gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). 1040 ez state tax form Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. 1040 ez state tax form Para pedir formularios y publicaciones. 1040 ez state tax form   Visite www. 1040 ez state tax form irs. 1040 ez state tax form gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. 1040 ez state tax form  Internal Revenue Service 1201 N. 1040 ez state tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 1040 ez state tax form   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. 1040 ez state tax form gov/espanol o llame al 1-800-829-1040. 1040 ez state tax form No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. 1040 ez state tax form Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. 1040 ez state tax form Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. 1040 ez state tax form   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. 1040 ez state tax form El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. 1040 ez state tax form En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 1040 ez state tax form Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. 1040 ez state tax form gov o llame al 1-800-906-9887 o 1-800-829-1040. 1040 ez state tax form   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). 1040 ez state tax form Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. 1040 ez state tax form aarp. 1040 ez state tax form org/money/taxaide. 1040 ez state tax form   Para más información sobre estos programas, visite IRS. 1040 ez state tax form gov e ingrese la palabra clave “VITA” en la esquina superior derecha. 1040 ez state tax form Internet. 1040 ez state tax form Puede tener acceso al sitio web del IRS, www. 1040 ez state tax form irs. 1040 ez state tax form gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. 1040 ez state tax form Visite www. 1040 ez state tax form irs. 1040 ez state tax form gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . 1040 ez state tax form Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 1040 ez state tax form Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 1040 ez state tax form Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 1040 ez state tax form Presentar la declaración por medio del sistema electrónico e-file. 1040 ez state tax form Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. 1040 ez state tax form Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. 1040 ez state tax form Pedir productos del IRS a través de Internet. 1040 ez state tax form Buscar información en Internet para aclarar sus preguntas acerca de impuestos. 1040 ez state tax form Buscar publicaciones en Internet por tema o palabra clave. 1040 ez state tax form Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. 1040 ez state tax form Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. 1040 ez state tax form Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. 1040 ez state tax form irs. 1040 ez state tax form gov/espanol. 1040 ez state tax form Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. 1040 ez state tax form irs. 1040 ez state tax form gov/individuals. 1040 ez state tax form Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. 1040 ez state tax form Obtener información acerca de cómo abrir y administrar un pequeño negocio. 1040 ez state tax form Teléfono. 1040 ez state tax form Muchos servicios están disponibles por teléfono. 1040 ez state tax form Cómo pedir formularios, instrucciones y publicaciones. 1040 ez state tax form Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. 1040 ez state tax form Deberá recibir lo que ha pedido dentro de 10 días. 1040 ez state tax form Cómo hacer preguntas relacionadas con los impuestos. 1040 ez state tax form Llame al IRS para hacer preguntas al 1-800-829-1040. 1040 ez state tax form Cómo resolver problemas. 1040 ez state tax form Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). 1040 ez state tax form Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. 1040 ez state tax form Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. 1040 ez state tax form Para obtener el número telefónico, visite el sitio web www. 1040 ez state tax form irs. 1040 ez state tax form gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 1040 ez state tax form Equipo TTY/TDD. 1040 ez state tax form Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. 1040 ez state tax form Temas TeleTax. 1040 ez state tax form Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. 1040 ez state tax form Información sobre los reembolsos. 1040 ez state tax form Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. 1040 ez state tax form Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. 1040 ez state tax form La aplicación IRS2Go es una manera nueva para nosotros proveerle información. 1040 ez state tax form Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. 1040 ez state tax form Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 1040 ez state tax form Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 1040 ez state tax form Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 1040 ez state tax form Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. 1040 ez state tax form Otra información relacionada con los reembolsos. 1040 ez state tax form Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. 1040 ez state tax form Cómo evaluar la calidad de nuestros servicios telefónicos. 1040 ez state tax form Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. 1040 ez state tax form Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. 1040 ez state tax form Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. 1040 ez state tax form Visitas en persona. 1040 ez state tax form Muchos productos y servicios están disponibles en varios lugares públicos. 1040 ez state tax form Productos. 1040 ez state tax form Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. 1040 ez state tax form Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. 1040 ez state tax form Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. 1040 ez state tax form Servicios. 1040 ez state tax form Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. 1040 ez state tax form Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. 1040 ez state tax form Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. 1040 ez state tax form No se necesita cita, simplemente venga a hacer su consulta. 1040 ez state tax form Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. 1040 ez state tax form Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. 1040 ez state tax form Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. 1040 ez state tax form Los demás asuntos se tramitan sin necesidad de hacer una cita. 1040 ez state tax form Para obtener el número telefónico de la oficina local, visite el sitio web www. 1040 ez state tax form irs. 1040 ez state tax form gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 1040 ez state tax form Correspondencia. 1040 ez state tax form Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. 1040 ez state tax form  Internal Revenue Service 1201 N. 1040 ez state tax form Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. 1040 ez state tax form   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. 1040 ez state tax form Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. 1040 ez state tax form Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. 1040 ez state tax form Tenga presente que lo peor que se puede hacer es no hacer nada. 1040 ez state tax form   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. 1040 ez state tax form Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. 1040 ez state tax form Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. 1040 ez state tax form   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. 1040 ez state tax form A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. 1040 ez state tax form Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. 1040 ez state tax form Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. 1040 ez state tax form ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. 1040 ez state tax form Nuestro kit de herramientas tributarias, disponible en www. 1040 ez state tax form taxpayeradvocate. 1040 ez state tax form irs. 1040 ez state tax form gov/Home/Spanish le puede ayudar a entender estos derechos. 1040 ez state tax form   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. 1040 ez state tax form irs. 1040 ez state tax form gov/advocate. 1040 ez state tax form Usted también podría llamarnos gratis al 1-877-777-4778. 1040 ez state tax form   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. 1040 ez state tax form Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. 1040 ez state tax form irs. 1040 ez state tax form gov/advocate. 1040 ez state tax form Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). 1040 ez state tax form   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. 1040 ez state tax form Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. 1040 ez state tax form Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. 1040 ez state tax form Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. 1040 ez state tax form Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. 1040 ez state tax form irs. 1040 ez state tax form gov/espanol/article/0,,id=219303,00. 1040 ez state tax form html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. 1040 ez state tax form Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. 1040 ez state tax form Servicios Tributarios Gratuitos. 1040 ez state tax form   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. 1040 ez state tax form Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. 1040 ez state tax form La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. 1040 ez state tax form La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. 1040 ez state tax form Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. 1040 ez state tax form   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. 1040 ez state tax form Discos DVD para productos tributarios. 1040 ez state tax form Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. 1040 ez state tax form Formularios, instrucciones y publicaciones de impuestos de años anteriores. 1040 ez state tax form Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. 1040 ez state tax form Preguntas sobre leyes tributarias hechas con frecuencia. 1040 ez state tax form Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. 1040 ez state tax form Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. 1040 ez state tax form Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. 1040 ez state tax form Internal Revenue Bulletins (Boletines del IRS). 1040 ez state tax form Apoyo técnico telefónico gratuito y por correo electrónico. 1040 ez state tax form El CD que se expide dos veces al año. 1040 ez state tax form  — La primera entrega se envía a principios de enero del año 2012. 1040 ez state tax form  — La última entrega se envía a principios de marzo del año 2012. 1040 ez state tax form Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. 1040 ez state tax form irs. 1040 ez state tax form gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). 1040 ez state tax form Prev  Up  Next   Home   More Online Publications