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1040es

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1040es

1040es How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 1040es By selecting the method that is best for you, you will have quick and easy access to tax help. 1040es Contacting your Taxpayer Advocate. 1040es   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040es   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040es While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040es   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 1040es Call the IRS at 1–800–829–1040. 1040es Call, write, or fax the Taxpayer Advocate office in your area. 1040es Call 1–800–829–4059 if you are a TTY/TDD user. 1040es   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 1040es Free tax services. 1040es   To find out what services are available, get Publication 910, Guide to Free Tax Services. 1040es It contains a list of free tax publications and an index of tax topics. 1040es It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040es Personal computer. 1040es With your personal computer and modem, you can access the IRS on the Internet at www. 1040es irs. 1040es gov. 1040es While visiting our web site, you can: Find answers to questions you may have. 1040es Download forms and publications or search for forms and publications by topic or keyword. 1040es View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. 1040es View Internal Revenue Bulletins published in the last few years. 1040es Search regulations and the Internal Revenue Code. 1040es Receive our electronic newsletters on hot tax issues and news. 1040es Get information on starting and operating a small business. 1040es You can also reach us with your computer using File Transfer Protocol at ftp. 1040es irs. 1040es gov. 1040es TaxFax Service. 1040es Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. 1040es Follow the directions from the prompts. 1040es When you order forms, enter the catalog number for the form you need. 1040es The items you request will be faxed to you. 1040es For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. 1040es Phone. 1040es Many services are available by phone. 1040es Ordering forms, instructions, and publications. 1040es Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. 1040es Asking tax questions. 1040es Call the IRS with your tax questions at 1–800–829–1040. 1040es TTY/TDD equipment. 1040es If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. 1040es TeleTax topics. 1040es Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. 1040es Evaluating the quality of our telephone services. 1040es To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. 1040es A second IRS representative sometimes monitors live telephone calls. 1040es That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. 1040es We sometimes record telephone calls to evaluate IRS assistors objectively. 1040es We hold these recordings no longer than one week and use them only to measure the quality of assistance. 1040es We value our customers' opinions. 1040es Throughout this year, we will be surveying our customers for their opinions on our service. 1040es Walk-in. 1040es You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040es Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 1040es Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040es Mail. 1040es You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. 1040es Find the address that applies to your part of the country. 1040es Western part of U. 1040es S. 1040es : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. 1040es S. 1040es : Central Area Distribution Center P. 1040es O. 1040es Box 8903 Bloomington, IL 61702–8903 Eastern part of U. 1040es S. 1040es and foreign addresses: Eastern Area Distribution Center P. 1040es O. 1040es Box 85074 Richmond, VA 23261–5074 CD-ROM. 1040es You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. 1040es Prior-year tax forms and instructions. 1040es Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. 1040es Internal Revenue Bulletins. 1040es The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. 1040es irs. 1040es gov. 1040es The first release is available in mid-December and the final release is available in late January. 1040es IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. 1040es It is available in mid-February. 1040es You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. 1040es irs. 1040es gov. 1040es Prev  Up  Next   Home   More Online Publications
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1040es 29. 1040es   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). 1040es Los temas abarcan: Quién está sujeto al límite. 1040es Qué deducciones detalladas están limitadas. 1040es Cómo calcular el límite. 1040es Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. 1040es ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. 1040es El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). 1040es ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. 1040es Intereses pagados —líneas 10,11,12 y 13. 1040es Donaciones a organizaciones caritativas —línea 19. 1040es Gastos laborales y determinadas deducciones misceláneas —línea 27. 1040es Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. 1040es ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. 1040es Sin embargo, igualmente están sujetas a otros límites aplicables. 1040es Gastos médicos y dentales —línea 4. 1040es Gastos de intereses de inversión —línea 14. 1040es Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. 1040es Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. 1040es Pérdidas por apuestas y juegos de azar —línea 28. 1040es ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. 1040es Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. 1040es Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. 1040es ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. 1040es Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). 1040es Hoja de trabajo de deducciones detalladas. 1040es   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. 1040es Anote el resultado en la línea 29 del Anexo A (Formulario 1040). 1040es Guarde la hoja de trabajo con su documentación. 1040es Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. 1040es Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). 1040es Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. 1040es Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. 1040es Tienen ingresos brutos ajustados de $325,500 en la línea 38. 1040es Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. 1040es Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. 1040es Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). 1040es Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). 1040es Prev  Up  Next   Home   More Online Publications