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1040ez 2013

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1040ez 2013

1040ez 2013 2. 1040ez 2013   Ordinary or Capital Gain or Loss Table of Contents IntroductionSection 1231 transactions. 1040ez 2013 Topics - This chapter discusses: Useful Items - You may want to see: Capital Assets Noncapital AssetsCommodities derivative dealer. 1040ez 2013 Sales and Exchanges Between Related PersonsGain Is Ordinary Income Nondeductible Loss Other DispositionsSale of a Business Dispositions of Intangible Property Subdivision of Land Timber Precious Metals and Stones, Stamps, and Coins Coal and Iron Ore Conversion Transactions Introduction You must classify your gains and losses as either ordinary or capital (and your capital gains or losses as either short-term or long-term). 1040ez 2013 You must do this to figure your net capital gain or loss. 1040ez 2013 For individuals, a net capital gain may be taxed at a different tax rate than ordinary income. 1040ez 2013 See Capital Gains Tax Rates in chapter 4. 1040ez 2013 Your deduction for a net capital loss may be limited. 1040ez 2013 See Treatment of Capital Losses in chapter 4. 1040ez 2013 Capital gain or loss. 1040ez 2013   Generally, you will have a capital gain or loss if you sell or exchange a capital asset. 1040ez 2013 You also may have a capital gain if your section 1231 transactions result in a net gain. 1040ez 2013 Section 1231 transactions. 1040ez 2013   Section 1231 transactions are sales and exchanges of property held longer than 1 year and either used in a trade or business or held for the production of rents or royalties. 1040ez 2013 They also include certain involuntary conversions of business or investment property, including capital assets. 1040ez 2013 See Section 1231 Gains and Losses in chapter 3 for more information. 1040ez 2013 Topics - This chapter discusses: Capital assets Noncapital assets Sales and exchanges between  related persons Other dispositions Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 4797 Sales of Business Property 8594 Asset Acquisition Statement Under Section 1060 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. 1040ez 2013 Capital Assets Almost everything you own and use for personal purposes, pleasure, or investment is a capital asset. 1040ez 2013 For exceptions, see Noncapital Assets, later. 1040ez 2013 The following items are examples of capital assets. 1040ez 2013 Stocks and bonds. 1040ez 2013 A home owned and occupied by you and your family. 1040ez 2013 Timber grown on your home property or investment property, even if you make casual sales of the timber. 1040ez 2013 Household furnishings. 1040ez 2013 A car used for pleasure or commuting. 1040ez 2013 Coin or stamp collections. 1040ez 2013 Gems and jewelry. 1040ez 2013 Gold, silver, and other metals. 1040ez 2013 Personal-use property. 1040ez 2013   Generally, property held for personal use is a capital asset. 1040ez 2013 Gain from a sale or exchange of that property is a capital gain. 1040ez 2013 Loss from the sale or exchange of that property is not deductible. 1040ez 2013 You can deduct a loss relating to personal-use property only if it results from a casualty or theft. 1040ez 2013 Investment property. 1040ez 2013   Investment property (such as stocks and bonds) is a capital asset, and a gain or loss from its sale or exchange is a capital gain or loss. 1040ez 2013 This treatment does not apply to property used to produce rental income. 1040ez 2013 See Business assets, later, under Noncapital Assets. 1040ez 2013 Release of restriction on land. 1040ez 2013   Amounts you receive for the release of a restrictive covenant in a deed to land are treated as proceeds from the sale of a capital asset. 1040ez 2013 Noncapital Assets A noncapital asset is property that is not a capital asset. 1040ez 2013 The following kinds of property are not capital assets. 1040ez 2013 Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business. 1040ez 2013 Inventories are discussed in Publication 538, Accounting Periods and Methods. 1040ez 2013 But, see the Tip below. 1040ez 2013 Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of any properties described in (1), above. 1040ez 2013 Depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later), even if the property is fully depreciated (or amortized). 1040ez 2013 Sales of this type of property are discussed in chapter 3. 1040ez 2013 Real property used in your trade or business or as rental property, even if the property is fully depreciated. 1040ez 2013 A copyright; a literary, musical, or artistic composition; a letter; a memorandum; or similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs): Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Received from a person who created the property or for whom the property was prepared under circumstances (for example, by gift) entitling you to the basis of the person who created the property, or for whom it was prepared or produced. 1040ez 2013 But, see the Tip below. 1040ez 2013 U. 1040ez 2013 S. 1040ez 2013 Government publications you got from the government for free or for less than the normal sales price or that you acquired under circumstances entitling you to the basis of someone who got the publications for free or for less than the normal sales price. 1040ez 2013 Any commodities derivative financial instrument (discussed later) held by a commodities derivatives dealer unless it meets both of the following requirements. 1040ez 2013 It is established to the satisfaction of the IRS that the instrument has no connection to the activities of the dealer as a dealer. 1040ez 2013 The instrument is clearly identified in the dealer's records as meeting (a) by the end of the day on which it was acquired, originated, or entered into. 1040ez 2013 Any hedging transaction (defined later) that is clearly identified as a hedging transaction by the end of the day on which it was acquired, originated, or entered into. 1040ez 2013 Supplies of a type you regularly use or consume in the ordinary course of your trade or business. 1040ez 2013 You can elect to treat as capital assets certain self-created musical compositions or copyrights you sold or exchanged. 1040ez 2013 See chapter 4 of Publication 550 for details. 1040ez 2013 Property held mainly for sale to customers. 1040ez 2013   Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business are not capital assets. 1040ez 2013 Inventories are discussed in Publication 538. 1040ez 2013 Business assets. 1040ez 2013   Real property and depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later under Dispositions of Intangible Property) are not capital assets. 1040ez 2013 The sale or disposition of business property is discussed in chapter 3. 1040ez 2013 Letters and memoranda. 1040ez 2013   Letters, memoranda, and similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs) are not treated as capital assets (as discussed earlier) if your personal efforts created them or if they were prepared or produced for you. 1040ez 2013 Nor is this property a capital asset if your basis in it is determined by reference to the person who created it or the person for whom it was prepared. 1040ez 2013 For this purpose, letters and memoranda addressed to you are considered prepared for you. 1040ez 2013 If letters or memoranda are prepared by persons under your administrative control, they are considered prepared for you whether or not you review them. 1040ez 2013 Commodities derivative financial instrument. 1040ez 2013   A commodities derivative financial instrument is a commodities contract or other financial instrument for commodities (other than a share of corporate stock, a beneficial interest in a partnership or trust, a note, bond, debenture, or other evidence of indebtedness, or a section 1256 contract) the value or settlement price of which is calculated or determined by reference to a specified index (as defined in section 1221(b) of the Internal Revenue Code). 1040ez 2013 Commodities derivative dealer. 1040ez 2013   A commodities derivative dealer is a person who regularly offers to enter into, assume, offset, assign, or terminate positions in commodities derivative financial instruments with customers in the ordinary course of a trade or business. 1040ez 2013 Hedging transaction. 1040ez 2013   A hedging transaction is any transaction you enter into in the normal course of your trade or business primarily to manage any of the following. 1040ez 2013 Risk of price changes or currency fluctuations involving ordinary property you hold or will hold. 1040ez 2013 Risk of interest rate or price changes or currency fluctuations for borrowings you make or will make, or ordinary obligations you incur or will incur. 1040ez 2013 Sales and Exchanges Between Related Persons This section discusses the rules that may apply to the sale or exchange of property between related persons. 1040ez 2013 If these rules apply, gains may be treated as ordinary income and losses may not be deductible. 1040ez 2013 See Transfers to Spouse in chapter 1 for rules that apply to spouses. 1040ez 2013 Gain Is Ordinary Income If a gain is recognized on the sale or exchange of property to a related person, the gain may be ordinary income even if the property is a capital asset. 1040ez 2013 It is ordinary income if the sale or exchange is a depreciable property transaction or a controlled partnership transaction. 1040ez 2013 Depreciable property transaction. 1040ez 2013   Gain on the sale or exchange of property, including a leasehold or a patent application, that is depreciable property in the hands of the person who receives it is ordinary income if the transaction is either directly or indirectly between any of the following pairs of entities. 1040ez 2013 A person and the person's controlled entity or entities. 1040ez 2013 A taxpayer and any trust in which the taxpayer (or his or her spouse) is a beneficiary unless the beneficiary's interest in the trust is a remote contingent interest; that is, the value of the interest computed actuarially is 5% or less of the value of the trust property. 1040ez 2013 An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest (a bequest for a sum of money). 1040ez 2013 An employer (or any person related to the employer under rules (1), (2), or (3)) and a welfare benefit fund (within the meaning of section 419(e) of the Internal Revenue Code) that is controlled directly or indirectly by the employer (or any person related to the employer). 1040ez 2013 Controlled entity. 1040ez 2013   A person's controlled entity is either of the following. 1040ez 2013 A corporation in which more than 50% of the value of all outstanding stock, or a partnership in which more than 50% of the capital interest or profits interest, is directly or indirectly owned by or for that person. 1040ez 2013 An entity whose relationship with that person is one of the following. 1040ez 2013 A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 50%” is substituted for “at least 80%” in that definition. 1040ez 2013 Two S corporations, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 Controlled partnership transaction. 1040ez 2013   A gain recognized in a controlled partnership transaction may be ordinary income. 1040ez 2013 The gain is ordinary income if it results from the sale or exchange of property that, in the hands of the party who receives it, is a noncapital asset such as trade accounts receivable, inventory, stock in trade, or depreciable or real property used in a trade or business. 1040ez 2013   A controlled partnership transaction is a transaction directly or indirectly between either of the following pairs of entities. 1040ez 2013 A partnership and a person who directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Two partnerships, if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. 1040ez 2013 Determining ownership. 1040ez 2013   In the transactions under Depreciable property transaction and Controlled partnership transaction, earlier, use the following rules to determine the ownership of stock or a partnership interest. 1040ez 2013 Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 1040ez 2013 (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. 1040ez 2013 ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. 1040ez 2013 Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. 1040ez 2013 For purposes of applying (1) or (2), above, stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. 1040ez 2013 But stock or a partnership interest constructively owned by an individual under (2) is not treated as owned by the individual for reapplying (2) to make another person the constructive owner of that stock or partnership interest. 1040ez 2013 Nondeductible Loss A loss on the sale or exchange of property between related persons is not deductible. 1040ez 2013 This applies to both direct and indirect transactions, but not to distributions of property from a corporation in a complete liquidation. 1040ez 2013 For the list of related persons, see Related persons next. 1040ez 2013 If a sale or exchange is between any of these related persons and involves the lump-sum sale of a number of blocks of stock or pieces of property, the gain or loss must be figured separately for each block of stock or piece of property. 1040ez 2013 The gain on each item is taxable. 1040ez 2013 The loss on any item is nondeductible. 1040ez 2013 Gains from the sales of any of these items may not be offset by losses on the sales of any of the other items. 1040ez 2013 Related persons. 1040ez 2013   The following is a list of related persons. 1040ez 2013 Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 1040ez 2013 ), and lineal descendants (children, grandchildren, etc. 1040ez 2013 ). 1040ez 2013 An individual and a corporation if the individual directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. 1040ez 2013 Two corporations that are members of the same controlled group as defined in section 267(f) of the Internal Revenue Code. 1040ez 2013 A trust fiduciary and a corporation if the trust or the grantor of the trust directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. 1040ez 2013 A grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 1040ez 2013 Fiduciaries of two different trusts, and the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. 1040ez 2013 A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization, or a member of that person's family. 1040ez 2013 A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest. 1040ez 2013 Two partnerships if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. 1040ez 2013 A person and a partnership if the person directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Partnership interests. 1040ez 2013   The nondeductible loss rule does not apply to a sale or exchange of an interest in the partnership between the related persons described in (12) or (13) above. 1040ez 2013 Controlled groups. 1040ez 2013   Losses on transactions between members of the same controlled group described in (3) earlier are deferred rather than denied. 1040ez 2013   For more information, see section 267(f) of the Internal Revenue Code. 1040ez 2013 Ownership of stock or partnership interests. 1040ez 2013   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership for a loss on a sale or exchange, the following rules apply. 1040ez 2013 Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 1040ez 2013 (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. 1040ez 2013 ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. 1040ez 2013 Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. 1040ez 2013 An individual owning (other than by applying (2)) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. 1040ez 2013 For purposes of applying (1), (2), or (3), stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. 1040ez 2013 But stock or a partnership interest constructively owned by an individual under (2) or (3) is not treated as owned by the individual for reapplying either (2) or (3) to make another person the constructive owner of that stock or partnership interest. 1040ez 2013 Indirect transactions. 1040ez 2013   You cannot deduct your loss on the sale of stock through your broker if under a prearranged plan a related person or entity buys the same stock you had owned. 1040ez 2013 This does not apply to a cross-trade between related parties through an exchange that is purely coincidental and is not prearranged. 1040ez 2013 Property received from a related person. 1040ez 2013   If, in a purchase or exchange, you received property from a related person who had a loss that was not allowable and you later sell or exchange the property at a gain, you recognize the gain only to the extent it is more than the loss previously disallowed to the related person. 1040ez 2013 This rule applies only to the original transferee. 1040ez 2013 Example 1. 1040ez 2013 Your brother sold stock to you for $7,600. 1040ez 2013 His cost basis was $10,000. 1040ez 2013 His loss of $2,400 was not deductible. 1040ez 2013 You later sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900 ($10,500 − $7,600). 1040ez 2013 Your recognized gain is only $500, the gain that is more than the $2,400 loss not allowed to your brother. 1040ez 2013 Example 2. 1040ez 2013 Assume the same facts as in Example 1, except that you sell the stock for $6,900 instead of $10,500. 1040ez 2013 Your recognized loss is only $700 ($7,600 − $6,900). 1040ez 2013 You cannot deduct the loss not allowed to your brother. 1040ez 2013 Other Dispositions This section discusses rules for determining the treatment of gain or loss from various dispositions of property. 1040ez 2013 Sale of a Business The sale of a business usually is not a sale of one asset. 1040ez 2013 Instead, all the assets of the business are sold. 1040ez 2013 Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. 1040ez 2013 A business usually has many assets. 1040ez 2013 When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. 1040ez 2013 The gain or loss on each asset is figured separately. 1040ez 2013 The sale of capital assets results in capital gain or loss. 1040ez 2013 The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction (discussed in chapter 3). 1040ez 2013 The sale of inventory results in ordinary income or loss. 1040ez 2013 Partnership interests. 1040ez 2013   An interest in a partnership or joint venture is treated as a capital asset when sold. 1040ez 2013 The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss. 1040ez 2013 For more information, see Disposition of Partner's Interest in Publication 541. 1040ez 2013 Corporation interests. 1040ez 2013   Your interest in a corporation is represented by stock certificates. 1040ez 2013 When you sell these certificates, you usually realize capital gain or loss. 1040ez 2013 For information on the sale of stock, see chapter 4 in Publication 550. 1040ez 2013 Corporate liquidations. 1040ez 2013   Corporate liquidations of property generally are treated as a sale or exchange. 1040ez 2013 Gain or loss generally is recognized by the corporation on a liquidating sale of its assets. 1040ez 2013 Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. 1040ez 2013   In certain cases in which the distributee is a corporation in control of the distributing corporation, the distribution may not be taxable. 1040ez 2013 For more information, see section 332 of the Internal Revenue Code and the related regulations. 1040ez 2013 Allocation of consideration paid for a business. 1040ez 2013   The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset. 1040ez 2013 Except for assets exchanged under any nontaxable exchange rules, both the buyer and seller of a business must use the residual method (explained later) to allocate the consideration to each business asset transferred. 1040ez 2013 This method determines gain or loss from the transfer of each asset and how much of the consideration is for goodwill and certain other intangible property. 1040ez 2013 It also determines the buyer's basis in the business assets. 1040ez 2013 Consideration. 1040ez 2013   The buyer's consideration is the cost of the assets acquired. 1040ez 2013 The seller's consideration is the amount realized (money plus the fair market value of property received) from the sale of assets. 1040ez 2013 Residual method. 1040ez 2013   The residual method must be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. 1040ez 2013 This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b) of the Internal Revenue Code. 1040ez 2013 Section 743(b) applies if a partnership has an election in effect under section 754 of the Internal Revenue Code. 1040ez 2013   A group of assets constitutes a trade or business if either of the following applies. 1040ez 2013 Goodwill or going concern value could, under any circumstances, attach to them. 1040ez 2013 The use of the assets would constitute an active trade or business under section 355 of the Internal Revenue Code. 1040ez 2013   The residual method provides for the consideration to be reduced first by the amount of Class I assets (defined below). 1040ez 2013 The consideration remaining after this reduction must be allocated among the various business assets in a certain order. 1040ez 2013 See Classes of assets next for the complete order. 1040ez 2013 Classes of assets. 1040ez 2013   The following definitions are the classifications for deemed or actual asset acquisitions. 1040ez 2013 Allocate the consideration among the assets in the following order. 1040ez 2013 The amount allocated to an asset, other than a Class VII asset, cannot exceed its fair market value on the purchase date. 1040ez 2013 The amount you can allocate to an asset also is subject to any applicable limits under the Internal Revenue Code or general principles of tax law. 1040ez 2013 Class I assets are cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposit). 1040ez 2013 Class II assets are certificates of deposit, U. 1040ez 2013 S. 1040ez 2013 Government securities, foreign currency, and actively traded personal property, including stock and securities. 1040ez 2013 Class III assets are accounts receivable, other debt instruments, and assets that you mark to market at least annually for federal income tax purposes. 1040ez 2013 However, see section 1. 1040ez 2013 338-6(b)(2)(iii) of the regulations for exceptions that apply to debt instruments issued by persons related to a target corporation, contingent debt instruments, and debt instruments convertible into stock or other property. 1040ez 2013 Class IV assets are property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held by the taxpayer primarily for sale to customers in the ordinary course of business. 1040ez 2013 Class V assets are all assets other than Class I, II, III, IV, VI, and VII assets. 1040ez 2013    Note. 1040ez 2013 Furniture and fixtures, buildings, land, vehicles, and equipment, which constitute all or part of a trade or business are generally Class V assets. 1040ez 2013 Class VI assets are section 197 intangibles (other than goodwill and going concern value). 1040ez 2013 Class VII assets are goodwill and going concern value (whether the goodwill or going concern value qualifies as a section 197 intangible). 1040ez 2013   If an asset described in one of the classifications described above can be included in more than one class, include it in the lower numbered class. 1040ez 2013 For example, if an asset is described in both Class II and Class IV, choose Class II. 1040ez 2013 Example. 1040ez 2013 The total paid in the sale of the assets of Company SKB is $21,000. 1040ez 2013 No cash or deposit accounts or similar accounts were sold. 1040ez 2013 The company's U. 1040ez 2013 S. 1040ez 2013 Government securities sold had a fair market value of $3,200. 1040ez 2013 The only other asset transferred (other than goodwill and going concern value) was inventory with a fair market value of $15,000. 1040ez 2013 Of the $21,000 paid for the assets of Company SKB, $3,200 is allocated to U. 1040ez 2013 S. 1040ez 2013 Government securities, $15,000 to inventory assets, and the remaining $2,800 to goodwill and going concern value. 1040ez 2013 Agreement. 1040ez 2013   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value of any of the assets. 1040ez 2013 This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. 1040ez 2013 Reporting requirement. 1040ez 2013   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. 1040ez 2013 Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. 1040ez 2013 Generally, the buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. 1040ez 2013 See the Instructions for Form 8594. 1040ez 2013 Dispositions of Intangible Property Intangible property is any personal property that has value but cannot be seen or touched. 1040ez 2013 It includes such items as patents, copyrights, and the goodwill value of a business. 1040ez 2013 Gain or loss on the sale or exchange of amortizable or depreciable intangible property held longer than 1 year (other than an amount recaptured as ordinary income) is a section 1231 gain or loss. 1040ez 2013 The treatment of section 1231 gain or loss and the recapture of amortization and depreciation as ordinary income are explained in chapter 3. 1040ez 2013 See chapter 8 of Publication 535, Business Expenses, for information on amortizable intangible property and chapter 1 of Publication 946, How To Depreciate Property, for information on intangible property that can and cannot be depreciated. 1040ez 2013 Gain or loss on dispositions of other intangible property is ordinary or capital depending on whether the property is a capital asset or a noncapital asset. 1040ez 2013 The following discussions explain special rules that apply to certain dispositions of intangible property. 1040ez 2013 Section 197 Intangibles Section 197 intangibles are certain intangible assets acquired after August 10, 1993 (after July 25, 1991, if chosen), and held in connection with the conduct of a trade or business or an activity entered into for profit whose costs are amortized over 15 years. 1040ez 2013 They include the following assets. 1040ez 2013 Goodwill. 1040ez 2013 Going concern value. 1040ez 2013 Workforce in place. 1040ez 2013 Business books and records, operating systems, and other information bases. 1040ez 2013 Patents, copyrights, formulas, processes, designs, patterns, know how, formats, and similar items. 1040ez 2013 Customer-based intangibles. 1040ez 2013 Supplier-based intangibles. 1040ez 2013 Licenses, permits, and other rights granted by a governmental unit. 1040ez 2013 Covenants not to compete entered into in connection with the acquisition of a business. 1040ez 2013 Franchises, trademarks, and trade names. 1040ez 2013 See chapter 8 of Publication 535 for a description of each intangible. 1040ez 2013 Dispositions. 1040ez 2013   You cannot deduct a loss from the disposition or worthlessness of a section 197 intangible you acquired in the same transaction (or series of related transactions) as another section 197 intangible you still hold. 1040ez 2013 Instead, you must increase the adjusted basis of your retained section 197 intangible by the nondeductible loss. 1040ez 2013 If you retain more than one section 197 intangible, increase each intangible's adjusted basis. 1040ez 2013 Figure the increase by multiplying the nondeductible loss by a fraction, the numerator (top number) of which is the retained intangible's adjusted basis on the date of the loss and the denominator (bottom number) of which is the total adjusted basis of all retained intangibles on the date of the loss. 1040ez 2013   In applying this rule, members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity. 1040ez 2013 For example, a corporation cannot deduct a loss on the sale of a section 197 intangible if, after the sale, a member of the same controlled group retains other section 197 intangibles acquired in the same transaction as the intangible sold. 1040ez 2013 Covenant not to compete. 1040ez 2013   A covenant not to compete (or similar arrangement) that is a section 197 intangible cannot be treated as disposed of or worthless before you have disposed of your entire interest in the trade or business for which the covenant was entered into. 1040ez 2013 Members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity in determining whether a member has disposed of its entire interest in a trade or business. 1040ez 2013 Anti-churning rules. 1040ez 2013   Anti-churning rules prevent a taxpayer from converting section 197 intangibles that do not qualify for amortization into property that would qualify for amortization. 1040ez 2013 However, these rules do not apply to part of the basis of property acquired by certain related persons if the transferor elects to do both the following. 1040ez 2013 Recognize gain on the transfer of the property. 1040ez 2013 Pay income tax on the gain at the highest tax rate. 1040ez 2013   If the transferor is a partnership or S corporation, the partnership or S corporation (not the partners or shareholders) can make the election. 1040ez 2013 But each partner or shareholder must pay the tax on his or her share of gain. 1040ez 2013   To make the election, you, as the transferor, must attach a statement containing certain information to your income tax return for the year of the transfer. 1040ez 2013 You must file the tax return by the due date (including extensions). 1040ez 2013 You must also notify the transferee of the election in writing by the due date of the return. 1040ez 2013   If you timely filed your return without making the election, you can make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 1040ez 2013 Attach the statement to the amended return and write “Filed pursuant to section 301. 1040ez 2013 9100-2” at the top of the statement. 1040ez 2013 File the amended return at the same address the original return was filed. 1040ez 2013 For more information about making the election, see Regulations section 1. 1040ez 2013 197-2(h)(9). 1040ez 2013 For information about reporting the tax on your income tax return, see the Instructions for Form 4797. 1040ez 2013 Patents The transfer of a patent by an individual is treated as a sale or exchange of a capital asset held longer than 1 year. 1040ez 2013 This applies even if the payments for the patent are made periodically during the transferee's use or are contingent on the productivity, use, or disposition of the patent. 1040ez 2013 For information on the treatment of gain or loss on the transfer of capital assets, see chapter 4. 1040ez 2013 This treatment applies to your transfer of a patent if you meet all the following conditions. 1040ez 2013 You are the holder of the patent. 1040ez 2013 You transfer the patent other than by gift, inheritance, or devise. 1040ez 2013 You transfer all substantial rights to the patent or an undivided interest in all such rights. 1040ez 2013 You do not transfer the patent to a related person. 1040ez 2013 Holder. 1040ez 2013   You are the holder of a patent if you are either of the following. 1040ez 2013 The individual whose effort created the patent property and who qualifies as the original and first inventor. 1040ez 2013 The individual who bought an interest in the patent from the inventor before the invention was tested and operated successfully under operating conditions and who is neither related to, nor the employer of, the inventor. 1040ez 2013 All substantial rights. 1040ez 2013   All substantial rights to patent property are all rights that have value when they are transferred. 1040ez 2013 A security interest (such as a lien), or a reservation calling for forfeiture for nonperformance, is not treated as a substantial right for these rules and may be kept by you as the holder of the patent. 1040ez 2013   All substantial rights to a patent are not transferred if any of the following apply to the transfer. 1040ez 2013 The rights are limited geographically within a country. 1040ez 2013 The rights are limited to a period less than the remaining life of the patent. 1040ez 2013 The rights are limited to fields of use within trades or industries and are less than all the rights that exist and have value at the time of the transfer. 1040ez 2013 The rights are less than all the claims or inventions covered by the patent that exist and have value at the time of the transfer. 1040ez 2013 Related persons. 1040ez 2013   This tax treatment does not apply if the transfer is directly or indirectly between you and a related person as defined earlier in the list under Nondeductible Loss, with the following changes. 1040ez 2013 Members of your family include your spouse, ancestors, and lineal descendants, but not your brothers, sisters, half-brothers, or half-sisters. 1040ez 2013 Substitute “25% or more” ownership for “more than 50%. 1040ez 2013 ”   If you fit within the definition of a related person independent of family status, the brother-sister exception in (1), earlier, does not apply. 1040ez 2013 For example, a transfer between a brother and a sister as beneficiary and fiduciary of the same trust is a transfer between related persons. 1040ez 2013 The brother-sister exception does not apply because the trust relationship is independent of family status. 1040ez 2013 Franchise, Trademark, or Trade Name If you transfer or renew a franchise, trademark, or trade name for a price contingent on its productivity, use, or disposition, the amount you receive generally is treated as an amount realized from the sale of a noncapital asset. 1040ez 2013 A franchise includes an agreement that gives one of the parties the right to distribute, sell, or provide goods, services, or facilities within a specified area. 1040ez 2013 Significant power, right, or continuing interest. 1040ez 2013   If you keep any significant power, right, or continuing interest in the subject matter of a franchise, trademark, or trade name that you transfer or renew, the amount you receive is ordinary royalty income rather than an amount realized from a sale or exchange. 1040ez 2013   A significant power, right, or continuing interest in a franchise, trademark, or trade name includes, but is not limited to, the following rights in the transferred interest. 1040ez 2013 A right to disapprove any assignment of the interest, or any part of it. 1040ez 2013 A right to end the agreement at will. 1040ez 2013 A right to set standards of quality for products used or sold, or for services provided, and for the equipment and facilities used to promote such products or services. 1040ez 2013 A right to make the recipient sell or advertise only your products or services. 1040ez 2013 A right to make the recipient buy most supplies and equipment from you. 1040ez 2013 A right to receive payments based on the productivity, use, or disposition of the transferred item of interest if those payments are a substantial part of the transfer agreement. 1040ez 2013 Subdivision of Land If you own a tract of land and, to sell or exchange it, you subdivide it into individual lots or parcels, the gain normally is ordinary income. 1040ez 2013 However, you may receive capital gain treatment on at least part of the proceeds provided you meet certain requirements. 1040ez 2013 See section 1237 of the Internal Revenue Code. 1040ez 2013 Timber Standing timber held as investment property is a capital asset. 1040ez 2013 Gain or loss from its sale is reported as a capital gain or loss on Form 8949, and Schedule D (Form 1040), as applicable. 1040ez 2013 If you held the timber primarily for sale to customers, it is not a capital asset. 1040ez 2013 Gain or loss on its sale is ordinary business income or loss. 1040ez 2013 It is reported in the gross receipts or sales and cost of goods sold items of your return. 1040ez 2013 Farmers who cut timber on their land and sell it as logs, firewood, or pulpwood usually have no cost or other basis for that timber. 1040ez 2013 These sales constitute a very minor part of their farm businesses. 1040ez 2013 In these cases, amounts realized from such sales, and the expenses of cutting, hauling, etc. 1040ez 2013 , are ordinary farm income and expenses reported on Schedule F (Form 1040), Profit or Loss From Farming. 1040ez 2013 Different rules apply if you owned the timber longer than 1 year and elect to either: Treat timber cutting as a sale or exchange, or Enter into a cutting contract. 1040ez 2013 Timber is considered cut on the date when, in the ordinary course of business, the quantity of felled timber is first definitely determined. 1040ez 2013 This is true whether the timber is cut under contract or whether you cut it yourself. 1040ez 2013 Under the rules discussed below, disposition of the timber is treated as a section 1231 transaction. 1040ez 2013 See chapter 3. 1040ez 2013 Gain or loss is reported on Form 4797. 1040ez 2013 Christmas trees. 1040ez 2013   Evergreen trees, such as Christmas trees, that are more than 6 years old when severed from their roots and sold for ornamental purposes are included in the term timber. 1040ez 2013 They qualify for both rules discussed below. 1040ez 2013 Election to treat cutting as a sale or exchange. 1040ez 2013   Under the general rule, the cutting of timber results in no gain or loss. 1040ez 2013 It is not until a sale or exchange occurs that gain or loss is realized. 1040ez 2013 But if you owned or had a contractual right to cut timber, you can elect to treat the cutting of timber as a section 1231 transaction in the year the timber is cut. 1040ez 2013 Even though the cut timber is not actually sold or exchanged, you report your gain or loss on the cutting for the year the timber is cut. 1040ez 2013 Any later sale results in ordinary business income or loss. 1040ez 2013 See Example, later. 1040ez 2013   To elect this treatment, you must: Own or hold a contractual right to cut the timber for a period of more than 1 year before it is cut, and Cut the timber for sale or for use in your trade or business. 1040ez 2013 Making the election. 1040ez 2013   You make the election on your return for the year the cutting takes place by including in income the gain or loss on the cutting and including a computation of the gain or loss. 1040ez 2013 You do not have to make the election in the first year you cut timber. 1040ez 2013 You can make it in any year to which the election would apply. 1040ez 2013 If the timber is partnership property, the election is made on the partnership return. 1040ez 2013 This election cannot be made on an amended return. 1040ez 2013   Once you have made the election, it remains in effect for all later years unless you cancel it. 1040ez 2013   If you previously elected to treat the cutting of timber as a sale or exchange, you may revoke this election without the consent of the IRS. 1040ez 2013 The prior election (and revocation) is disregarded for purposes of making a subsequent election. 1040ez 2013 See Form T (Timber), Forest Activities Schedule, for more information. 1040ez 2013 Gain or loss. 1040ez 2013   Your gain or loss on the cutting of standing timber is the difference between its adjusted basis for depletion and its fair market value on the first day of your tax year in which it is cut. 1040ez 2013   Your adjusted basis for depletion of cut timber is based on the number of units (feet board measure, log scale, or other units) of timber cut during the tax year and considered to be sold or exchanged. 1040ez 2013 Your adjusted basis for depletion is also based on the depletion unit of timber in the account used for the cut timber, and should be figured in the same manner as shown in section 611 of the Internal Revenue Code and the related regulations. 1040ez 2013   Timber depletion is discussed in chapter 9 of Publication 535. 1040ez 2013 Example. 1040ez 2013 In April 2013, you had owned 4,000 MBF (1,000 board feet) of standing timber longer than 1 year. 1040ez 2013 It had an adjusted basis for depletion of $40 per MBF. 1040ez 2013 You are a calendar year taxpayer. 1040ez 2013 On January 1, 2013, the timber had a fair market value (FMV) of $350 per MBF. 1040ez 2013 It was cut in April for sale. 1040ez 2013 On your 2013 tax return, you elect to treat the cutting of the timber as a sale or exchange. 1040ez 2013 You report the difference between the fair market value and your adjusted basis for depletion as a gain. 1040ez 2013 This amount is reported on Form 4797 along with your other section 1231 gains and losses to figure whether it is treated as capital gain or as ordinary gain. 1040ez 2013 You figure your gain as follows. 1040ez 2013 FMV of timber January 1, 2013 $1,400,000 Minus: Adjusted basis for depletion 160,000 Section 1231 gain $1,240,000 The fair market value becomes your basis in the cut timber and a later sale of the cut timber including any by-product or tree tops will result in ordinary business income or loss. 1040ez 2013 Outright sales of timber. 1040ez 2013   Outright sales of timber by landowners qualify for capital gains treatment using rules similar to the rules for certain disposal of timber under a contract with retained economic interest (defined below). 1040ez 2013 However, for outright sales, the date of disposal is not deemed to be the date the timber is cut because the landowner can elect to treat the payment date as the date of disposal (see below). 1040ez 2013 Cutting contract. 1040ez 2013   You must treat the disposal of standing timber under a cutting contract as a section 1231 transaction if all the following apply to you. 1040ez 2013 You are the owner of the timber. 1040ez 2013 You held the timber longer than 1 year before its disposal. 1040ez 2013 You kept an economic interest in the timber. 1040ez 2013   You have kept an economic interest in standing timber if, under the cutting contract, the expected return on your investment is conditioned on the cutting of the timber. 1040ez 2013   The difference between the amount realized from the disposal of the timber and its adjusted basis for depletion is treated as gain or loss on its sale. 1040ez 2013 Include this amount on Form 4797 along with your other section 1231 gains or losses to figure whether it is treated as capital or ordinary gain or loss. 1040ez 2013 Date of disposal. 1040ez 2013   The date of disposal is the date the timber is cut. 1040ez 2013 However, for outright sales by landowners or if you receive payment under the contract before the timber is cut, you can elect to treat the date of payment as the date of disposal. 1040ez 2013   This election applies only to figure the holding period of the timber. 1040ez 2013 It has no effect on the time for reporting gain or loss (generally when the timber is sold or exchanged). 1040ez 2013   To make this election, attach a statement to the tax return filed by the due date (including extensions) for the year payment is received. 1040ez 2013 The statement must identify the advance payments subject to the election and the contract under which they were made. 1040ez 2013   If you timely filed your return for the year you received payment without making the election, you still can make the election by filing an amended return within 6 months after the due date for that year's return (excluding extensions). 1040ez 2013 Attach the statement to the amended return and write “Filed pursuant to section 301. 1040ez 2013 9100-2” at the top of the statement. 1040ez 2013 File the amended return at the same address the original return was filed. 1040ez 2013 Owner. 1040ez 2013   The owner of timber is any person who owns an interest in it, including a sublessor and the holder of a contract to cut the timber. 1040ez 2013 You own an interest in timber if you have the right to cut it for sale on your own account or for use in your business. 1040ez 2013 Tree stumps. 1040ez 2013   Tree stumps are a capital asset if they are on land held by an investor who is not in the timber or stump business as a buyer, seller, or processor. 1040ez 2013 Gain from the sale of stumps sold in one lot by such a holder is taxed as a capital gain. 1040ez 2013 However, tree stumps held by timber operators after the saleable standing timber was cut and removed from the land are considered by-products. 1040ez 2013 Gain from the sale of stumps in lots or tonnage by such operators is taxed as ordinary income. 1040ez 2013   See Form T (Timber) and its separate instructions for more information about dispositions of timber. 1040ez 2013 Precious Metals and Stones, Stamps, and Coins Gold, silver, gems, stamps, coins, etc. 1040ez 2013 , are capital assets except when they are held for sale by a dealer. 1040ez 2013 Any gain or loss from their sale or exchange generally is a capital gain or loss. 1040ez 2013 If you are a dealer, the amount received from the sale is ordinary business income. 1040ez 2013 Coal and Iron Ore You must treat the disposal of coal (including lignite) or iron ore mined in the United States as a section 1231 transaction if both the following apply to you. 1040ez 2013 You owned the coal or iron ore longer than 1 year before its disposal. 1040ez 2013 You kept an economic interest in the coal or iron ore. 1040ez 2013 For this rule, the date the coal or iron ore is mined is considered the date of its disposal. 1040ez 2013 Your gain or loss is the difference between the amount realized from disposal of the coal or iron ore and the adjusted basis you use to figure cost depletion (increased by certain expenses not allowed as deductions for the tax year). 1040ez 2013 This amount is included on Form 4797 along with your other section 1231 gains and losses. 1040ez 2013 You are considered an owner if you own or sublet an economic interest in the coal or iron ore in place. 1040ez 2013 If you own only an option to buy the coal in place, you do not qualify as an owner. 1040ez 2013 In addition, this gain or loss treatment does not apply to income realized by an owner who is a co-adventurer, partner, or principal in the mining of coal or iron ore. 1040ez 2013 The expenses of making and administering the contract under which the coal or iron ore was disposed of and the expenses of preserving the economic interest kept under the contract are not allowed as deductions in figuring taxable income. 1040ez 2013 Rather, their total, along with the adjusted depletion basis, is deducted from the amount received to determine gain. 1040ez 2013 If the total of these expenses plus the adjusted depletion basis is more than the amount received, the result is a loss. 1040ez 2013 Special rule. 1040ez 2013   The above treatment does not apply if you directly or indirectly dispose of the iron ore or coal to any of the following persons. 1040ez 2013 A related person whose relationship to you would result in the disallowance of a loss (see Nondeductible Loss under Sales and Exchanges Between Related Persons, earlier). 1040ez 2013 An individual, trust, estate, partnership, association, company, or corporation owned or controlled directly or indirectly by the same interests that own or control your business. 1040ez 2013 Conversion Transactions Recognized gain on the disposition or termination of any position held as part of certain conversion transactions is treated as ordinary income. 1040ez 2013 This applies if substantially all your expected return is attributable to the time value of your net investment (like interest on a loan) and the transaction is any of the following. 1040ez 2013 An applicable straddle (generally, any set of offsetting positions with respect to personal property, including stock). 1040ez 2013 A transaction in which you acquire property and, at or about the same time, you contract to sell the same or substantially identical property at a specified price. 1040ez 2013 Any other transaction that is marketed and sold as producing capital gain from a transaction in which substantially all of your expected return is due to the time value of your net investment. 1040ez 2013 For more information, see chapter 4 of Publication 550. 1040ez 2013 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The 1040ez 2013

1040ez 2013 Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. 1040ez 2013 Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . 1040ez 2013 Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. 1040ez 2013 Vea la Tabla V que aparece a continuación. 1040ez 2013 Tabla V. 1040ez 2013 Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. 1040ez 2013 SI busca más información sobre la deducción por. 1040ez 2013 . 1040ez 2013 . 1040ez 2013 ENTONCES vea. 1040ez 2013 . 1040ez 2013 . 1040ez 2013 Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . 1040ez 2013 Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. 1040ez 2013 Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 1040ez 2013 Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . 1040ez 2013 Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . 1040ez 2013 Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. 1040ez 2013 Multa por retiro prematuro de ahorros el capítulo 7 . 1040ez 2013 Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. 1040ez 2013 Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. 1040ez 2013 Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. 1040ez 2013 Gastos procedentes del alquiler de bienes muebles el capítulo 12 . 1040ez 2013 Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . 1040ez 2013 Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. 1040ez 2013 S. 1040ez 2013 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. 1040ez 2013 Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . 1040ez 2013 Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. 1040ez 2013 Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. 1040ez 2013 Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. 1040ez 2013 Table of Contents 17. 1040ez 2013   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. 1040ez 2013   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. 1040ez 2013 Documento (instrumento) de divorcio o separación judicial. 1040ez 2013 Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. 1040ez 2013 Impuestos y seguro. 1040ez 2013 Otros pagos a terceros. 1040ez 2013 Documentos Firmados Después de 1984Pagos a terceros. 1040ez 2013 Excepción. 1040ez 2013 Pagos sustitutivos. 1040ez 2013 Específicamente designado como pensión para hijos menores. 1040ez 2013 Contingencia relacionada con su hijo. 1040ez 2013 Pago claramente asociado con una contingencia. 1040ez 2013 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. 1040ez 2013   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications