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2009 Tax Return Forms

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2009 Tax Return Forms

2009 tax return forms 1. 2009 tax return forms   Investment Income Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: General InformationSSN for joint account. 2009 tax return forms Custodian account for your child. 2009 tax return forms Penalty for failure to supply SSN. 2009 tax return forms Certification. 2009 tax return forms Underreported interest and dividends. 2009 tax return forms How to stop backup withholding due to underreporting. 2009 tax return forms How to stop backup withholding due to an incorrect identification number. 2009 tax return forms Reporting backup withholding. 2009 tax return forms Nonresident aliens. 2009 tax return forms Penalties. 2009 tax return forms Savings account with parent as trustee. 2009 tax return forms Interest IncomeInterest not reported on Form 1099-INT. 2009 tax return forms Nominees. 2009 tax return forms Incorrect amount. 2009 tax return forms Information reporting requirement. 2009 tax return forms Taxable Interest — General Below-Market Loans U. 2009 tax return forms S. 2009 tax return forms Savings Bonds U. 2009 tax return forms S. 2009 tax return forms Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Discount on Debt InstrumentsOriginal Issue Discount (OID) Market Discount Bonds Discount on Short-Term Obligations Election To Report All Interest as OID When To Report Interest IncomeConstructive receipt. 2009 tax return forms How To Report Interest IncomeSchedule B (Form 1040A or 1040). 2009 tax return forms Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2009 tax return forms File Form 1099-INT with the IRS. 2009 tax return forms Dividends and Other DistributionsDividends not reported on Form 1099-DIV. 2009 tax return forms Nominees. 2009 tax return forms Ordinary Dividends Capital Gain Distributions Nondividend Distributions Liquidating Distributions Distributions of Stock and Stock Rights Other Distributions How To Report Dividend IncomeElection. 2009 tax return forms Independent contractor. 2009 tax return forms Investment interest deducted. 2009 tax return forms Exception 1. 2009 tax return forms Exception 2. 2009 tax return forms Undistributed capital gains. 2009 tax return forms File Form 1099-DIV with the IRS. 2009 tax return forms Stripped Preferred Stock REMICs, FASITs, and Other CDOsREMICs Collateralized Debt Obligations (CDOs) FASITs S CorporationsLimit on losses and deductions. 2009 tax return forms Passive activity losses. 2009 tax return forms Form 8582. 2009 tax return forms Investment ClubsInvestments in name of member. 2009 tax return forms Tax Treatment of the Club Topics - This chapter discusses: Interest Income , Discount on Debt Instruments , When To Report Interest Income , How To Report Interest Income , Dividends and Other Distributions , How To Report Dividend Income , Stripped Preferred Stock , Real estate mortgage investment conduits (REMICs), financial asset securitization investment trusts (FASITs), and other collateralized debt obligations (CDOs) , S Corporations , and Investment Clubs . 2009 tax return forms Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 537 Installment Sales 590 Individual Retirement Arrangements (IRAs) 925 Passive Activity and At-Risk Rules 1212 Guide to Original Issue Discount (OID) Instruments Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses 1040 U. 2009 tax return forms S. 2009 tax return forms Individual Income Tax Return 1040A U. 2009 tax return forms S. 2009 tax return forms Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1099 General Instructions for Certain Information Returns 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 3115 Application for Change in Accounting Method 6251 Alternative Minimum Tax — Individuals 8582 Passive Activity Loss Limitations 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends 8815 Exclusion of Interest From Series EE and I U. 2009 tax return forms S. 2009 tax return forms Savings Bonds Issued After 1989 8818 Optional Form To Record Redemption of Series EE and I U. 2009 tax return forms S. 2009 tax return forms Savings Bonds Issued After 1989 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets 8960 Net Investment Income Tax—Individuals, Estates, and Trusts See chapter 5, How To Get Tax Help , for information about getting these publications and forms. 2009 tax return forms General Information A few items of general interest are covered here. 2009 tax return forms Recordkeeping. 2009 tax return forms You should keep a list showing sources and investment income amounts you receive during the year. 2009 tax return forms Also keep the forms you receive showing your investment income (Forms 1099-INT, Interest Income, and 1099-DIV, Dividends and Distributions, for example) as an important part of your records. 2009 tax return forms Net investment income tax (NIIT). 2009 tax return forms   Beginning in 2013, you may be subject to the NIIT. 2009 tax return forms The NIIT is a 3. 2009 tax return forms 8% tax on the lesser of your net investment income or the amount of your modified adjusted gross income (MAGI) that is over a threshold amount based on your filing status. 2009 tax return forms    Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household (with qualifying person) $200,000 Qualifying Widow(er) with dependent child $250,000    For more information, see Form 8960 and Instructions for Form 8960. 2009 tax return forms Tax on unearned income of certain children. 2009 tax return forms   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. 2009 tax return forms This may happen if all of the following are true. 2009 tax return forms The child had more than $2,000 of unearned income. 2009 tax return forms The child is required to file a tax return. 2009 tax return forms The child was: Under age 18 at the end of 2013, Age 18 at the end of 2013 and did not have earned income that was more than half of the child's support, or A full-time student over age 18 and under age 24 at the end of 2013 and did not have earned income that was more than half of the child's support. 2009 tax return forms At least one of the child's parents was alive at the end of 2013. 2009 tax return forms The child does not file a joint return for 2013. 2009 tax return forms A child born on January 1, 1996, is considered to be age 18 at the end of 2013; a child born on January 1, 1995, is considered to be age 19 at the end of 2013; a child born on January 1, 1990, is considered to be age 24 at the end of 2013. 2009 tax return forms   If all of these statements are true, Form 8615 must be completed and attached to the child's tax return. 2009 tax return forms If any of these statements is not true, Form 8615 is not required and the child's income is taxed at his or her own tax rate. 2009 tax return forms    However, the parent can choose to include the child's interest and dividends on the parent's return if certain requirements are met. 2009 tax return forms Use Form 8814 for this purpose. 2009 tax return forms   For more information about the tax on unearned income of children and the parents' election, see Publication 929, Tax Rules for Children and Dependents. 2009 tax return forms Beneficiary of an estate or trust. 2009 tax return forms   Interest, dividends, and other investment income you receive as a beneficiary of an estate or trust is generally taxable income. 2009 tax return forms You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2009 tax return forms , from the fiduciary. 2009 tax return forms Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. 2009 tax return forms Social security number (SSN). 2009 tax return forms   You must give your name and SSN or individual tax identification number (ITIN) to any person required by federal tax law to make a return, statement, or other document that relates to you. 2009 tax return forms This includes payers of interest and dividends. 2009 tax return forms If you do not give your SSN or ITIN to the payer of interest, you may have to pay a penalty. 2009 tax return forms SSN for joint account. 2009 tax return forms   If the funds in a joint account belong to one person, list that person's name first on the account and give that person's SSN to the payer. 2009 tax return forms (For information on who owns the funds in a joint account, see Joint accounts , later. 2009 tax return forms ) If the joint account contains combined funds, give the SSN of the person whose name is listed first on the account. 2009 tax return forms This is because only one name and SSN can be shown on Form 1099. 2009 tax return forms   These rules apply both to joint ownership by a married couple and to joint ownership by other individuals. 2009 tax return forms For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's SSN. 2009 tax return forms Custodian account for your child. 2009 tax return forms   If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's SSN to the payer. 2009 tax return forms For example, you must give your child's SSN to the payer of dividends on stock owned by your child, even though the dividends are paid to you as custodian. 2009 tax return forms Penalty for failure to supply SSN. 2009 tax return forms   You will be subject to a penalty if, when required, you fail to: Include your SSN on any return, statement, or other document, Give your SSN to another person who must include it on any return, statement, or other document, or Include the SSN of another person on any return, statement, or other document. 2009 tax return forms The penalty is $50 for each failure up to a maximum penalty of $100,000 for any calendar year. 2009 tax return forms   You will not be subject to this penalty if you can show that your failure to provide the SSN was due to reasonable cause and not to willful neglect. 2009 tax return forms   If you fail to supply an SSN, you may also be subject to backup withholding. 2009 tax return forms Backup withholding. 2009 tax return forms   Your investment income is generally not subject to regular withholding. 2009 tax return forms However, it may be subject to backup withholding to ensure that income tax is collected on the income. 2009 tax return forms Under backup withholding, the bank, broker, or other payer of interest, original issue discount (OID), dividends, cash patronage dividends, or royalties must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. 2009 tax return forms   Backup withholding applies if: You do not give the payer your identification number (either a social security number or an employer identification number) in the required manner, The IRS notifies the payer that you gave an incorrect identification number, The IRS notifies the payer that you are subject to backup withholding on interest or dividends because you have underreported interest or dividends on your income tax return, or You are required, but fail, to certify that you are not subject to backup withholding for the reason described in (3). 2009 tax return forms Certification. 2009 tax return forms   For new accounts paying interest or dividends, you must certify under penalties of perjury that your SSN is correct and that you are not subject to backup withholding. 2009 tax return forms Your payer will give you a Form W-9, Request for Taxpayer Identification Number and Certification, or similar form, to make this certification. 2009 tax return forms If you fail to make this certification, backup withholding may begin immediately on your new account or investment. 2009 tax return forms Underreported interest and dividends. 2009 tax return forms   You will be considered to have underreported your interest and dividends if the IRS has determined for a tax year that: You failed to include any part of a reportable interest or dividend payment required to be shown on your return, or You were required to file a return and to include a reportable interest or dividend payment on that return, but you failed to file the return. 2009 tax return forms How to stop backup withholding due to underreporting. 2009 tax return forms   If you have been notified that you underreported interest or dividends, you can request a determination from the IRS to prevent backup withholding from starting or to stop backup withholding once it has begun. 2009 tax return forms You must show that at least one of the following situations applies. 2009 tax return forms No underreporting occurred. 2009 tax return forms You have a bona fide dispute with the IRS about whether underreporting occurred. 2009 tax return forms Backup withholding will cause or is causing an undue hardship, and it is unlikely that you will underreport interest and dividends in the future. 2009 tax return forms You have corrected the underreporting by filing a return if you did not previously file one and by paying all taxes, penalties, and interest due for any underreported interest or dividend payments. 2009 tax return forms   If the IRS determines that backup withholding should stop, it will provide you with a certification and will notify the payers who were sent notices earlier. 2009 tax return forms How to stop backup withholding due to an incorrect identification number. 2009 tax return forms   If you have been notified by a payer that you are subject to backup withholding because you have provided an incorrect SSN or employer identification number, you can stop it by following the instructions the payer gives you. 2009 tax return forms Reporting backup withholding. 2009 tax return forms   If backup withholding is deducted from your interest or dividend income or other reportable payment, the bank or other business must give you an information return for the year (for example, a Form 1099-INT) indicating the amount withheld. 2009 tax return forms The information return will show any backup withholding as “Federal income tax withheld. 2009 tax return forms ” Nonresident aliens. 2009 tax return forms    Generally, payments made to nonresident aliens are not subject to backup withholding. 2009 tax return forms You can use Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, to certify exempt status. 2009 tax return forms However, this does not exempt you from the 30% (or lower treaty) withholding rate that may apply to your investment income. 2009 tax return forms For information on the 30% rate, see Publication 519, U. 2009 tax return forms S. 2009 tax return forms Tax Guide for Aliens. 2009 tax return forms Penalties. 2009 tax return forms   There are civil and criminal penalties for giving false information to avoid backup withholding. 2009 tax return forms The civil penalty is $500. 2009 tax return forms The criminal penalty, upon conviction, is a fine of up to $1,000, or imprisonment of up to 1 year, or both. 2009 tax return forms Where to report investment income. 2009 tax return forms   Table 1-1 gives an overview of the forms and schedules to use to report some common types of investment income. 2009 tax return forms But see the rest of this publication for detailed information about reporting investment income. 2009 tax return forms Joint accounts. 2009 tax return forms   If two or more persons hold property (such as a savings account, bond, or stock) as joint tenants, tenants by the entirety, or tenants in common, each person's share of any interest or dividends from the property is determined by local law. 2009 tax return forms Community property states. 2009 tax return forms   If you are married and receive a distribution that is community income, one-half of the distribution is generally considered to be received by each spouse. 2009 tax return forms If you file separate returns, you must each report one-half of any taxable distribution. 2009 tax return forms See Publication 555, Community Property, for more information on community income. 2009 tax return forms   If the distribution is not considered community property and you and your spouse file separate returns, each of you must report your separate taxable distributions. 2009 tax return forms Example. 2009 tax return forms You and your spouse have a joint money market account. 2009 tax return forms Under state law, half the income from the account belongs to you, and half belongs to your spouse. 2009 tax return forms If you file separate returns, you each report half the income. 2009 tax return forms Income from property given to a child. 2009 tax return forms   Property you give as a parent to your child under the Model Gifts of Securities to Minors Act, the Uniform Gifts to Minors Act, or any similar law becomes the child's property. 2009 tax return forms   Income from the property is taxable to the child, except that any part used to satisfy a legal obligation to support the child is taxable to the parent or guardian having that legal obligation. 2009 tax return forms Savings account with parent as trustee. 2009 tax return forms   Interest income from a savings account opened for a minor child, but placed in the name and subject to the order of the parents as trustees, is taxable to the child if, under the law of the state in which the child resides, both of the following are true. 2009 tax return forms The savings account legally belongs to the child. 2009 tax return forms The parents are not legally permitted to use any of the funds to support the child. 2009 tax return forms Table 1-1. 2009 tax return forms Where To Report Common Types of Investment Income (For detailed information about reporting investment income, see the rest of this publication, especially How To Report Interest Income and How To Report Dividend Income in chapter 1. 2009 tax return forms ) Type of Income If you file Form 1040, report on . 2009 tax return forms . 2009 tax return forms . 2009 tax return forms If you can file Form 1040A, report on . 2009 tax return forms . 2009 tax return forms . 2009 tax return forms If you can file Form 1040EZ, report on . 2009 tax return forms . 2009 tax return forms . 2009 tax return forms Tax-exempt interest (Form 1099-INT, box 8) Line 8b Line 8b Space to the left of line 2 (enter “TEI” and the amount) Taxable interest that totals $1,500 or less Line 8a (You may need to file Schedule B as well. 2009 tax return forms ) Line 8a (You may need to file Schedule B as well. 2009 tax return forms ) Line 2 Taxable interest that totals more than $1,500 Line 8a; also use Schedule B, line 1 Line 8a; also use Schedule B, line 1   Savings bond interest you will exclude because of higher education expenses Schedule B; also use Form 8815 Schedule B; also use Form 8815   Ordinary dividends that total $1,500 or less Line 9a (You may need to file Schedule B as well. 2009 tax return forms ) Line 9a (You may need to file Schedule B as well. 2009 tax return forms )   Ordinary dividends that total more than $1,500 Line 9a; also use Schedule B, line 5 Line 9a; also use Schedule B, line 5   Qualified dividends (if you do not have to file Schedule D) Line 9b; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 2 Line 9b; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 2   Qualified dividends (if you have to file Schedule D) Line 9b; also use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, line 2 You cannot use Form 1040A    You cannot use Form 1040EZ Capital gain distributions (if you do not have to file Schedule D) Line 13; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 3 Line 10; also use the Qualified Dividends and Capital Gain Tax Worksheet, line 3   Capital gain distributions (if you have to file Schedule D) Schedule D, line 13; also use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet     Section 1250, 1202, or collectibles gain (Form 1099-DIV, box 2b, 2c, or 2d) Form 8949 and Schedule D     Nondividend distributions (Form 1099-DIV, box 3) Generally not reported*     Undistributed capital gains (Form 2439, boxes 1a - 1d) Schedule D     Gain or loss from sales of stocks or bonds Line 13; also use Form 8949, Schedule D, and the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet You cannot use Form 1040A   Gain or loss from exchanges of like-kind investment property Line 13; also use Schedule D, Form 8824, and the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet     *Report any amounts in excess of your basis in your mutual fund shares on Form 8949. 2009 tax return forms Use Part II if you held the shares more than 1 year. 2009 tax return forms Use Part I if you held your mutual fund shares 1 year or less. 2009 tax return forms For details on Form 8949, see Reporting Capital Gains and Losses in chapter 4, and the Instructions for Form 8949. 2009 tax return forms Accuracy-related penalty. 2009 tax return forms   An accuracy-related penalty of 20% can be charged for underpayments of tax due to negligence or disregard of rules or regulations or substantial understatement of tax. 2009 tax return forms For information on the penalty and any interest that applies, see Penalties in chapter 2. 2009 tax return forms Interest Income This section discusses the tax treatment of different types of interest income. 2009 tax return forms In general, any interest that you receive or that is credited to your account and can be withdrawn is taxable income. 2009 tax return forms (It does not have to be entered in your passbook. 2009 tax return forms ) Exceptions to this rule are discussed later. 2009 tax return forms Form 1099-INT. 2009 tax return forms   Interest income is generally reported to you on Form 1099-INT, or a similar statement, by banks, savings and loans, and other payers of interest. 2009 tax return forms This form shows you the interest you received during the year. 2009 tax return forms Keep this form for your records. 2009 tax return forms You do not have to attach it to your tax return. 2009 tax return forms   Report on your tax return the total interest income you receive for the tax year. 2009 tax return forms Interest not reported on Form 1099-INT. 2009 tax return forms   Even if you do not receive Form 1099-INT, you must still report all of your interest income. 2009 tax return forms For example, you may receive distributive shares of interest from partnerships or S corporations. 2009 tax return forms This interest is reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2009 tax return forms , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. 2009 tax return forms Nominees. 2009 tax return forms   Generally, if someone receives interest as a nominee for you, that person must give you a Form 1099-INT showing the interest received on your behalf. 2009 tax return forms   If you receive a Form 1099-INT that includes amounts belonging to another person, see the discussion on Nominee distributions , later, under How To Report Interest Income. 2009 tax return forms Incorrect amount. 2009 tax return forms   If you receive a Form 1099-INT that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. 2009 tax return forms The new Form 1099-INT you receive will be marked “Corrected. 2009 tax return forms ” Form 1099-OID. 2009 tax return forms   Reportable interest income also may be shown on Form 1099-OID, Original Issue Discount. 2009 tax return forms For more information about amounts shown on this form, see Original Issue Discount (OID) , later in this chapter. 2009 tax return forms Exempt-interest dividends. 2009 tax return forms   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. 2009 tax return forms (However, see Information reporting requirement , next. 2009 tax return forms ) Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. 2009 tax return forms You do not reduce your basis for distributions that are exempt-interest dividends. 2009 tax return forms Information reporting requirement. 2009 tax return forms   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file. 2009 tax return forms This is an information reporting requirement and does not change the exempt-interest dividends into taxable income. 2009 tax return forms See How To Report Interest Income , later. 2009 tax return forms Note. 2009 tax return forms Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. 2009 tax return forms The exempt-interest dividends subject to the alternative minimum tax are shown in box 11 of Form 1099-DIV. 2009 tax return forms See Form 6251 and its instructions for more information about this tax. 2009 tax return forms Private activity bonds are discussed later under State or Local Government Obligations. 2009 tax return forms Interest on VA dividends. 2009 tax return forms   Interest on insurance dividends left on deposit with the Department of Veterans Affairs (VA) is not taxable. 2009 tax return forms This includes interest paid on dividends on converted United States Government Life Insurance policies and on National Service Life Insurance policies. 2009 tax return forms Individual retirement arrangements (IRAs). 2009 tax return forms   Interest on a Roth IRA generally is not taxable. 2009 tax return forms Interest on a traditional IRA is tax deferred. 2009 tax return forms You generally do not include it in your income until you make withdrawals from the IRA. 2009 tax return forms See Publication 590 for more information. 2009 tax return forms Taxable Interest — General Taxable interest includes interest you receive from bank accounts, loans you make to others, and other sources. 2009 tax return forms The following are some sources of taxable interest. 2009 tax return forms Dividends that are actually interest. 2009 tax return forms   Certain distributions commonly called dividends are actually interest. 2009 tax return forms You must report as interest so-called “dividends” on deposits or on share accounts in: Cooperative banks, Credit unions, Domestic building and loan associations, Domestic savings and loan associations, Federal savings and loan associations, and Mutual savings banks. 2009 tax return forms  The “dividends” will be shown as interest income on Form 1099-INT. 2009 tax return forms Money market funds. 2009 tax return forms   Money market funds are offered by nonbank financial institutions such as mutual funds and stock brokerage houses, and pay dividends. 2009 tax return forms Generally, amounts you receive from money market funds should be reported as dividends, not as interest. 2009 tax return forms Certificates of deposit and other deferred interest accounts. 2009 tax return forms   If you open any of these accounts, interest may be paid at fixed intervals of 1 year or less during the term of the account. 2009 tax return forms You generally must include this interest in your income when you actually receive it or are entitled to receive it without paying a substantial penalty. 2009 tax return forms The same is true for accounts that mature in 1 year or less and pay interest in a single payment at maturity. 2009 tax return forms If interest is deferred for more than 1 year, see Original Issue Discount (OID) , later. 2009 tax return forms Interest subject to penalty for early withdrawal. 2009 tax return forms   If you withdraw funds from a deferred interest account before maturity, you may have to pay a penalty. 2009 tax return forms You must report the total amount of interest paid or credited to your account during the year, without subtracting the penalty. 2009 tax return forms See Penalty on early withdrawal of savings under How To Report Interest Income, later, for more information on how to report the interest and deduct the penalty. 2009 tax return forms Money borrowed to invest in certificate of deposit. 2009 tax return forms   The interest you pay on money borrowed from a bank or savings institution to meet the minimum deposit required for a certificate of deposit from the institution and the interest you earn on the certificate are two separate items. 2009 tax return forms You must report the total interest you earn on the certificate in your income. 2009 tax return forms If you itemize deductions, you can deduct the interest you pay as investment interest, up to the amount of your net investment income. 2009 tax return forms See Interest Expenses in chapter 3. 2009 tax return forms Example. 2009 tax return forms You deposited $5,000 with a bank and borrowed $5,000 from the bank to make up the $10,000 minimum deposit required to buy a 6-month certificate of deposit. 2009 tax return forms The certificate earned $575 at maturity in 2013, but you received only $265, which represented the $575 you earned minus $310 interest charged on your $5,000 loan. 2009 tax return forms The bank gives you a Form 1099-INT for 2013 showing the $575 interest you earned. 2009 tax return forms The bank also gives you a statement showing that you paid $310 interest for 2013. 2009 tax return forms You must include the $575 in your income. 2009 tax return forms If you itemize your deductions on Schedule A (Form 1040), Itemized Deductions, you can deduct $310, subject to the net investment income limit. 2009 tax return forms Gift for opening account. 2009 tax return forms   If you receive noncash gifts or services for making deposits or for opening an account in a savings institution, you may have to report the value as interest. 2009 tax return forms   For deposits of less than $5,000, gifts or services valued at more than $10 must be reported as interest. 2009 tax return forms For deposits of $5,000 or more, gifts or services valued at more than $20 must be reported as interest. 2009 tax return forms The value is determined by the cost to the financial institution. 2009 tax return forms Example. 2009 tax return forms You open a savings account at your local bank and deposit $800. 2009 tax return forms The account earns $20 interest. 2009 tax return forms You also receive a $15 calculator. 2009 tax return forms If no other interest is credited to your account during the year, the Form 1099-INT you receive will show $35 interest for the year. 2009 tax return forms You must report $35 interest income on your tax return. 2009 tax return forms Interest on insurance dividends. 2009 tax return forms   Interest on insurance dividends left on deposit with an insurance company that can be withdrawn annually is taxable to you in the year it is credited to your account. 2009 tax return forms However, if you can withdraw it only on the anniversary date of the policy (or other specified date), the interest is taxable in the year that date occurs. 2009 tax return forms Prepaid insurance premiums. 2009 tax return forms   Any increase in the value of prepaid insurance premiums, advance premiums, or premium deposit funds is interest if it is applied to the payment of premiums due on insurance policies or made available for you to withdraw. 2009 tax return forms U. 2009 tax return forms S. 2009 tax return forms obligations. 2009 tax return forms   Interest on U. 2009 tax return forms S. 2009 tax return forms obligations, such as U. 2009 tax return forms S. 2009 tax return forms Treasury bills, notes, and bonds, issued by any agency or instrumentality of the United States is taxable for federal income tax purposes. 2009 tax return forms Interest on tax refunds. 2009 tax return forms   Interest you receive on tax refunds is taxable income. 2009 tax return forms Interest on condemnation award. 2009 tax return forms   If the condemning authority pays you interest to compensate you for a delay in payment of an award, the interest is taxable. 2009 tax return forms Installment sale payments. 2009 tax return forms   If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for interest payable with the deferred payments. 2009 tax return forms That interest is taxable when you receive it. 2009 tax return forms If little or no interest is provided for in a deferred payment contract, part of each payment may be treated as interest. 2009 tax return forms See Unstated Interest and Original Issue Discount (OID) in Publication 537. 2009 tax return forms Interest on annuity contract. 2009 tax return forms   Accumulated interest on an annuity contract you sell before its maturity date is taxable. 2009 tax return forms Usurious interest. 2009 tax return forms   Usurious interest is interest charged at an illegal rate. 2009 tax return forms This is taxable as interest unless state law automatically changes it to a payment on the principal. 2009 tax return forms Interest income on frozen deposits. 2009 tax return forms   Exclude from your gross income interest on frozen deposits. 2009 tax return forms A deposit is frozen if, at the end of the year, you cannot withdraw any part of the deposit because: The financial institution is bankrupt or insolvent, or The state in which the institution is located has placed limits on withdrawals because other financial institutions in the state are bankrupt or insolvent. 2009 tax return forms   The amount of interest you must exclude is the interest that was credited on the frozen deposits minus the sum of: The net amount you withdrew from these deposits during the year, and The amount you could have withdrawn as of the end of the year (not reduced by any penalty for premature withdrawals of a time deposit). 2009 tax return forms If you receive a Form 1099-INT for interest income on deposits that were frozen at the end of 2013, see Frozen deposits under How To Report Interest Income for information about reporting this interest income exclusion on your tax return. 2009 tax return forms   The interest you exclude is treated as credited to your account in the following year. 2009 tax return forms You must include it in income in the year you can withdraw it. 2009 tax return forms Example. 2009 tax return forms $100 of interest was credited on your frozen deposit during the year. 2009 tax return forms You withdrew $80 but could not withdraw any more as of the end of the year. 2009 tax return forms You must include $80 in your income and exclude $20 from your income for the year. 2009 tax return forms You must include the $20 in your income for the year you can withdraw it. 2009 tax return forms Bonds traded flat. 2009 tax return forms    If you buy a bond at a discount when interest has been defaulted or when the interest has accrued but has not been paid, the transaction is described as trading a bond flat. 2009 tax return forms The defaulted or unpaid interest is not income and is not taxable as interest if paid later. 2009 tax return forms When you receive a payment of that interest, it is a return of capital that reduces the remaining cost basis of your bond. 2009 tax return forms Interest that accrues after the date of purchase, however, is taxable interest income for the year received or accrued. 2009 tax return forms See Bonds Sold Between Interest Dates , later in this chapter. 2009 tax return forms Below-Market Loans If you make a below-market gift or demand loan, you must report as interest income any forgone interest (defined later) from that loan. 2009 tax return forms The below-market loan rules and exceptions are described in this section. 2009 tax return forms For more information, see section 7872 of the Internal Revenue Code and its regulations. 2009 tax return forms If you receive a below-market loan, you may be able to deduct the forgone interest as well as any interest you actually paid, but not if it is personal interest. 2009 tax return forms Loans subject to the rules. 2009 tax return forms   The rules for below-market loans apply to: Gift loans, Pay-related loans, Corporation-shareholder loans, Tax avoidance loans, and Certain loans made to qualified continuing care facilities under a continuing care contract. 2009 tax return forms A pay-related loan is any below-market loan between an employer and an employee or between an independent contractor and a person for whom the contractor provides services. 2009 tax return forms A tax avoidance loan is any below-market loan where the avoidance of federal tax is one of the main purposes of the interest arrangement. 2009 tax return forms Forgone interest. 2009 tax return forms   For any period, forgone interest is: The amount of interest that would be payable for that period if interest accrued on the loan at the applicable federal rate and was payable annually on December 31, minus Any interest actually payable on the loan for the period. 2009 tax return forms Applicable federal rate. 2009 tax return forms   Applicable federal rates are published by the IRS each month in the Internal Revenue Bulletin. 2009 tax return forms Some IRS offices have these bulletins available for research. 2009 tax return forms See chapter 5, How To Get Tax Help , for other ways to get this information. 2009 tax return forms Rules for below-market loans. 2009 tax return forms   The rules that apply to a below-market loan depend on whether the loan is a gift loan, demand loan, or term loan. 2009 tax return forms Gift and demand loans. 2009 tax return forms   A gift loan is any below-market loan where the forgone interest is in the nature of a gift. 2009 tax return forms   A demand loan is a loan payable in full at any time upon demand by the lender. 2009 tax return forms A demand loan is a below-market loan if no interest is charged or if interest is charged at a rate below the applicable federal rate. 2009 tax return forms   A demand loan or gift loan that is a below-market loan is generally treated as an arm's-length transaction in which the lender is treated as having made: A loan to the borrower in exchange for a note that requires the payment of interest at the applicable federal rate, and An additional payment to the borrower in an amount equal to the forgone interest. 2009 tax return forms The borrower is generally treated as transferring the additional payment back to the lender as interest. 2009 tax return forms The lender must report that amount as interest income. 2009 tax return forms   The lender's additional payment to the borrower is treated as a gift, dividend, contribution to capital, pay for services, or other payment, depending on the substance of the transaction. 2009 tax return forms The borrower may have to report this payment as taxable income, depending on its classification. 2009 tax return forms These transfers are considered to occur annually, generally on December 31. 2009 tax return forms Term loans. 2009 tax return forms   A term loan is any loan that is not a demand loan. 2009 tax return forms A term loan is a below-market loan if the amount of the loan is more than the present value of all payments due under the loan. 2009 tax return forms   A lender who makes a below-market term loan other than a gift loan is treated as transferring an additional lump-sum cash payment to the borrower (as a dividend, contribution to capital, etc. 2009 tax return forms ) on the date the loan is made. 2009 tax return forms The amount of this payment is the amount of the loan minus the present value, at the applicable federal rate, of all payments due under the loan. 2009 tax return forms An equal amount is treated as original issue discount (OID). 2009 tax return forms The lender must report the annual part of the OID as interest income. 2009 tax return forms The borrower may be able to deduct the OID as interest expense. 2009 tax return forms See Original Issue Discount (OID) , later. 2009 tax return forms Exceptions to the below-market loan rules. 2009 tax return forms   Exceptions to the below-market loan rules are discussed here. 2009 tax return forms Exception for loans of $10,000 or less. 2009 tax return forms   The rules for below-market loans do not apply to any day on which the total outstanding amount of loans between the borrower and lender is $10,000 or less. 2009 tax return forms This exception applies only to: Gift loans between individuals if the gift loan is not directly used to buy or carry income-producing assets, and Pay-related loans or corporation-shareholder loans if the avoidance of federal tax is not a principal purpose of the interest arrangement. 2009 tax return forms This exception does not apply to a term loan described in (2) earlier that previously has been subject to the below-market loan rules. 2009 tax return forms Those rules will continue to apply even if the outstanding balance is reduced to $10,000 or less. 2009 tax return forms Exception for loans to continuing care facilities. 2009 tax return forms   Loans to qualified continuing care facilities under continuing care contracts are not subject to the rules for below-market loans for the calendar year if the lender or the lender's spouse is age 62 or older at the end of the year. 2009 tax return forms For the definitions of qualified continuing care facility and continuing care contract, see Internal Revenue Code section 7872(h). 2009 tax return forms Exception for loans without significant tax effect. 2009 tax return forms   Loans are excluded from the below-market loan rules if their interest arrangements do not have a significant effect on the federal tax liability of the borrower or the lender. 2009 tax return forms These loans include: Loans made available by the lender to the general public on the same terms and conditions that are consistent with the lender's customary business practice; Loans subsidized by a federal, state, or municipal government that are made available under a program of general application to the public; Certain employee-relocation loans; Certain loans from a foreign person, unless the interest income would be effectively connected with the conduct of a U. 2009 tax return forms S. 2009 tax return forms trade or business and would not be exempt from U. 2009 tax return forms S. 2009 tax return forms tax under an income tax treaty; Gift loans to a charitable organization, contributions to which are deductible, if the total outstanding amount of loans between the organization and lender is $250,000 or less at all times during the tax year; and Other loans on which the interest arrangement can be shown to have no significant effect on the federal tax liability of the lender or the borrower. 2009 tax return forms For a loan described in (6) above, all the facts and circumstances are used to determine if the interest arrangement has a significant effect on the federal tax liability of the lender or borrower. 2009 tax return forms Some factors to be considered are: Whether items of income and deduction generated by the loan offset each other; The amount of these items; The cost to you of complying with the below-market loan rules, if they were to apply; and Any reasons other than taxes for structuring the transaction as a below-market loan. 2009 tax return forms If you structure a transaction to meet this exception and one of the principal purposes of that structure is the avoidance of federal tax, the loan will be considered a tax-avoidance loan, and this exception will not apply. 2009 tax return forms Limit on forgone interest for gift loans of $100,000 or less. 2009 tax return forms   For gift loans between individuals, if the outstanding loans between the lender and borrower total $100,000 or less, the forgone interest to be included in income by the lender and deducted by the borrower is limited to the amount of the borrower's net investment income for the year. 2009 tax return forms If the borrower's net investment income is $1,000 or less, it is treated as zero. 2009 tax return forms This limit does not apply to a loan if the avoidance of federal tax is one of the main purposes of the interest arrangement. 2009 tax return forms Effective dates. 2009 tax return forms    These rules apply to term loans made after June 6, 1984, and to demand loans outstanding after that date. 2009 tax return forms U. 2009 tax return forms S. 2009 tax return forms Savings Bonds This section provides tax information on U. 2009 tax return forms S. 2009 tax return forms savings bonds. 2009 tax return forms It explains how to report the interest income on these bonds and how to treat transfers of these bonds. 2009 tax return forms U. 2009 tax return forms S. 2009 tax return forms savings bonds currently offered to individuals include Series EE bonds and Series I bonds. 2009 tax return forms For other information on U. 2009 tax return forms S. 2009 tax return forms savings bonds, write to:  For Series HH/H: Bureau of the Fiscal Service Division of Customer Assistance P. 2009 tax return forms O. 2009 tax return forms Box 2186 Parkersburg, WV 26106-2186  For Series EE and I paper savings bonds: Bureau of the Fiscal Service Division of Customer Assistance P. 2009 tax return forms O. 2009 tax return forms Box 7012 Parkersburg, WV 26106-7012  For Series EE and I electronic bonds: Bureau of the Fiscal Service  Division of Customer Assistance P. 2009 tax return forms O. 2009 tax return forms Box 7015 Parkersburg, WV 26106-7015 Or, on the Internet, visit: www. 2009 tax return forms treasurydirect. 2009 tax return forms gov/indiv/indiv. 2009 tax return forms htm. 2009 tax return forms Accrual method taxpayers. 2009 tax return forms   If you use an accrual method of accounting, you must report interest on U. 2009 tax return forms S. 2009 tax return forms savings bonds each year as it accrues. 2009 tax return forms You cannot postpone reporting interest until you receive it or until the bonds mature. 2009 tax return forms Cash method taxpayers. 2009 tax return forms   If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U. 2009 tax return forms S. 2009 tax return forms savings bonds when you receive it. 2009 tax return forms But see Reporting options for cash method taxpayers , later. 2009 tax return forms Series HH bonds. 2009 tax return forms   These bonds were issued at face value. 2009 tax return forms Interest is paid twice a year by direct deposit to your bank account. 2009 tax return forms If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it. 2009 tax return forms   Series HH bonds were first offered in 1980 and last offered in August 2004. 2009 tax return forms Before 1980, series H bonds were issued. 2009 tax return forms Series H bonds are treated the same as series HH bonds. 2009 tax return forms If you are a cash method taxpayer, you must report the interest when you receive it. 2009 tax return forms   Series H bonds have a maturity period of 30 years. 2009 tax return forms Series HH bonds mature in 20 years. 2009 tax return forms The last series H bonds matured in 2009. 2009 tax return forms The last series HH bonds will mature in 2024. 2009 tax return forms Series EE and series I bonds. 2009 tax return forms   Interest on these bonds is payable when you redeem the bonds. 2009 tax return forms The difference between the purchase price and the redemption value is taxable interest. 2009 tax return forms Series EE bonds. 2009 tax return forms   Series EE bonds were first offered in January 1980 and have a maturity period of 30 years. 2009 tax return forms Before July 1980, series E bonds were issued. 2009 tax return forms The original 10-year maturity period of series E bonds has been extended to 40 years for bonds issued before December 1965 and 30 years for bonds issued after November 1965. 2009 tax return forms Paper series EE and series E bonds are issued at a discount. 2009 tax return forms The face value is payable to you at maturity. 2009 tax return forms Electronic series EE bonds are issued at their face value. 2009 tax return forms The face value plus accrued interest is payable to you at maturity. 2009 tax return forms As of January 1, 2012, paper savings bonds were no longer sold at financial institutions. 2009 tax return forms    Owners of paper series EE bonds can convert them to electronic bonds. 2009 tax return forms These converted bonds do not retain the denomination listed on the paper certificate but are posted at their purchase price (with accrued interest). 2009 tax return forms Series I bonds. 2009 tax return forms   Series I bonds were first offered in 1998. 2009 tax return forms These are inflation-indexed bonds issued at their face amount with a maturity period of 30 years. 2009 tax return forms The face value plus all accrued interest is payable to you at maturity. 2009 tax return forms Reporting options for cash method taxpayers. 2009 tax return forms   If you use the cash method of reporting income, you can report the interest on series EE, series E, and series I bonds in either of the following ways. 2009 tax return forms Method 1. 2009 tax return forms Postpone reporting the interest until the earlier of the year you cash or dispose of the bonds or the year in which they mature. 2009 tax return forms (However, see Savings bonds traded , later. 2009 tax return forms )  Note. 2009 tax return forms Series EE bonds issued in 1983 matured in 2013. 2009 tax return forms If you have used method 1, you generally must report the interest on these bonds on your 2013 return. 2009 tax return forms The last series E bonds were issued in 1980 and matured in 2010. 2009 tax return forms If you used method 1, you generally should have reported the interest on these bonds on your 2010 return. 2009 tax return forms Method 2. 2009 tax return forms Choose to report the increase in redemption value as interest each year. 2009 tax return forms  You must use the same method for all series EE, series E, and series I bonds you own. 2009 tax return forms If you do not choose method 2 by reporting the increase in redemption value as interest each year, you must use method 1. 2009 tax return forms If you plan to cash your bonds in the same year you will pay for higher educational expenses, you may want to use method 1 because you may be able to exclude the interest from your income. 2009 tax return forms To learn how, see Education Savings Bond Program, later. 2009 tax return forms Change from method 1. 2009 tax return forms   If you want to change your method of reporting the interest from method 1 to method 2, you can do so without permission from the IRS. 2009 tax return forms In the year of change, you must report all interest accrued to date and not previously reported for all your bonds. 2009 tax return forms   Once you choose to report the interest each year, you must continue to do so for all series EE, series E, and series I bonds you own and for any you get later, unless you request permission to change, as explained next. 2009 tax return forms Change from method 2. 2009 tax return forms   To change from method 2 to method 1, you must request permission from the IRS. 2009 tax return forms Permission for the change is automatically granted if you send the IRS a statement that meets all the following requirements. 2009 tax return forms You have typed or printed the following number at the top: “131. 2009 tax return forms ” It includes your name and social security number under “131. 2009 tax return forms ” It includes the year of change (both the beginning and ending dates). 2009 tax return forms It identifies the savings bonds for which you are requesting this change. 2009 tax return forms It includes your agreement to: Report all interest on any bonds acquired during or after the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest; and Report all interest on the bonds acquired before the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, with the exception of the interest reported in prior tax years. 2009 tax return forms   You must attach this statement to your tax return for the year of change, which you must file by the due date (including extensions). 2009 tax return forms   You can have an automatic extension of 6 months from the due date of your return for the year of change (excluding extensions) to file the statement with an amended return. 2009 tax return forms On the statement, type or print “Filed pursuant to section 301. 2009 tax return forms 9100-2. 2009 tax return forms ” To get this extension, you must have filed your original return for the year of the change by the due date (including extensions). 2009 tax return forms    By the date you file the original statement with your return, you must also send a signed copy to the address below. 2009 tax return forms    Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. 2009 tax return forms O. 2009 tax return forms Box 7604 Benjamin Franklin Station Washington, DC 20044   If you use a private delivery service, send the signed copy to the address below. 2009 tax return forms Internal Revenue Service Attention: CC:IT&A  (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW Washington, DC 20224    Instead of filing this statement, you can request permission to change from method 2 to method 1 by filing Form 3115. 2009 tax return forms In that case, follow the form instructions for an automatic change. 2009 tax return forms No user fee is required. 2009 tax return forms Co-owners. 2009 tax return forms   If a U. 2009 tax return forms S. 2009 tax return forms savings bond is issued in the names of co-owners, such as you and your child or you and your spouse, interest on the bond is generally taxable to the co-owner who bought the bond. 2009 tax return forms One co-owner's funds used. 2009 tax return forms   If you used your funds to buy the bond, you must pay the tax on the interest. 2009 tax return forms This is true even if you let the other co-owner redeem the bond and keep all the proceeds. 2009 tax return forms Under these circumstances, the co-owner who redeemed the bond will receive a Form 1099-INT at the time of redemption and must provide you with another Form 1099-INT showing the amount of interest from the bond taxable to you. 2009 tax return forms The co-owner who redeemed the bond is a “nominee. 2009 tax return forms ” See Nominee distributions under How To Report Interest Income, later, for more information about how a person who is a nominee reports interest income belonging to another person. 2009 tax return forms Both co-owners' funds used. 2009 tax return forms   If you and the other co-owner each contribute part of the bond's purchase price, the interest is generally taxable to each of you, in proportion to the amount each of you paid. 2009 tax return forms Community property. 2009 tax return forms   If you and your spouse live in a community property state and hold bonds as community property, one-half of the interest is considered received by each of you. 2009 tax return forms If you file separate returns, each of you generally must report one-half of the bond interest. 2009 tax return forms For more information about community property, see Publication 555. 2009 tax return forms Table 1-2. 2009 tax return forms   These rules are also shown in Table 1-2. 2009 tax return forms Child as only owner. 2009 tax return forms   Interest on U. 2009 tax return forms S. 2009 tax return forms savings bonds bought for and registered only in the name of your child is income to your child, even if you paid for the bonds and are named as beneficiary. 2009 tax return forms If the bonds are series EE, series E, or series I bonds, the interest on the bonds is income to your child in the earlier of the year the bonds are cashed or disposed of or the year the bonds mature, unless your child chooses to report the interest income each year. 2009 tax return forms Choice to report interest each year. 2009 tax return forms   The choice to report the accrued interest each year can be made either by your child or by you for your child. 2009 tax return forms This choice is made by filing an income tax return that shows all the interest earned to date, and by stating on the return that your child chooses to report the interest each year. 2009 tax return forms Either you or your child should keep a copy of this return. 2009 tax return forms   Unless your child is otherwise required to file a tax return for any year after making this choice, your child does not have to file a return only to report the annual accrual of U. 2009 tax return forms S. 2009 tax return forms savings bond interest under this choice. 2009 tax return forms However, see Tax on unearned income of certain children , earlier, under General Information. 2009 tax return forms Neither you nor your child can change the way you report the interest unless you request permission from the IRS, as discussed earlier under Change from method 2 . 2009 tax return forms Ownership transferred. 2009 tax return forms   If you bought series E, series EE, or series I bonds entirely with your own funds and had them reissued in your co-owner's name or beneficiary's name alone, you must include in your gross income for the year of reissue all interest that you earned on these bonds and have not previously reported. 2009 tax return forms But, if the bonds were reissued in your name alone, you do not have to report the interest accrued at that time. 2009 tax return forms   This same rule applies when bonds (other than bonds held as community property) are transferred between spouses or incident to divorce. 2009 tax return forms Example. 2009 tax return forms You bought series EE bonds entirely with your own funds. 2009 tax return forms You did not choose to report the accrued interest each year. 2009 tax return forms Later, you transfer the bonds to your former spouse under a divorce agreement. 2009 tax return forms You must include the deferred accrued interest, from the date of the original issue of the bonds to the date of transfer, in your income in the year of transfer. 2009 tax return forms Your former spouse includes in income the interest on the bonds from the date of transfer to the date of redemption. 2009 tax return forms Table 1-2. 2009 tax return forms Who Pays the Tax on U. 2009 tax return forms S. 2009 tax return forms Savings Bond Interest IF . 2009 tax return forms . 2009 tax return forms . 2009 tax return forms THEN the interest must be reported by . 2009 tax return forms . 2009 tax return forms . 2009 tax return forms you buy a bond in your name and the name of another person as co-owners, using only your own funds you. 2009 tax return forms you buy a bond in the name of another person, who is the sole owner of the bond the person for whom you bought the bond. 2009 tax return forms you and another person buy a bond as co-owners, each contributing part of the purchase price both you and the other co-owner, in proportion to the amount each paid for the bond. 2009 tax return forms you and your spouse, who live in a community property state, buy a bond that is community property you and your spouse. 2009 tax return forms If you file separate returns, both you and your spouse generally report one-half of the interest. 2009 tax return forms Purchased jointly. 2009 tax return forms   If you and a co-owner each contributed funds to buy series E, series EE, or series I bonds jointly and later have the bonds reissued in the co-owner's name alone, you must include in your gross income for the year of reissue your share of all the interest earned on the bonds that you have not previously reported. 2009 tax return forms The former co-owner does not have to include in gross income at the time of reissue his or her share of the interest earned that was not reported before the transfer. 2009 tax return forms This interest, however, as well as all interest earned after the reissue, is income to the former co-owner. 2009 tax return forms   This income-reporting rule also applies when the bonds are reissued in the name of your former co-owner and a new co-owner. 2009 tax return forms But the new co-owner will report only his or her share of the interest earned after the transfer. 2009 tax return forms   If bonds that you and a co-owner bought jointly are reissued to each of you separately in the same proportion as your contribution to the purchase price, neither you nor your co-owner has to report at that time the interest earned before the bonds were reissued. 2009 tax return forms Example 1. 2009 tax return forms You and your spouse each spent an equal amount to buy a $1,000 series EE savings bond. 2009 tax return forms The bond was issued to you and your spouse as co-owners. 2009 tax return forms You both postpone reporting interest on the bond. 2009 tax return forms You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. 2009 tax return forms At that time neither you nor your spouse has to report the interest earned to the date of reissue. 2009 tax return forms Example 2. 2009 tax return forms You bought a $1,000 series EE savings bond entirely with your own funds. 2009 tax return forms The bond was issued to you and your spouse as co-owners. 2009 tax return forms You both postponed reporting interest on the bond. 2009 tax return forms You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. 2009 tax return forms You must report half the interest earned to the date of reissue. 2009 tax return forms Transfer to a trust. 2009 tax return forms   If you own series E, series EE, or series I bonds and transfer them to a trust, giving up all rights of ownership, you must include in your income for that year the interest earned to the date of transfer if you have not already reported it. 2009 tax return forms However, if you are considered the owner of the trust and if the increase in value both before and after the transfer continues to be taxable to you, you can continue to defer reporting the interest earned each year. 2009 tax return forms You must include the total interest in your income in the year you cash or dispose of the bonds or the year the bonds finally mature, whichever is earlier. 2009 tax return forms   The same rules apply to previously unreported interest on series EE or series E bonds if the transfer to a trust consisted of series HH or series H bonds you acquired in a trade for the series EE or series E bonds. 2009 tax return forms See Savings bonds traded , later. 2009 tax return forms Decedents. 2009 tax return forms   The manner of reporting interest income on series E, series EE, or series I bonds, after the death of the owner (decedent), depends on the accounting and income-reporting methods previously used by the decedent. 2009 tax return forms Decedent who reported interest each year. 2009 tax return forms   If the bonds transferred because of death were owned by a person who used an accrual method, or who used the cash method and had chosen to report the interest each year, the interest earned in the year of death up to the date of death must be reported on that person's final return. 2009 tax return forms The person who acquires the bonds includes in income only interest earned after the date of death. 2009 tax return forms Decedent who postponed reporting interest. 2009 tax return forms   If the transferred bonds were owned by a decedent who had used the cash method and had not chosen to report the interest each year, and who had bought the bonds entirely with his or her own funds, all interest earned before death must be reported in one of the following ways. 2009 tax return forms The surviving spouse or personal representative (executor, administrator, etc. 2009 tax return forms ) who files the final income tax return of the decedent can choose to include on that return all interest earned on the bonds before the decedent's death. 2009 tax return forms The person who acquires the bonds then includes in income only interest earned after the date of death. 2009 tax return forms If the choice in (1) is not made, the interest earned up to the date of death is income in respect of the decedent and should not be included in the decedent's final return. 2009 tax return forms All interest earned both before and after the decedent's death (except any part reported by the estate on its income tax return) is income to the person who acquires the bonds. 2009 tax return forms If that person uses the cash method and does not choose to report the interest each year, he or she can postpone reporting it until the year the bonds are cashed or disposed of or the year they mature, whichever is earlier. 2009 tax return forms In the year that person reports the interest, he or she can claim a deduction for any federal estate tax paid on the part of the interest included in the decedent's estate. 2009 tax return forms For more information on income in respect of a decedent, see Publication 559, Survivors, Executors, and Administrators. 2009 tax return forms Example 1. 2009 tax return forms Your uncle, a cash method taxpayer, died and left you a $1,000 series EE bond. 2009 tax return forms He had bought the bond for $500 and had not chosen to report the interest each year. 2009 tax return forms At the date of death, interest of $200 had accrued on the bond, and its value of $700 was included in your uncle's estate. 2009 tax return forms Your uncle's executor chose not to include the $200 accrued interest in your uncle's final income tax return. 2009 tax return forms The $200 is income in respect of the decedent. 2009 tax return forms You are a cash method taxpayer and do not choose to report the interest each year as it is earned. 2009 tax return forms If you cash the bond when it reaches maturity value of $1,000, you report $500 interest income—the difference between maturity value of $1,000 and the original cost of $500. 2009 tax return forms For that year, you can deduct (as a miscellaneous itemized deduction not subject to the 2%-of-adjusted-gross-income limit) any federal estate tax paid because the $200 interest was included in your uncle's estate. 2009 tax return forms Example 2. 2009 tax return forms If, in Example 1 , the executor had chosen to include the $200 accrued interest in your uncle's final return, you would report only $300 as interest when you cashed the bond at maturity. 2009 tax return forms $300 is the interest earned after your uncle's death. 2009 tax return forms Example 3. 2009 tax return forms If, in Example 1 , you make or have made the choice to report the increase in redemption value as interest each year, you include in gross income for the year you acquire the bond all of the unreported increase in value of all series E, series EE, and series I bonds you hold, including the $200 on the bond you inherited from your uncle. 2009 tax return forms Example 4. 2009 tax return forms When your aunt died, she owned series HH bonds that she had acquired in a trade for series EE bonds. 2009 tax return forms You were the beneficiary of these bonds. 2009 tax return forms Your aunt used the cash method and did not choose to report the interest on the series EE bonds each year as it accrued. 2009 tax return forms Your aunt's executor chose not to include any interest earned before your aunt's death on her final return. 2009 tax return forms The income in respect of the decedent is the sum of the unreported interest on the series EE bonds and the interest, if any, payable on the series HH bonds but not received as of the date of your aunt's death. 2009 tax return forms You must report any interest received during the year as income on your return. 2009 tax return forms The part of the interest payable but not received before your aunt's death is income in respect of the decedent and may qualify for the estate tax deduction. 2009 tax return forms For information on when to report the interest on the series EE bonds traded, see Savings bonds traded , later. 2009 tax return forms Savings bonds distributed from a retirement or profit-sharing plan. 2009 tax return forms   If you acquire a U. 2009 tax return forms S. 2009 tax return forms savings bond in a taxable distribution from a retirement or profit-sharing plan, your income for the year of distribution includes the bond's redemption value (its cost plus the interest accrued before the distribution). 2009 tax return forms When you redeem the bond (whether in the year of distribution or later), your interest income includes only the interest accrued after the bond was distributed. 2009 tax return forms To figure the interest reported as a taxable distribution and your interest income when you redeem the bond, see Worksheet for savings bonds distributed from a retirement or profit-sharing plan under How To Report Interest Income, later. 2009 tax return forms Savings bonds traded. 2009 tax return forms   If you postponed reporting the interest on your series EE or series E bonds, you did not recognize taxable income when you traded the bonds for series HH or series H bonds, unless you received cash in the trade. 2009 tax return forms (You cannot trade series I bonds for series HH bonds. 2009 tax return forms After August 31, 2004, you cannot trade any other series of bonds for series HH bonds. 2009 tax return forms ) Any cash you received is income up to the amount of the interest earned on the bonds traded. 2009 tax return forms When your series HH or series H bonds mature, or if you dispose of them before maturity, you report as interest the difference between their redemption value and your cost. 2009 tax return forms Your cost is the sum of the amount you paid for the traded series EE or series E bonds plus any amount you had to pay at the time of the trade. 2009 tax return forms Example. 2009 tax return forms You traded series EE bonds (on which you postponed reporting the interest) for $2,500 in series HH bonds and $223 in cash. 2009 tax return forms You reported the $223 as taxable income on your tax return. 2009 tax return forms At the time of the trade, the series EE bonds had accrued interest of $523 and a redemption value of $2,723. 2009 tax return forms You hold the series HH bonds until maturity, when you receive $2,500. 2009 tax return forms You must report $300 as interest income in the year of maturity. 2009 tax return forms This is the difference between their redemption value, $2,500, and your cost, $2,200 (the amount you paid for the series EE bonds). 2009 tax return forms (It is also the difference between the accrued interest of $523 on the series EE bonds and the $223 cash received on the trade. 2009 tax return forms ) Choice to report interest in year of trade. 2009 tax return forms   You could have chosen to treat all of the previously unreported accrued interest on series EE or series E bonds traded for series HH bonds as income in the year of the trade. 2009 tax return forms If you made this choice, it is treated as a change from method 1. 2009 tax return forms See Change from method 1 under Series EE and series I bonds, earlier. 2009 tax return forms Form 1099-INT for U. 2009 tax return forms S. 2009 tax return forms savings bond interest. 2009 tax return forms   When you cash a bond, the bank or other payer that redeems it must give you a Form 1099-INT if the interest part of the payment you receive is $10 or more. 2009 tax return forms Box 3 of your Form 1099-INT should show the interest as the difference between the amount you received and the amount paid for the bond. 2009 tax return forms However, your Form 1099-INT may show more interest than you have to include on your income tax return. 2009 tax return forms For example, this may happen if any of the following are true. 2009 tax return forms You chose to report the increase in the redemption value of the bond each year. 2009 tax return forms The interest shown on your Form 1099-INT will not be reduced by amounts previously included in income. 2009 tax return forms You received the bond from a decedent. 2009 tax return forms The interest shown on your Form 1099-INT will not be reduced by any interest reported by the decedent before death, or on the decedent's final return, or by the estate on the estate's income tax return. 2009 tax return forms Ownership of the bond was transferred. 2009 tax return forms The interest shown on your Form 1099-INT will not be reduced by interest that accrued before the transfer. 2009 tax return forms You were named as a co-owner, and the other co-owner contributed funds to buy the bond. 2009 tax return forms The interest shown on your Form 1099-INT will not be reduced by the amount you received as nominee for the other co-owner. 2009 tax return forms (See Co-owners , earlier in this section, for more information about the reporting requirements. 2009 tax return forms ) You received the bond in a taxable distribution from a retirement or profit-sharing plan. 2009 tax return forms The interest shown on your Form 1099-INT will not be reduced by the interest portion of the amount taxable as a distribution from the plan and not taxable as interest. 2009 tax return forms (This amount is generally shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2009 tax return forms , for the year of distribution. 2009 tax return forms )   For more information on including the correct amount of interest on your return, see U. 2009 tax return forms S. 2009 tax return forms savings bond interest previously reported or Nominee distributions under How To Report Interest Income, later. 2009 tax return forms    Interest on U. 2009 tax return forms S. 2009 tax return forms savings bonds is exempt from state and local taxes. 2009 tax return forms The Form 1099-INT you receive will indicate the amount that is for U. 2009 tax return forms S. 2009 tax return forms savings bonds interest in box 3. 2009 tax return forms Do not include this income on your state or local income tax return. 2009 tax return forms Education Savings Bond Program You may be able to exclude from income all or part of the interest you receive on the redemption of qualified U. 2009 tax return forms S. 2009 tax return forms savings bonds during the year if you pay qualified higher educational expenses during the same year. 2009 tax return forms This exclusion is known as the Education Savings Bond Program. 2009 tax return forms You do not qualify for this exclusion if your filing status is married filing separately. 2009 tax return forms Form 8815. 2009 tax return forms   Use Form 8815 to figure your exclusion. 2009 tax return forms Attach the form to your Form 1040 or Form 1040A. 2009 tax return forms Qualified U. 2009 tax return forms S. 2009 tax return forms savings bonds. 2009 tax return forms   A qualified U. 2009 tax return forms S. 2009 tax return forms savings bond is a series EE bond issued after 1989 or a series I bond. 2009 tax return forms The bond must be issued either in your name (sole owner) or in your and your spouse's names (co-owners). 2009 tax return forms You must be at least 24 years old before the bond's issue date. 2009 tax return forms For example, a bond bought by a parent and issued in the name of his or her child under age 24 does not qualify for the exclusion by the parent or child. 2009 tax return forms    The issue date of a bond may be earlier than the date the bond is purchased because the issue date assigned to a bond is the first day of the month in which it is purchased. 2009 tax return forms Beneficiary. 2009 tax return forms   You can designate any individual (including a child) as a beneficiary of the bond. 2009 tax return forms Verification by IRS. 2009 tax return forms   If you claim the exclusion, the IRS will check it by using bond redemption information from the Department of Treasury. 2009 tax return forms Qualified expenses. 2009 tax return forms   Qualified higher educational expenses are tuition and fees required for you, your spouse, or your dependent (for whom you claim an exemption) to attend an eligible educational institution. 2009 tax return forms   Qualified expenses include any contribution you make to a qualified tuition program or to a Coverdell education savings account. 2009 tax return forms For information about these programs, see Publication 970, Tax Benefits for Education. 2009 tax return forms   Qualified expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 2009 tax return forms Eligible educational institutions. 2009 tax return forms   These institutions include most public, private, and nonprofit universities, colleges, and vocational schools that are accredited and eligible to participate in student aid programs run by the Department of Education. 2009 tax return forms Reduction for certain benefits. 2009 tax return forms   You must reduce your qualified higher educational expenses by all of the following tax-free benefits. 2009 tax return forms Tax-free part of scholarships and fellowships. 2009 tax return forms Expenses used to figure the tax-free portion of distributions from a Coverdell ESA. 2009 tax return forms Expenses used to figure the tax-free portion of distributions from a qualified tuition program. 2009 tax return forms Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits, Qualified tuition reductions, or Employer-provided educational assistance. 2009 tax return forms Any expense used in figuring the American Opportunity and lifetime learning credits. 2009 tax return forms For information about these benefits, see Publication 970. 2009 tax return forms Amount excludable. 2009 tax return forms   If the total proceeds (interest and principal) from the qualified U. 2009 tax return forms S. 2009 tax return forms savings bonds you redeem during the year are not more than your adjusted qualified higher educational expenses for the year, you may be able to exclude all of the interest. 2009 tax return forms If the proceeds are more than the expenses, you may be able to exclude only part of the interest. 2009 tax return forms   To determine the excludable amount, multiply the interest part of the proceeds by a fraction. 2009 tax return forms The numer
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The 2009 Tax Return Forms

2009 tax return forms Publication 179 - Additional Material Table of Contents 15. 2009 tax return forms Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. 2009 tax return forms Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. 2009 tax return forms Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. 2009 tax return forms Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. 2009 tax return forms Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. 2009 tax return forms , de ganado, aves, abejas, animales de piel o silvestres. 2009 tax return forms Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 2009 tax return forms Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms 2. 2009 tax return forms Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. 2009 tax return forms , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. 2009 tax return forms Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 2009 tax return forms Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms 3. 2009 tax return forms Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). 2009 tax return forms Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 2009 tax return forms Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms 4. 2009 tax return forms Servicios relacionados con el desmote de algodón. 2009 tax return forms Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 2009 tax return forms Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms 5. 2009 tax return forms Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. 2009 tax return forms Tributable (como labor no agrícola). 2009 tax return forms * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms 6. 2009 tax return forms Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. 2009 tax return forms Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 2009 tax return forms Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms 7. 2009 tax return forms Servicios en la elaboración, empaque, entrega, etc. 2009 tax return forms , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. 2009 tax return forms Empleado por el explotador de la finca. 2009 tax return forms Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. 2009 tax return forms * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms De lo contrario, será tributable como labor no agrícola. 2009 tax return forms b. 2009 tax return forms Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). 2009 tax return forms Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. 2009 tax return forms * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms De lo contrario, será tributable como labor no agrícola. 2009 tax return forms c. 2009 tax return forms Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). 2009 tax return forms Tributable (como labor no agrícola). 2009 tax return forms * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. 2009 tax return forms De lo contrario, será tributable como labor no agrícola. 2009 tax return forms 8. 2009 tax return forms Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. 2009 tax return forms Tributable (como labor no agrícola). 2009 tax return forms * Tributable (como labor no agrícola). 2009 tax return forms *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). 2009 tax return forms Otras exenciones pueden corresponder. 2009 tax return forms Vea los apartados 5 y 12 . 2009 tax return forms Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. 2009 tax return forms Residentes     a. 2009 tax return forms Servicios prestados en los EE. 2009 tax return forms UU. 2009 tax return forms ** Lo mismo que un ciudadano de los EE. 2009 tax return forms UU. 2009 tax return forms ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. 2009 tax return forms UU. 2009 tax return forms Lo mismo que un ciudadano de los EE. 2009 tax return forms UU. 2009 tax return forms b. 2009 tax return forms Servicios prestados fuera de los EE. 2009 tax return forms UU. 2009 tax return forms ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. 2009 tax return forms Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. 2009 tax return forms UU. 2009 tax return forms o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. 2009 tax return forms 2. 2009 tax return forms No residentes Vea la Publicación 15-A, en inglés. 2009 tax return forms Vea la Publicación 15-A, en inglés. 2009 tax return forms a. 2009 tax return forms Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms   3. 2009 tax return forms Extranjero no residente trabajando en barcos o aviones estadounidenses. 2009 tax return forms Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. 2009 tax return forms Salarios de un trabajador fallecido     1. 2009 tax return forms Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms 2. 2009 tax return forms Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. 2009 tax return forms Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. 2009 tax return forms Tributable. 2009 tax return forms Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). 2009 tax return forms Exenta, si la remuneración se le paga a un estudiante regular. 2009 tax return forms Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. 2009 tax return forms Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. 2009 tax return forms Empleados emparentados:     1. 2009 tax return forms Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). 2009 tax return forms Exenta hasta los 18 años de edad. 2009 tax return forms Exenta hasta los 21 años de edad. 2009 tax return forms 2. 2009 tax return forms Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. 2009 tax return forms Exenta hasta los 21 años de edad. 2009 tax return forms Exenta hasta los 21 años de edad. 2009 tax return forms 3. 2009 tax return forms Padre que presta servicios para un hijo. 2009 tax return forms Tributable, si presta servicios en la ocupación o negocio del hijo. 2009 tax return forms Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. 2009 tax return forms Exenta. 2009 tax return forms 4. 2009 tax return forms Cónyuge que presta servicios para el otro cónyuge. 2009 tax return forms Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. 2009 tax return forms Exenta. 2009 tax return forms Los empleados federales:     1. 2009 tax return forms Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. 2009 tax return forms Tributable. 2009 tax return forms Exenta. 2009 tax return forms 2. 2009 tax return forms Todos los demás. 2009 tax return forms Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). 2009 tax return forms Para otros empleados, por lo general, está sujeta a la contribución al Medicare. 2009 tax return forms Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. 2009 tax return forms **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. 2009 tax return forms Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. 2009 tax return forms Salmón o mero. 2009 tax return forms Tributable a menos que la (3) sea aplicable. 2009 tax return forms Tributable a menos que la (3) sea aplicable. 2009 tax return forms 2. 2009 tax return forms Otra clase de pescado y otra clase de vida acuática animal o vegetal. 2009 tax return forms Tributable a menos que la (3) sea aplicable. 2009 tax return forms Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. 2009 tax return forms 3. 2009 tax return forms Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). 2009 tax return forms Esta porción depende de la pesca de la embarcación. 2009 tax return forms En tales casos la tripulación suele tener menos de 10 personas. 2009 tax return forms Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). 2009 tax return forms Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). 2009 tax return forms Beneficios marginales. 2009 tax return forms Tributable por la cantidad de beneficio recibida por el empleado. 2009 tax return forms Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. 2009 tax return forms Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. 2009 tax return forms *** Gobiernos extranjeros y organizaciones internacionales. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. 2009 tax return forms UU. 2009 tax return forms Tal como los empleados federales que trabajan en los EE. 2009 tax return forms UU. 2009 tax return forms Exenta. 2009 tax return forms (Vea, además, Los empleados federales, anteriormente). 2009 tax return forms Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. 2009 tax return forms UU. 2009 tax return forms y otros patronos privados. 2009 tax return forms Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. 2009 tax return forms UU. 2009 tax return forms que trabaja para un patrono estadounidense. 2009 tax return forms Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. 2009 tax return forms UU. 2009 tax return forms o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. 2009 tax return forms UU. 2009 tax return forms o (b) un ciudadano de los EE. 2009 tax return forms UU. 2009 tax return forms que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. 2009 tax return forms UU. 2009 tax return forms tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. 2009 tax return forms Empleados del gobierno (que no sea el gobierno federal). 2009 tax return forms Consulte al Servicio Federal de Rentas Internas en Puerto Rico. 2009 tax return forms Consulte al Servicio Federal de Rentas Internas en Puerto Rico. 2009 tax return forms Trabajo industrial hecho en el hogar:     1. 2009 tax return forms Por empleados bajo la ley común. 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms 2. 2009 tax return forms Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). 2009 tax return forms Tributable, si se les pagan $100 o más en  efectivo en un año. 2009 tax return forms Exenta. 2009 tax return forms Médicos internos empleados en hospitales. 2009 tax return forms Tributable. 2009 tax return forms Exenta. 2009 tax return forms Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. 2009 tax return forms Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. 2009 tax return forms Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. 2009 tax return forms Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. 2009 tax return forms Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. 2009 tax return forms Agentes de seguros o solicitadores:     1. 2009 tax return forms Vendedores de seguros a tiempo completo. 2009 tax return forms Tributable. 2009 tax return forms Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. 2009 tax return forms 2. 2009 tax return forms Otros vendedores de seguros de vida, accidente, etc. 2009 tax return forms Tributable, solamente si es un empleado de acuerdo a la ley común. 2009 tax return forms Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. 2009 tax return forms Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. 2009 tax return forms (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). 2009 tax return forms Vea la Publicación 15-A, en inglés. 2009 tax return forms Vea la Publicación 15-A, en inglés. 2009 tax return forms ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. 2009 tax return forms Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. 2009 tax return forms (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). 2009 tax return forms 1. 2009 tax return forms Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. 2009 tax return forms Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. 2009 tax return forms  2. 2009 tax return forms Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. 2009 tax return forms 1. 2009 tax return forms Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. 2009 tax return forms Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. 2009 tax return forms  2. 2009 tax return forms Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. 2009 tax return forms Ministros de iglesias que ejercen como tal. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms Reembolsos de gastos de mudanza:     1. 2009 tax return forms Gastos calificados. 2009 tax return forms Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. 2009 tax return forms Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. 2009 tax return forms 2. 2009 tax return forms Gastos no calificados. 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms Pagos en especie:     a. 2009 tax return forms A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms b. 2009 tax return forms A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms Organizaciones sin fines de lucro:     1. 2009 tax return forms Organizaciones religiosas, docentes, caritativas, etc. 2009 tax return forms , del tipo descrito en la sec. 2009 tax return forms 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. 2009 tax return forms 501(a) del Código Federal de Rentas Internas. 2009 tax return forms Tributable si la remuneración durante el año asciende a $100 o más. 2009 tax return forms Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. 2009 tax return forms La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. 2009 tax return forms Exenta. 2009 tax return forms 2. 2009 tax return forms Corporaciones establecidas por el Congreso de acuerdo con la Sec. 2009 tax return forms 501(c) del Código Federal de Rentas Internas. 2009 tax return forms Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. 2009 tax return forms 3121(b)(5) ó (6) del Código Federal de Rentas Internas. 2009 tax return forms Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. 2009 tax return forms 3306(c)(6) del Código Federal de Rentas Internas. 2009 tax return forms 3. 2009 tax return forms Otras organizaciones exentas bajo la sec. 2009 tax return forms 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. 2009 tax return forms 401(a) o bajo la Sec. 2009 tax return forms 521 del Código Federal de Rentas Internas. 2009 tax return forms Tributable si el empleado gana $100 o más en un año. 2009 tax return forms Tributable si el empleado gana $50 o más en un trimestre. 2009 tax return forms Socios colectivos Exentos. 2009 tax return forms Exentos. 2009 tax return forms Pacientes empleados en hospitales. 2009 tax return forms Tributable (exenta en el caso de los hospitales estatales o locales). 2009 tax return forms Exenta. 2009 tax return forms Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. 2009 tax return forms En nombre de la orden, de la iglesia dirigente o de una institución asociada. 2009 tax return forms Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. 2009 tax return forms Exenta. 2009 tax return forms 2. 2009 tax return forms En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. 2009 tax return forms Aportaciones efectuadas por el patrono a un plan calificado. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms 2. 2009 tax return forms Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms 3. 2009 tax return forms Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms 4. 2009 tax return forms Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). 2009 tax return forms Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). 2009 tax return forms Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). 2009 tax return forms 5. 2009 tax return forms Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. 2009 tax return forms Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). 2009 tax return forms Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). 2009 tax return forms 6. 2009 tax return forms Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms       Vendedores: 1. 2009 tax return forms Empleados conforme al derecho común. 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms 2. 2009 tax return forms Empleados estatutarios (referidos en el apartado 2 ). 2009 tax return forms Tributable. 2009 tax return forms Tributable excepto para los agentes de seguro que trabajan a tiempo completo. 2009 tax return forms 3. 2009 tax return forms Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). 2009 tax return forms Exentos. 2009 tax return forms Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. 2009 tax return forms Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. 2009 tax return forms El negocio de venta no puede estar localizado en un establecimiento permanente. 2009 tax return forms Indemnización por separación del empleo. 2009 tax return forms Tributable. 2009 tax return forms Tributable. 2009 tax return forms Pagos por concepto de enfermedad o lesiones:     1. 2009 tax return forms Bajo la ley de compensación a trabajadores. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms 2. 2009 tax return forms Bajo ciertos planes patronales. 2009 tax return forms Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 2009 tax return forms Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 2009 tax return forms 3. 2009 tax return forms Bajo planes que no son patronales. 2009 tax return forms Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 2009 tax return forms Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 2009 tax return forms Estudiantes:     1. 2009 tax return forms Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. 2009 tax return forms Escuela privada, institución de enseñanza superior o universidad. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms b. 2009 tax return forms Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. 2009 tax return forms Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. 2009 tax return forms Exenta. 2009 tax return forms c. 2009 tax return forms Escuela pública, institución de enseñanza superior o universidad. 2009 tax return forms Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. 2009 tax return forms Exenta. 2009 tax return forms 2. 2009 tax return forms Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. 2009 tax return forms Tributable. 2009 tax return forms Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. 2009 tax return forms 3. 2009 tax return forms Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms 4. 2009 tax return forms Estudiante empleado por un campamento organizado. 2009 tax return forms Tributable. 2009 tax return forms Exenta. 2009 tax return forms Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. 2009 tax return forms Propinas:     1. 2009 tax return forms Si ascienden a $20 o más en un mes. 2009 tax return forms Tributable. 2009 tax return forms Tributable por el total de propinas declaradas por escrito al patrono. 2009 tax return forms 2. 2009 tax return forms Si ascienden a menos de $20 en un mes. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms Compensación del seguro obrero. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. 2009 tax return forms Exenta. 2009 tax return forms Exenta. 2009 tax return forms   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. 2009 tax return forms Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. 2009 tax return forms Ayuda relacionada con las contribuciones. 2009 tax return forms   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. 2009 tax return forms Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. 2009 tax return forms Patronos en Puerto Rico. 2009 tax return forms   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. 2009 tax return forms Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. 2009 tax return forms Si desea más información sobre este formulario, acceda al sitio web www. 2009 tax return forms hacienda. 2009 tax return forms gobierno. 2009 tax return forms pr. 2009 tax return forms Internet. 2009 tax return forms    IRS. 2009 tax return forms gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. 2009 tax return forms Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. 2009 tax return forms Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. 2009 tax return forms Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. 2009 tax return forms gov, el cual contiene información tributaria para personas físicas y negocios. 2009 tax return forms Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. 2009 tax return forms Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. 2009 tax return forms El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. 2009 tax return forms Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. 2009 tax return forms Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. 2009 tax return forms Si desea ver estos temas, acceda a IRS. 2009 tax return forms gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. 2009 tax return forms Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. 2009 tax return forms Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. 2009 tax return forms Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. 2009 tax return forms gov. 2009 tax return forms Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. 2009 tax return forms gov. 2009 tax return forms La información está disponible en inglés. 2009 tax return forms Solicite un PIN de Declaración Electrónica accediendo a IRS. 2009 tax return forms gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). 2009 tax return forms Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. 2009 tax return forms Localice el Centro de Ayuda al Contribuyente del IRS. 2009 tax return forms En la casilla Search (Buscar) escriba local offices, en inglés en IRS. 2009 tax return forms gov. 2009 tax return forms En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. 2009 tax return forms Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. 2009 tax return forms Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. 2009 tax return forms gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. 2009 tax return forms Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. 2009 tax return forms Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). 2009 tax return forms Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). 2009 tax return forms Acceda a IRS. 2009 tax return forms gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). 2009 tax return forms Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. 2009 tax return forms Lea los Internal Revenue Bulletins (Boletines del IRS). 2009 tax return forms Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. 2009 tax return forms Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. 2009 tax return forms gov y escoja entre una variedad de opciones. 2009 tax return forms Teléfono. 2009 tax return forms   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. 2009 tax return forms Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. 2009 tax return forms Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). 2009 tax return forms Deberá recibir su pedido dentro de 10 días laborables. 2009 tax return forms Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. 2009 tax return forms Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. 2009 tax return forms El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. 2009 tax return forms Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. 2009 tax return forms Visitas en persona. 2009 tax return forms   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. 2009 tax return forms Antes de visitar, verifique los días, horas de operación, y los servicios prestados. 2009 tax return forms Productos. 2009 tax return forms Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. 2009 tax return forms Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. 2009 tax return forms Servicios. 2009 tax return forms Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. 2009 tax return forms Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. 2009 tax return forms Antes de visitar la oficina, verifique en www. 2009 tax return forms irs. 2009 tax return forms gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. 2009 tax return forms gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. 2009 tax return forms Correo. 2009 tax return forms   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. 2009 tax return forms Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. 2009 tax return forms  Internal Revenue Service 1201 N. 2009 tax return forms Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. 2009 tax return forms   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 2009 tax return forms El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. 2009 tax return forms Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. 2009 tax return forms   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. 2009 tax return forms Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. 2009 tax return forms Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. 2009 tax return forms Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. 2009 tax return forms   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. 2009 tax return forms Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. 2009 tax return forms Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. 2009 tax return forms Nuestros defensores saben cómo trabajar con el IRS. 2009 tax return forms   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. 2009 tax return forms que le ayudarán a entender sus derechos. 2009 tax return forms ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. 2009 tax return forms O, nos puede llamar libre de cargos al 1-877-777-4778. 2009 tax return forms   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. 2009 tax return forms Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. 2009 tax return forms Clínicas para Contribuyentes de Bajos Recursos. 2009 tax return forms   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. 2009 tax return forms La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. 2009 tax return forms Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. 2009 tax return forms Visite el sitio www. 2009 tax return forms irs. 2009 tax return forms gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. 2009 tax return forms Prev  Up  Next   Home   More Online Publications