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2011 Ri 1040nr

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2011 Ri 1040nr

2011 ri 1040nr 14. 2011 ri 1040nr   Sale of Property Table of Contents Reminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities Reminder Foreign income. 2011 ri 1040nr  If you are a U. 2011 ri 1040nr S. 2011 ri 1040nr citizen who sells property located outside the United States, you must report all gains and losses from the sale of that property on your tax return unless it is exempt by U. 2011 ri 1040nr S. 2011 ri 1040nr law. 2011 ri 1040nr This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the payer. 2011 ri 1040nr Introduction This chapter discusses the tax consequences of selling or trading investment property. 2011 ri 1040nr It explains the following. 2011 ri 1040nr What a sale or trade is. 2011 ri 1040nr Figuring gain or loss. 2011 ri 1040nr Nontaxable trades. 2011 ri 1040nr Related party transactions. 2011 ri 1040nr Capital gains or losses. 2011 ri 1040nr Capital assets and noncapital assets. 2011 ri 1040nr Holding period. 2011 ri 1040nr Rollover of gain from publicly traded securities. 2011 ri 1040nr Other property transactions. 2011 ri 1040nr   Certain transfers of property are not discussed here. 2011 ri 1040nr They are discussed in other IRS publications. 2011 ri 1040nr These include the following. 2011 ri 1040nr Sales of a main home, covered in chapter 15. 2011 ri 1040nr Installment sales, covered in Publication 537, Installment Sales. 2011 ri 1040nr Transactions involving business property, covered in Publication 544, Sales and Other Dispositions of Assets. 2011 ri 1040nr Dispositions of an interest in a passive activity, covered in Publication 925, Passive Activity and At-Risk Rules. 2011 ri 1040nr    Publication 550, Investment Income and Expenses (Including Capital Gains and Losses), provides a more detailed discussion about sales and trades of investment property. 2011 ri 1040nr Publication 550 includes information about the rules covering nonbusiness bad debts, straddles, section 1256 contracts, puts and calls, commodity futures, short sales, and wash sales. 2011 ri 1040nr It also discusses investment-related expenses. 2011 ri 1040nr Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 8949 Sales and Other Dispositions of Capital Assets 8824 Like-Kind Exchanges Sales and Trades If you sold property such as stocks, bonds, or certain commodities through a broker during the year, you should receive, for each sale, a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or substitute statement, from the broker. 2011 ri 1040nr Generally, you should receive the statement by February 15 of the next year. 2011 ri 1040nr It will show the gross proceeds from the sale. 2011 ri 1040nr If you sold a covered security in 2013, your 1099-B (or substitute statement) will show your basis. 2011 ri 1040nr Generally, a covered security is a security you acquired after 2010, with certain exceptions. 2011 ri 1040nr See the Instructions for Form 8949. 2011 ri 1040nr The IRS will also get a copy of Form 1099-B from the broker. 2011 ri 1040nr Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. 2011 ri 1040nr What Is a Sale or Trade? This section explains what is a sale or trade. 2011 ri 1040nr It also explains certain transactions and events that are treated as sales or trades. 2011 ri 1040nr A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. 2011 ri 1040nr A trade is a transfer of property for other property or services and may be taxed in the same way as a sale. 2011 ri 1040nr Sale and purchase. 2011 ri 1040nr   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. 2011 ri 1040nr The sale and purchase are two separate transactions. 2011 ri 1040nr But see Like-kind exchanges under Nontaxable Trades, later. 2011 ri 1040nr Redemption of stock. 2011 ri 1040nr   A redemption of stock is treated as a sale or trade and is subject to the capital gain or loss provisions unless the redemption is a dividend or other distribution on stock. 2011 ri 1040nr Dividend versus sale or trade. 2011 ri 1040nr   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. 2011 ri 1040nr Both direct and indirect ownership of stock will be considered. 2011 ri 1040nr The redemption is treated as a sale or trade of stock if: The redemption is not essentially equivalent to a dividend (see chapter 8), There is a substantially disproportionate redemption of stock, There is a complete redemption of all the stock of the corporation owned by the shareholder, or The redemption is a distribution in partial liquidation of a corporation. 2011 ri 1040nr Redemption or retirement of bonds. 2011 ri 1040nr   A redemption or retirement of bonds or notes at their maturity is generally treated as a sale or trade. 2011 ri 1040nr   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. 2011 ri 1040nr For details, see Regulations section 1. 2011 ri 1040nr 1001-3. 2011 ri 1040nr Surrender of stock. 2011 ri 1040nr   A surrender of stock by a dominant shareholder who retains ownership of more than half of the corporation's voting shares is treated as a contribution to capital rather than as an immediate loss deductible from taxable income. 2011 ri 1040nr The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. 2011 ri 1040nr Worthless securities. 2011 ri 1040nr    Stocks, stock rights, and bonds (other than those held for sale by a securities dealer) that became completely worthless during the tax year are treated as though they were sold on the last day of the tax year. 2011 ri 1040nr This affects whether your capital loss is long term or short term. 2011 ri 1040nr See Holding Period , later. 2011 ri 1040nr   Worthless securities also include securities that you abandon after March 12, 2008. 2011 ri 1040nr To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. 2011 ri 1040nr All the facts and circumstances determine whether the transaction is properly characterized as an abandonment or other type of transaction, such as an actual sale or exchange, contribution to capital, dividend, or gift. 2011 ri 1040nr    If you are a cash basis taxpayer and make payments on a negotiable promissory note that you issued for stock that became worthless, you can deduct these payments as losses in the years you actually make the payments. 2011 ri 1040nr Do not deduct them in the year the stock became worthless. 2011 ri 1040nr How to report loss. 2011 ri 1040nr    Report worthless securities in Part I or Part II, whichever applies, of Form 8949. 2011 ri 1040nr In column (a), enter “Worthless. 2011 ri 1040nr ”    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. 2011 ri 1040nr See Form 8949 and the Instructions for Form 8949. 2011 ri 1040nr For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. 2011 ri 1040nr See also Schedule D (Form 1040), Form 8949, and their separate instructions. 2011 ri 1040nr Filing a claim for refund. 2011 ri 1040nr   If you do not claim a loss for a worthless security on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the loss. 2011 ri 1040nr You must use Form 1040X, Amended U. 2011 ri 1040nr S. 2011 ri 1040nr Individual Income Tax Return, to amend your return for the year the security became worthless. 2011 ri 1040nr You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. 2011 ri 1040nr For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. 2011 ri 1040nr How To Figure Gain or Loss You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. 2011 ri 1040nr Gain. 2011 ri 1040nr   If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. 2011 ri 1040nr Loss. 2011 ri 1040nr   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. 2011 ri 1040nr Adjusted basis. 2011 ri 1040nr   The adjusted basis of property is your original cost or other original basis properly adjusted (increased or decreased) for certain items. 2011 ri 1040nr See chapter 13 for more information about determining the adjusted basis of property. 2011 ri 1040nr Amount realized. 2011 ri 1040nr   The amount you realize from a sale or trade of property is everything you receive for the property minus your expenses of sale (such as redemption fees, sales commissions, sales charges, or exit fees). 2011 ri 1040nr Amount realized includes the money you receive plus the fair market value of any property or services you receive. 2011 ri 1040nr If you received a note or other debt instrument for the property, see How To Figure Gain or Loss in chapter 4 of Publication 550 to figure the amount realized. 2011 ri 1040nr If you finance the buyer's purchase of your property and the debt instrument does not provide for adequate stated interest, the unstated interest that you must report as ordinary income will reduce the amount realized from the sale. 2011 ri 1040nr For more information, see Publication 537. 2011 ri 1040nr Fair market value. 2011 ri 1040nr   Fair market value is the price at which the property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. 2011 ri 1040nr Example. 2011 ri 1040nr You trade A Company stock with an adjusted basis of $7,000 for B Company stock with a fair market value of $10,000, which is your amount realized. 2011 ri 1040nr Your gain is $3,000 ($10,000 − $7,000). 2011 ri 1040nr Debt paid off. 2011 ri 1040nr    A debt against the property, or against you, that is paid off as a part of the transaction, or that is assumed by the buyer, must be included in the amount realized. 2011 ri 1040nr This is true even if neither you nor the buyer is personally liable for the debt. 2011 ri 1040nr For example, if you sell or trade property that is subject to a nonrecourse loan, the amount you realize generally includes the full amount of the note assumed by the buyer even if the amount of the note is more than the fair market value of the property. 2011 ri 1040nr Example. 2011 ri 1040nr You sell stock that you had pledged as security for a bank loan of $8,000. 2011 ri 1040nr Your basis in the stock is $6,000. 2011 ri 1040nr The buyer pays off your bank loan and pays you $20,000 in cash. 2011 ri 1040nr The amount realized is $28,000 ($20,000 + $8,000). 2011 ri 1040nr Your gain is $22,000 ($28,000 − $6,000). 2011 ri 1040nr Payment of cash. 2011 ri 1040nr   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. 2011 ri 1040nr Determine your gain or loss by subtracting the cash you pay plus the adjusted basis of the property you trade in from the amount you realize. 2011 ri 1040nr If the result is a positive number, it is a gain. 2011 ri 1040nr If the result is a negative number, it is a loss. 2011 ri 1040nr No gain or loss. 2011 ri 1040nr   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. 2011 ri 1040nr In this case, you may have neither a gain nor a loss. 2011 ri 1040nr See Basis Other Than Cost in chapter 13. 2011 ri 1040nr Nontaxable Trades This section discusses trades that generally do not result in a taxable gain or deductible loss. 2011 ri 1040nr For more information on nontaxable trades, see chapter 1 of Publication 544. 2011 ri 1040nr Like-kind exchanges. 2011 ri 1040nr   If you trade business or investment property for other business or investment property of a like kind, you do not pay tax on any gain or deduct any loss until you sell or dispose of the property you receive. 2011 ri 1040nr To be nontaxable, a trade must meet all six of the following conditions. 2011 ri 1040nr The property must be business or investment property. 2011 ri 1040nr You must hold both the property you trade and the property you receive for productive use in your trade or business or for investment. 2011 ri 1040nr Neither property may be property used for personal purposes, such as your home or family car. 2011 ri 1040nr The property must not be held primarily for sale. 2011 ri 1040nr The property you trade and the property you receive must not be property you sell to customers, such as merchandise. 2011 ri 1040nr The property must not be stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest, including partnership interests. 2011 ri 1040nr However, see Special rules for mutual ditch, reservoir, or irrigation company stock, in chapter 4 of Publication 550 for an exception. 2011 ri 1040nr Also, you can have a nontaxable trade of corporate stocks under a different rule, as discussed later. 2011 ri 1040nr There must be a trade of like property. 2011 ri 1040nr The trade of real estate for real estate, or personal property for similar personal property, is a trade of like property. 2011 ri 1040nr The trade of an apartment house for a store building, or a panel truck for a pickup truck, is a trade of like property. 2011 ri 1040nr The trade of a piece of machinery for a store building is not a trade of like property. 2011 ri 1040nr Real property located in the United States and real property located outside the United States are not like property. 2011 ri 1040nr Also, personal property used predominantly within the United States and personal property used predominantly outside the United States are not like property. 2011 ri 1040nr The property to be received must be identified in writing within 45 days after the date you transfer the property given up in the trade. 2011 ri 1040nr The property to be received must be received by the earlier of: The 180th day after the date on which you transfer the property given up in the trade, or The due date, including extensions, for your tax return for the year in which the transfer of the property given up occurs. 2011 ri 1040nr    If you trade property with a related party in a like-kind exchange, a special rule may apply. 2011 ri 1040nr See Related Party Transactions , later in this chapter. 2011 ri 1040nr Also, see chapter 1 of Publication 544 for more information on exchanges of business property and special rules for exchanges using qualified intermediaries or involving multiple properties. 2011 ri 1040nr Partly nontaxable exchange. 2011 ri 1040nr   If you receive money or unlike property in addition to like property, and the above six conditions are met, you have a partly nontaxable trade. 2011 ri 1040nr You are taxed on any gain you realize, but only up to the amount of the money and the fair market value of the unlike property you receive. 2011 ri 1040nr You cannot deduct a loss. 2011 ri 1040nr Like property and unlike property transferred. 2011 ri 1040nr   If you give up unlike property in addition to the like property, you must recognize gain or loss on the unlike property you give up. 2011 ri 1040nr The gain or loss is the difference between the adjusted basis of the unlike property and its fair market value. 2011 ri 1040nr Like property and money transferred. 2011 ri 1040nr   If all of the above conditions (1) – (6) are met, you have a nontaxable trade even if you pay money in addition to the like property. 2011 ri 1040nr Basis of property received. 2011 ri 1040nr   To figure the basis of the property received, see Nontaxable Exchanges in chapter 13. 2011 ri 1040nr How to report. 2011 ri 1040nr   You must report the trade of like property on Form 8824. 2011 ri 1040nr If you figure a recognized gain or loss on Form 8824, report it on Schedule D (Form 1040), or on Form 4797, Sales of Business Property, whichever applies. 2011 ri 1040nr See the instructions for Line 22 in the Instructions for Form 8824. 2011 ri 1040nr   For information on using Form 4797, see chapter 4 of Publication 544. 2011 ri 1040nr Corporate stocks. 2011 ri 1040nr   The following trades of corporate stocks generally do not result in a taxable gain or a deductible loss. 2011 ri 1040nr Corporate reorganizations. 2011 ri 1040nr   In some instances, a company will give you common stock for preferred stock, preferred stock for common stock, or stock in one corporation for stock in another corporation. 2011 ri 1040nr If this is a result of a merger, recapitalization, transfer to a controlled corporation, bankruptcy, corporate division, corporate acquisition, or other corporate reorganization, you do not recognize gain or loss. 2011 ri 1040nr Stock for stock of the same corporation. 2011 ri 1040nr   You can exchange common stock for common stock or preferred stock for preferred stock in the same corporation without having a recognized gain or loss. 2011 ri 1040nr This is true for a trade between two stockholders as well as a trade between a stockholder and the corporation. 2011 ri 1040nr Convertible stocks and bonds. 2011 ri 1040nr   You generally will not have a recognized gain or loss if you convert bonds into stock or preferred stock into common stock of the same corporation according to a conversion privilege in the terms of the bond or the preferred stock certificate. 2011 ri 1040nr Property for stock of a controlled corporation. 2011 ri 1040nr   If you transfer property to a corporation solely in exchange for stock in that corporation, and immediately after the trade you are in control of the corporation, you ordinarily will not recognize a gain or loss. 2011 ri 1040nr This rule applies both to individuals and to groups who transfer property to a corporation. 2011 ri 1040nr It does not apply if the corporation is an investment company. 2011 ri 1040nr   For this purpose, to be in control of a corporation, you or your group of transferors must own, immediately after the exchange, at least 80% of the total combined voting power of all classes of stock entitled to vote and at least 80% of the outstanding shares of each class of nonvoting stock of the corporation. 2011 ri 1040nr   If this provision applies to you, you may have to attach to your return a complete statement of all facts pertinent to the exchange. 2011 ri 1040nr For details, see Regulations section 1. 2011 ri 1040nr 351-3. 2011 ri 1040nr Additional information. 2011 ri 1040nr   For more information on trades of stock, see Nontaxable Trades in chapter 4 of Publication 550. 2011 ri 1040nr Insurance policies and annuities. 2011 ri 1040nr   You will not have a recognized gain or loss if the insured or annuitant is the same under both contracts and you trade: A life insurance contract for another life insurance contract or for an endowment or annuity contract or for a qualified long-term care insurance contract, An endowment contract for another endowment contract that provides for regular payments beginning at a date no later than the beginning date under the old contract or for an annuity contract or for a qualified long-term insurance contract, An annuity contract for annuity contract or for a qualified long-term care insurance contract, or A qualified long-term care insurance contract for a qualified long-term care insurance contract. 2011 ri 1040nr   You also may not have to recognize gain or loss on an exchange of a portion of an annuity contract for another annuity contract. 2011 ri 1040nr For transfers completed before October 24, 2011, see Revenue Ruling 2003-76 in Internal Revenue Bulletin 2003-33 and Revenue Procedure 2008-24 in Internal Revenue Bulletin 2008-13. 2011 ri 1040nr Revenue Ruling 2003-76 is available at www. 2011 ri 1040nr irs. 2011 ri 1040nr gov/irb/2003-33_IRB/ar11. 2011 ri 1040nr html. 2011 ri 1040nr Revenue Procedure 2008-24 is available at www. 2011 ri 1040nr irs. 2011 ri 1040nr gov/irb/2008-13_IRB/ar13. 2011 ri 1040nr html. 2011 ri 1040nr For transfers completed on or after October 24, 2011, see Revenue Ruling 2003-76, above, and Revenue Procedure 2011-38, in Internal Revenue Bulletin 2011-30. 2011 ri 1040nr Revenue Procedure 2011-38 is available at www. 2011 ri 1040nr irs. 2011 ri 1040nr gov/irb/2011-30_IRB/ar09. 2011 ri 1040nr html. 2011 ri 1040nr   For tax years beginning after December 31, 2010, amounts received as an annuity for a period of 10 years or more, or for the lives of one or more individuals, under any portion of an annuity, endowment, or life insurance contract, are treated as a separate contract and are considered partial annuities. 2011 ri 1040nr A portion of an annuity, endowment, or life insurance contract may be annuitized, provided that the annuitization period is for 10 years or more or for the lives of one or more individuals. 2011 ri 1040nr The investment in the contract is allocated between the part of the contract from which amounts are received as an annuity and the part of the contract from which amounts are not received as an annuity. 2011 ri 1040nr   Exchanges of contracts not included in this list, such as an annuity contract for an endowment contract, or an annuity or endowment contract for a life insurance contract, are taxable. 2011 ri 1040nr Demutualization of life insurance companies. 2011 ri 1040nr   If you received stock in exchange for your equity interest as a policyholder or an annuitant, you generally will not have a recognized gain or loss. 2011 ri 1040nr See Demutualization of Life Insurance Companies in Publication 550. 2011 ri 1040nr U. 2011 ri 1040nr S. 2011 ri 1040nr Treasury notes or bonds. 2011 ri 1040nr   You can trade certain issues of U. 2011 ri 1040nr S. 2011 ri 1040nr Treasury obligations for other issues designated by the Secretary of the Treasury, with no gain or loss recognized on the trade. 2011 ri 1040nr See Savings bonds traded in chapter 1 of Publication 550 for more information. 2011 ri 1040nr Transfers Between Spouses Generally, no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) a spouse, or if incident to a divorce, a former spouse. 2011 ri 1040nr This nonrecognition rule does not apply in the following situations. 2011 ri 1040nr The recipient spouse or former spouse is a nonresident alien. 2011 ri 1040nr Property is transferred in trust and liability exceeds basis. 2011 ri 1040nr Gain must be recognized to the extent the amount of the liabilities assumed by the trust, plus any liabilities on the property, exceed the adjusted basis of the property. 2011 ri 1040nr For other situations, see Transfers Between Spouses in chapter 4 of Publication 550. 2011 ri 1040nr Any transfer of property to a spouse or former spouse on which gain or loss is not recognized is treated by the recipient as a gift and is not considered a sale or exchange. 2011 ri 1040nr The recipient's basis in the property will be the same as the adjusted basis of the giver immediately before the transfer. 2011 ri 1040nr This carryover basis rule applies whether the adjusted basis of the transferred property is less than, equal to, or greater than either its fair market value at the time of transfer or any consideration paid by the recipient. 2011 ri 1040nr This rule applies for purposes of determining loss as well as gain. 2011 ri 1040nr Any gain recognized on a transfer in trust increases the basis. 2011 ri 1040nr A transfer of property is incident to a divorce if the transfer occurs within 1 year after the date on which the marriage ends, or if the transfer is related to the ending of the marriage. 2011 ri 1040nr Related Party Transactions Special rules apply to the sale or trade of property between related parties. 2011 ri 1040nr Gain on sale or trade of depreciable property. 2011 ri 1040nr   Your gain from the sale or trade of property to a related party may be ordinary income, rather than capital gain, if the property can be depreciated by the party receiving it. 2011 ri 1040nr See chapter 3 of Publication 544 for more information. 2011 ri 1040nr Like-kind exchanges. 2011 ri 1040nr   Generally, if you trade business or investment property for other business or investment property of a like kind, no gain or loss is recognized. 2011 ri 1040nr See Like-kind exchanges , earlier, under Nontaxable Trades. 2011 ri 1040nr   This rule also applies to trades of property between related parties, defined next under Losses on sales or trades of property. 2011 ri 1040nr However, if either you or the related party disposes of the like property within 2 years after the trade, you both must report any gain or loss not recognized on the original trade on your return filed for the year in which the later disposition occurs. 2011 ri 1040nr See Related Party Transactions in chapter 4 of Publication 550 for exceptions. 2011 ri 1040nr Losses on sales or trades of property. 2011 ri 1040nr   You cannot deduct a loss on the sale or trade of property, other than a distribution in complete liquidation of a corporation, if the transaction is directly or indirectly between you and the following related parties. 2011 ri 1040nr Members of your family. 2011 ri 1040nr This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. 2011 ri 1040nr ), and lineal descendants (children, grandchildren, etc. 2011 ri 1040nr ). 2011 ri 1040nr A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. 2011 ri 1040nr A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. 2011 ri 1040nr (See Constructive ownership of stock , later. 2011 ri 1040nr ) A tax-exempt charitable or educational organization directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. 2011 ri 1040nr   In addition, a loss on the sale or trade of property is not deductible if the transaction is directly or indirectly between the following related parties. 2011 ri 1040nr A grantor and fiduciary, or the fiduciary and beneficiary, of any trust. 2011 ri 1040nr Fiduciaries of two different trusts, or the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. 2011 ri 1040nr A trust fiduciary and a corporation of which more than 50% in value of the outstanding stock is directly or indirectly owned by or for the trust, or by or for the grantor of the trust. 2011 ri 1040nr A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest, or the profits interest, in the partnership. 2011 ri 1040nr Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. 2011 ri 1040nr Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 2011 ri 1040nr An executor and a beneficiary of an estate (except in the case of a sale or trade to satisfy a pecuniary bequest). 2011 ri 1040nr Two corporations that are members of the same controlled group. 2011 ri 1040nr (Under certain conditions, however, these losses are not disallowed but must be deferred. 2011 ri 1040nr ) Two partnerships if the same persons own, directly or indirectly, more than 50% of the capital interests or the profit interests in both partnerships. 2011 ri 1040nr Multiple property sales or trades. 2011 ri 1040nr   If you sell or trade to a related party a number of blocks of stock or pieces of property in a lump sum, you must figure the gain or loss separately for each block of stock or piece of property. 2011 ri 1040nr The gain on each item may be taxable. 2011 ri 1040nr However, you cannot deduct the loss on any item. 2011 ri 1040nr Also, you cannot reduce gains from the sales of any of these items by losses on the sales of any of the other items. 2011 ri 1040nr Indirect transactions. 2011 ri 1040nr   You cannot deduct your loss on the sale of stock through your broker if, under a prearranged plan, a related party buys the same stock you had owned. 2011 ri 1040nr This does not apply to a trade between related parties through an exchange that is purely coincidental and is not prearranged. 2011 ri 1040nr Constructive ownership of stock. 2011 ri 1040nr   In determining whether a person directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. 2011 ri 1040nr Rule 1. 2011 ri 1040nr   Stock directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 2011 ri 1040nr Rule 2. 2011 ri 1040nr   An individual is considered to own the stock directly or indirectly owned by or for his or her family. 2011 ri 1040nr Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. 2011 ri 1040nr Rule 3. 2011 ri 1040nr   An individual owning, other than by applying rule 2, any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. 2011 ri 1040nr Rule 4. 2011 ri 1040nr   When applying rule 1, 2, or 3, stock constructively owned by a person under rule 1 is treated as actually owned by that person. 2011 ri 1040nr But stock constructively owned by an individual under rule 2 or rule 3 is not treated as owned by that individual for again applying either rule 2 or rule 3 to make another person the constructive owner of the stock. 2011 ri 1040nr Property received from a related party. 2011 ri 1040nr    If you sell or trade at a gain property you acquired from a related party, you recognize the gain only to the extent it is more than the loss previously disallowed to the related party. 2011 ri 1040nr This rule applies only if you are the original transferee and you acquired the property by purchase or exchange. 2011 ri 1040nr This rule does not apply if the related party's loss was disallowed because of the wash sale rules described in chapter 4 of Publication 550 under Wash Sales. 2011 ri 1040nr   If you sell or trade at a loss property you acquired from a related party, you cannot recognize the loss that was not allowed to the related party. 2011 ri 1040nr Example 1. 2011 ri 1040nr Your brother sells you stock for $7,600. 2011 ri 1040nr His cost basis is $10,000. 2011 ri 1040nr Your brother cannot deduct the loss of $2,400. 2011 ri 1040nr Later, you sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900. 2011 ri 1040nr Your reportable gain is $500 (the $2,900 gain minus the $2,400 loss not allowed to your brother). 2011 ri 1040nr Example 2. 2011 ri 1040nr If, in Example 1, you sold the stock for $6,900 instead of $10,500, your recognized loss is only $700 (your $7,600 basis minus $6,900). 2011 ri 1040nr You cannot deduct the loss that was not allowed to your brother. 2011 ri 1040nr Capital Gains and Losses This section discusses the tax treatment of gains and losses from different types of investment transactions. 2011 ri 1040nr Character of gain or loss. 2011 ri 1040nr   You need to classify your gains and losses as either ordinary or capital gains or losses. 2011 ri 1040nr You then need to classify your capital gains and losses as either short term or long term. 2011 ri 1040nr If you have long-term gains and losses, you must identify your 28% rate gains and losses. 2011 ri 1040nr If you have a net capital gain, you must also identify any unrecaptured section 1250 gain. 2011 ri 1040nr   The correct classification and identification helps you figure the limit on capital losses and the correct tax on capital gains. 2011 ri 1040nr Reporting capital gains and losses is explained in chapter 16. 2011 ri 1040nr Capital or Ordinary Gain or Loss If you have a taxable gain or a deductible loss from a transaction, it may be either a capital gain or loss or an ordinary gain or loss, depending on the circumstances. 2011 ri 1040nr Generally, a sale or trade of a capital asset (defined next) results in a capital gain or loss. 2011 ri 1040nr A sale or trade of a noncapital asset generally results in ordinary gain or loss. 2011 ri 1040nr Depending on the circumstances, a gain or loss on a sale or trade of property used in a trade or business may be treated as either capital or ordinary, as explained in Publication 544. 2011 ri 1040nr In some situations, part of your gain or loss may be a capital gain or loss and part may be an ordinary gain or loss. 2011 ri 1040nr Capital Assets and Noncapital Assets For the most part, everything you own and use for personal purposes, pleasure, or investment is a capital asset. 2011 ri 1040nr Some examples are: Stocks or bonds held in your personal account, A house owned and used by you and your family, Household furnishings, A car used for pleasure or commuting, Coin or stamp collections, Gems and jewelry, and Gold, silver, or any other metal. 2011 ri 1040nr Any property you own is a capital asset, except the following noncapital assets. 2011 ri 1040nr Property held mainly for sale to customers or property that will physically become a part of the merchandise for sale to customers. 2011 ri 1040nr For an exception, see Capital Asset Treatment for Self-Created Musical Works , later. 2011 ri 1040nr Depreciable property used in your trade or business, even if fully depreciated. 2011 ri 1040nr Real property used in your trade or business. 2011 ri 1040nr A copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property that is: Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Acquired under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. 2011 ri 1040nr For an exception to this rule, see Capital Asset Treatment for Self-Created Musical Works , later. 2011 ri 1040nr Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of property described in (1). 2011 ri 1040nr U. 2011 ri 1040nr S. 2011 ri 1040nr Government publications that you received from the government free or for less than the normal sales price, or that you acquired under circumstances entitling you to the basis of someone who received the publications free or for less than the normal sales price. 2011 ri 1040nr Certain commodities derivative financial instruments held by commodities derivatives dealers. 2011 ri 1040nr Hedging transactions, but only if the transaction is clearly identified as a hedging transaction before the close of the day on which it was acquired, originated, or entered into. 2011 ri 1040nr Supplies of a type you regularly use or consume in the ordinary course of your trade or business. 2011 ri 1040nr Investment Property Investment property is a capital asset. 2011 ri 1040nr Any gain or loss from its sale or trade is generally a capital gain or loss. 2011 ri 1040nr Gold, silver, stamps, coins, gems, etc. 2011 ri 1040nr   These are capital assets except when they are held for sale by a dealer. 2011 ri 1040nr Any gain or loss you have from their sale or trade generally is a capital gain or loss. 2011 ri 1040nr Stocks, stock rights, and bonds. 2011 ri 1040nr   All of these (including stock received as a dividend) are capital assets except when held for sale by a securities dealer. 2011 ri 1040nr However, if you own small business stock, see Losses on Section 1244 (Small Business) Stock , later, and Losses on Small Business Investment Company Stock, in chapter 4 of Publication 550. 2011 ri 1040nr Personal Use Property Property held for personal use only, rather than for investment, is a capital asset, and you must report a gain from its sale as a capital gain. 2011 ri 1040nr However, you cannot deduct a loss from selling personal use property. 2011 ri 1040nr Capital Asset Treatment for Self-Created Musical Works You can elect to treat musical compositions and copyrights in musical works as capital assets when you sell or exchange them if: Your personal efforts created the property, or You acquired the property under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. 2011 ri 1040nr You must make a separate election for each musical composition (or copyright in a musical work) sold or exchanged during the tax year. 2011 ri 1040nr You must make the election on or before the due date (including extensions) of the income tax return for the tax year of the sale or exchange. 2011 ri 1040nr You must make the election on Form 8949 by treating the sale or exchange as the sale or exchange of a capital asset, according to Form 8949, Schedule D (Form 1040), and their separate instructions. 2011 ri 1040nr For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. 2011 ri 1040nr See also Schedule D (Form 1040), Form 8949, and their separate instructions. 2011 ri 1040nr You can revoke the election if you have IRS approval. 2011 ri 1040nr To get IRS approval, you must submit a request for a letter ruling under the appropriate IRS revenue procedure. 2011 ri 1040nr See, for example, Rev. 2011 ri 1040nr Proc. 2011 ri 1040nr 2013-1, corrected by Announcement 2013–9, and amplified and modified by Rev. 2011 ri 1040nr Proc. 2011 ri 1040nr 2013–32, available at www. 2011 ri 1040nr irs. 2011 ri 1040nr gov/irb/2013-01_IRB/ar06. 2011 ri 1040nr html. 2011 ri 1040nr Alternatively, you are granted an automatic 6-month extension from the due date of your income tax return (excluding extensions) to revoke the election, provided you timely file your income tax return, and within this 6-month extension period, you file Form 1040X that treats the sale or exchange as the sale or exchange of property that is not a capital asset. 2011 ri 1040nr Discounted Debt Instruments Treat your gain or loss on the sale, redemption, or retirement of a bond or other debt instrument originally issued at a discount or bought at a discount as capital gain or loss, except as explained in the following discussions. 2011 ri 1040nr Short-term government obligations. 2011 ri 1040nr   Treat gains on short-term federal, state, or local government obligations (other than tax-exempt obligations) as ordinary income up to your ratable share of the acquisition discount. 2011 ri 1040nr This treatment applies to obligations with a fixed maturity date not more than 1 year from the date of issue. 2011 ri 1040nr Acquisition discount is the stated redemption price at maturity minus your basis in the obligation. 2011 ri 1040nr   However, do not treat these gains as income to the extent you previously included the discount in income. 2011 ri 1040nr See Discount on Short-Term Obligations in chapter 1 of Publication 550. 2011 ri 1040nr Short-term nongovernment obligations. 2011 ri 1040nr   Treat gains on short-term nongovernment obligations as ordinary income up to your ratable share of original issue discount (OID). 2011 ri 1040nr This treatment applies to obligations with a fixed maturity date of not more than 1 year from the date of issue. 2011 ri 1040nr   However, to the extent you previously included the discount in income, you do not have to include it in income again. 2011 ri 1040nr See Discount on Short-Term Obligations in chapter 1 of Publication 550. 2011 ri 1040nr Tax-exempt state and local government bonds. 2011 ri 1040nr   If these bonds were originally issued at a discount before September 4, 1982, or you acquired them before March 2, 1984, treat your part of OID as tax-exempt interest. 2011 ri 1040nr To figure your gain or loss on the sale or trade of these bonds, reduce the amount realized by your part of OID. 2011 ri 1040nr   If the bonds were issued after September 3, 1982, and acquired after March 1, 1984, increase the adjusted basis by your part of OID to figure gain or loss. 2011 ri 1040nr For more information on the basis of these bonds, see Discounted Debt Instruments in chapter 4 of Publication 550. 2011 ri 1040nr   Any gain from market discount is usually taxable on disposition or redemption of tax-exempt bonds. 2011 ri 1040nr If you bought the bonds before May 1, 1993, the gain from market discount is capital gain. 2011 ri 1040nr If you bought the bonds after April 30, 1993, the gain is ordinary income. 2011 ri 1040nr   You figure the market discount by subtracting the price you paid for the bond from the sum of the original issue price of the bond and the amount of accumulated OID from the date of issue that represented interest to any earlier holders. 2011 ri 1040nr For more information, see Market Discount Bonds in chapter 1 of Publication 550. 2011 ri 1040nr    A loss on the sale or other disposition of a tax-exempt state or local government bond is deductible as a capital loss. 2011 ri 1040nr Redeemed before maturity. 2011 ri 1040nr   If a state or local bond issued before June 9, 1980, is redeemed before it matures, the OID is not taxable to you. 2011 ri 1040nr   If a state or local bond issued after June 8, 1980, is redeemed before it matures, the part of OID earned while you hold the bond is not taxable to you. 2011 ri 1040nr However, you must report the unearned part of OID as a capital gain. 2011 ri 1040nr Example. 2011 ri 1040nr On July 2, 2002, the date of issue, you bought a 20-year, 6% municipal bond for $800. 2011 ri 1040nr The face amount of the bond was $1,000. 2011 ri 1040nr The $200 discount was OID. 2011 ri 1040nr At the time the bond was issued, the issuer had no intention of redeeming it before it matured. 2011 ri 1040nr The bond was callable at its face amount beginning 10 years after the issue date. 2011 ri 1040nr The issuer redeemed the bond at the end of 11 years (July 2, 2013) for its face amount of $1,000 plus accrued annual interest of $60. 2011 ri 1040nr The OID earned during the time you held the bond, $73, is not taxable. 2011 ri 1040nr The $60 accrued annual interest also is not taxable. 2011 ri 1040nr However, you must report the unearned part of OID ($127) as a capital gain. 2011 ri 1040nr Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 2011 ri 1040nr   If you sell, trade, or redeem for a gain one of these debt instruments, the part of your gain that is not more than your ratable share of the OID at the time of the sale or redemption is ordinary income. 2011 ri 1040nr The rest of the gain is capital gain. 2011 ri 1040nr If, however, there was an intention to call the debt instrument before maturity, all of your gain that is not more than the entire OID is treated as ordinary income at the time of the sale. 2011 ri 1040nr This treatment of taxable gain also applies to corporate instruments issued after May 27, 1969, under a written commitment that was binding on May 27, 1969, and at all times thereafter. 2011 ri 1040nr Long-term debt instruments issued after May 27, 1969 (or after July 1, 1982, if a government instrument). 2011 ri 1040nr   If you hold one of these debt instruments, you must include a part of OID in your gross income each year you own the instrument. 2011 ri 1040nr Your basis in that debt instrument is increased by the amount of OID that you have included in your gross income. 2011 ri 1040nr See Original Issue Discount (OID) in chapter 7 for information about OID that you must report on your tax return. 2011 ri 1040nr   If you sell or trade the debt instrument before maturity, your gain is a capital gain. 2011 ri 1040nr However, if at the time the instrument was originally issued there was an intention to call it before its maturity, your gain generally is ordinary income to the extent of the entire OID reduced by any amounts of OID previously includible in your income. 2011 ri 1040nr In this case, the rest of the gain is capital gain. 2011 ri 1040nr Market discount bonds. 2011 ri 1040nr   If the debt instrument has market discount and you chose to include the discount in income as it accrued, increase your basis in the debt instrument by the accrued discount to figure capital gain or loss on its disposition. 2011 ri 1040nr If you did not choose to include the discount in income as it accrued, you must report gain as ordinary interest income up to the instrument's accrued market discount. 2011 ri 1040nr The rest of the gain is capital gain. 2011 ri 1040nr See Market Discount Bonds in chapter 1 of Publication 550. 2011 ri 1040nr   A different rule applies to market discount bonds issued before July 19, 1984, and purchased by you before May 1, 1993. 2011 ri 1040nr See Market discount bonds under Discounted Debt Instruments in chapter 4 of Publication 550. 2011 ri 1040nr Retirement of debt instrument. 2011 ri 1040nr   Any amount you receive on the retirement of a debt instrument is treated in the same way as if you had sold or traded that instrument. 2011 ri 1040nr Notes of individuals. 2011 ri 1040nr   If you hold an obligation of an individual issued with OID after March 1, 1984, you generally must include the OID in your income currently, and your gain or loss on its sale or retirement is generally capital gain or loss. 2011 ri 1040nr An exception to this treatment applies if the obligation is a loan between individuals and all the following requirements are met. 2011 ri 1040nr The lender is not in the business of lending money. 2011 ri 1040nr The amount of the loan, plus the amount of any outstanding prior loans, is $10,000 or less. 2011 ri 1040nr Avoiding federal tax is not one of the principal purposes of the loan. 2011 ri 1040nr   If the exception applies, or the obligation was issued before March 2, 1984, you do not include the OID in your income currently. 2011 ri 1040nr When you sell or redeem the obligation, the part of your gain that is not more than your accrued share of OID at that time is ordinary income. 2011 ri 1040nr The rest of the gain, if any, is capital gain. 2011 ri 1040nr Any loss on the sale or redemption is capital loss. 2011 ri 1040nr Deposit in Insolvent or Bankrupt Financial Institution If you lose money you have on deposit in a bank, credit union, or other financial institution that becomes insolvent or bankrupt, you may be able to deduct your loss in one of three ways. 2011 ri 1040nr Ordinary loss. 2011 ri 1040nr Casualty loss. 2011 ri 1040nr Nonbusiness bad debt (short-term capital loss). 2011 ri 1040nr  For more information, see Deposit in Insolvent or Bankrupt Financial Institution, in chapter 4 of Publication 550. 2011 ri 1040nr Sale of Annuity The part of any gain on the sale of an annuity contract before its maturity date that is based on interest accumulated on the contract is ordinary income. 2011 ri 1040nr Losses on Section 1244 (Small Business) Stock You can deduct as an ordinary loss, rather than as a capital loss, your loss on the sale, trade, or worthlessness of section 1244 stock. 2011 ri 1040nr Report the loss on Form 4797, line 10. 2011 ri 1040nr Any gain on section 1244 stock is a capital gain if the stock is a capital asset in your hands. 2011 ri 1040nr Report the gain on Form 8949. 2011 ri 1040nr See Losses on Section 1244 (Small Business) Stock in chapter 4 of Publication 550. 2011 ri 1040nr For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. 2011 ri 1040nr See also Schedule D (Form 1040), Form 8949, and their separate instructions. 2011 ri 1040nr Holding Period If you sold or traded investment property, you must determine your holding period for the property. 2011 ri 1040nr Your holding period determines whether any capital gain or loss was a short-term or long-term capital gain or loss. 2011 ri 1040nr Long-term or short-term. 2011 ri 1040nr   If you hold investment property more than 1 year, any capital gain or loss is a long-term capital gain or loss. 2011 ri 1040nr If you hold the property 1 year or less, any capital gain or loss is a short-term capital gain or loss. 2011 ri 1040nr   To determine how long you held the investment property, begin counting on the date after the day you acquired the property. 2011 ri 1040nr The day you disposed of the property is part of your holding period. 2011 ri 1040nr Example. 2011 ri 1040nr If you bought investment property on February 6, 2012, and sold it on February 6, 2013, your holding period is not more than 1 year and you have a short-term capital gain or loss. 2011 ri 1040nr If you sold it on February 7, 2013, your holding period is more than 1 year and you will have a long-term capital gain or loss. 2011 ri 1040nr Securities traded on established market. 2011 ri 1040nr   For securities traded on an established securities market, your holding period begins the day after the trade date you bought the securities, and ends on the trade date you sold them. 2011 ri 1040nr    Do not confuse the trade date with the settlement date, which is the date by which the stock must be delivered and payment must be made. 2011 ri 1040nr Example. 2011 ri 1040nr You are a cash method, calendar year taxpayer. 2011 ri 1040nr You sold stock at a gain on December 30, 2013. 2011 ri 1040nr According to the rules of the stock exchange, the sale was closed by delivery of the stock 4 trading days after the sale, on January 6, 2014. 2011 ri 1040nr You received payment of the sales price on that same day. 2011 ri 1040nr Report your gain on your 2013 return, even though you received the payment in 2014. 2011 ri 1040nr The gain is long term or short term depending on whether you held the stock more than 1 year. 2011 ri 1040nr Your holding period ended on December 30. 2011 ri 1040nr If you had sold the stock at a loss, you would also report it on your 2013 return. 2011 ri 1040nr U. 2011 ri 1040nr S. 2011 ri 1040nr Treasury notes and bonds. 2011 ri 1040nr   The holding period of U. 2011 ri 1040nr S. 2011 ri 1040nr Treasury notes and bonds sold at auction on the basis of yield starts the day after the Secretary of the Treasury, through news releases, gives notification of acceptance to successful bidders. 2011 ri 1040nr The holding period of U. 2011 ri 1040nr S. 2011 ri 1040nr Treasury notes and bonds sold through an offering on a subscription basis at a specified yield starts the day after the subscription is submitted. 2011 ri 1040nr Automatic investment service. 2011 ri 1040nr   In determining your holding period for shares bought by the bank or other agent, full shares are considered bought first and any fractional shares are considered bought last. 2011 ri 1040nr Your holding period starts on the day after the bank's purchase date. 2011 ri 1040nr If a share was bought over more than one purchase date, your holding period for that share is a split holding period. 2011 ri 1040nr A part of the share is considered to have been bought on each date that stock was bought by the bank with the proceeds of available funds. 2011 ri 1040nr Nontaxable trades. 2011 ri 1040nr   If you acquire investment property in a trade for other investment property and your basis for the new property is determined, in whole or in part, by your basis in the old property, your holding period for the new property begins on the day following the date you acquired the old property. 2011 ri 1040nr Property received as a gift. 2011 ri 1040nr   If you receive a gift of property and your basis is determined by the donor's adjusted basis, your holding period is considered to have started on the same day the donor's holding period started. 2011 ri 1040nr   If your basis is determined by the fair market value of the property, your holding period starts on the day after the date of the gift. 2011 ri 1040nr Inherited property. 2011 ri 1040nr   Generally, if you inherited investment property, your capital gain or loss on any later disposition of that property is long-term capital gain or loss. 2011 ri 1040nr This is true regardless of how long you actually held the property. 2011 ri 1040nr However, if you inherited property from someone who died in 2010, see the information below. 2011 ri 1040nr Inherited property from someone who died in 2010. 2011 ri 1040nr   If you inherit investment property from a decedent who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your holding period. 2011 ri 1040nr Real property bought. 2011 ri 1040nr   To figure how long you have held real property bought under an unconditional contract, begin counting on the day after you received title to it or on the day after you took possession of it and assumed the burdens and privileges of ownership, whichever happened first. 2011 ri 1040nr However, taking delivery or possession of real property under an option agreement is not enough to start the holding period. 2011 ri 1040nr The holding period cannot start until there is an actual contract of sale. 2011 ri 1040nr The holding period of the seller cannot end before that time. 2011 ri 1040nr Real property repossessed. 2011 ri 1040nr   If you sell real property but keep a security interest in it, and then later repossess the property under the terms of the sales contract, your holding period for a later sale includes the period you held the property before the original sale and the period after the repossession. 2011 ri 1040nr Your holding period does not include the time between the original sale and the repossession. 2011 ri 1040nr That is, it does not include the period during which the first buyer held the property. 2011 ri 1040nr Stock dividends. 2011 ri 1040nr   The holding period for stock you received as a taxable stock dividend begins on the date of distribution. 2011 ri 1040nr   The holding period for new stock you received as a nontaxable stock dividend begins on the same day as the holding period of the old stock. 2011 ri 1040nr This rule also applies to stock acquired in a “spin-off,” which is a distribution of stock or securities in a controlled corporation. 2011 ri 1040nr Nontaxable stock rights. 2011 ri 1040nr   Your holding period for nontaxable stock rights begins on the same day as the holding period of the underlying stock. 2011 ri 1040nr The holding period for stock acquired through the exercise of stock rights begins on the date the right was exercised. 2011 ri 1040nr Nonbusiness Bad Debts If someone owes you money that you cannot collect, you have a bad debt. 2011 ri 1040nr You may be able to deduct the amount owed to you when you figure your tax for the year the debt becomes worthless. 2011 ri 1040nr Generally, nonbusiness bad debts are bad debts that did not come from operating your trade or business, and are deductible as short-term capital losses. 2011 ri 1040nr To be deductible, nonbusiness bad debts must be totally worthless. 2011 ri 1040nr You cannot deduct a partly worthless nonbusiness debt. 2011 ri 1040nr Genuine debt required. 2011 ri 1040nr   A debt must be genuine for you to deduct a loss. 2011 ri 1040nr A debt is genuine if it arises from a debtor-creditor relationship based on a valid and enforceable obligation to repay a fixed or determinable sum of money. 2011 ri 1040nr Basis in bad debt required. 2011 ri 1040nr    To deduct a bad debt, you must have a basis in it—that is, you must have already included the amount in your income or loaned out your cash. 2011 ri 1040nr For example, you cannot claim a bad debt deduction for court-ordered child support not paid to you by your former spouse. 2011 ri 1040nr If you are a cash method taxpayer (as most individuals are), you generally cannot take a bad debt deduction for unpaid salaries, wages, rents, fees, interest, dividends, and similar items. 2011 ri 1040nr When deductible. 2011 ri 1040nr   You can take a bad debt deduction only in the year the debt becomes worthless. 2011 ri 1040nr You do not have to wait until a debt is due to determine whether it is worthless. 2011 ri 1040nr A debt becomes worthless when there is no longer any chance that the amount owed will be paid. 2011 ri 1040nr   It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. 2011 ri 1040nr You must only show that you have taken reasonable steps to collect the debt. 2011 ri 1040nr Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. 2011 ri 1040nr How to report bad debts. 2011 ri 1040nr    Deduct nonbusiness bad debts as short-term capital losses on Form 8949. 2011 ri 1040nr    Make sure you report your bad debt(s) (and any other short-term transactions for which you did not receive a Form 1099-B) on Form 8949, Part I, with box C checked. 2011 ri 1040nr    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. 2011 ri 1040nr See also Schedule D (Form 1040), Form 8949, and their separate instructions. 2011 ri 1040nr   For each bad debt, attach a statement to your return that contains: A description of the debt, including the amount, and the date it became due, The name of the debtor, and any business or family relationship between you and the debtor, The efforts you made to collect the debt, and Why you decided the debt was worthless. 2011 ri 1040nr For example, you could show that the borrower has declared bankruptcy, or that legal action to collect would probably not result in payment of any part of the debt. 2011 ri 1040nr Filing a claim for refund. 2011 ri 1040nr    If you do not deduct a bad debt on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the bad debt. 2011 ri 1040nr To do this, use Form 1040X to amend your return for the year the debt became worthless. 2011 ri 1040nr You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. 2011 ri 1040nr For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. 2011 ri 1040nr Additional information. 2011 ri 1040nr   For more information, see Nonbusiness Bad Debts in Publication 550. 2011 ri 1040nr For information on business bad debts, see chapter 10 of Publication 535, Business Expenses. 2011 ri 1040nr Wash Sales You cannot deduct losses from sales or trades of stock or securities in a wash sale. 2011 ri 1040nr A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you: Buy substantially identical stock or securities, Acquire substantially identical stock or securities in a fully taxable trade, Acquire a contract or option to buy substantially identical stock or securities, or Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA. 2011 ri 1040nr If your loss was disallowed because of the wash sale rules, add the disallowed loss to the cost of the new stock or securities (except in (4) above). 2011 ri 1040nr The result is your basis in the new stock or securities. 2011 ri 1040nr This adjustment postpones the loss deduction until the disposition of the new stock or securities. 2011 ri 1040nr Your holding period for the new stock or securities includes the holding period of the stock or securities sold. 2011 ri 1040nr For more information, see Wash Sales, in chapter 4 of Publication 550. 2011 ri 1040nr Rollover of Gain From Publicly Traded Securities You may qualify for a tax-free rollover of certain gains from the sale of publicly traded securities. 2011 ri 1040nr This means that if you buy certain replacement property and make the choice described in this section, you postpone part or all of your gain. 2011 ri 1040nr You postpone the gain by adjusting the basis of the replacement property as described in Basis of replacement property , later. 2011 ri 1040nr This postpones your gain until the year you dispose of the replacement property. 2011 ri 1040nr You qualify to make this choice if you meet all the following tests. 2011 ri 1040nr You sell publicly traded securities at a gain. 2011 ri 1040nr Publicly traded securities are securities traded on an established securities market. 2011 ri 1040nr Your gain from the sale is a capital gain. 2011 ri 1040nr During the 60-day period beginning on the date of the sale, you buy replacement property. 2011 ri 1040nr This replacement property must be either common stock of, or a partnership interest in a specialized small business investment company (SSBIC). 2011 ri 1040nr This is any partnership or corporation licensed by the Small Business Administration under section 301(d) of the Small Business Investment Act of 1958, as in effect on May 13, 1993. 2011 ri 1040nr Amount of gain recognized. 2011 ri 1040nr   If you make the choice described in this section, you must recognize gain only up to the following amount. 2011 ri 1040nr The amount realized on the sale, minus The cost of any common stock or partnership interest in an SSBIC that you bought during the 60-day period beginning on the date of sale (and did not previously take into account on an earlier sale of publicly traded securities). 2011 ri 1040nr  If this amount is less than the amount of your gain, you can postpone the rest of your gain, subject to the limit described next. 2011 ri 1040nr If this amount is equal to or more than the amount of your gain, you must recognize the full amount of your gain. 2011 ri 1040nr Limit on gain postponed. 2011 ri 1040nr   The amount of gain you can postpone each year is limited to the smaller of: $50,000 ($25,000 if you are married and file a separate return), or $500,000 ($250,000 if you are married and file a separate return), minus the amount of gain you postponed for all earlier years. 2011 ri 1040nr Basis of replacement property. 2011 ri 1040nr   You must subtract the amount of postponed gain from the basis of your replacement property. 2011 ri 1040nr How to report and postpone gain. 2011 ri 1040nr    See How to report and postpone gain under Rollover of Gain From Publicly Traded Securities in chapter 4 of Publication 550 for details. 2011 ri 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The 2011 Ri 1040nr

2011 ri 1040nr Publication 596SP - Additional Material Table of Contents EIC Table Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos EIC Table Tabla de 2013 del Crédito por Ingreso del Trabajo Precaución: Ésta no es una tabla de impuestos. 2011 ri 1040nr 1. 2011 ri 1040nr Para buscar su crédito, lea hacia abajo las columnas “Por lo menos-Pero menos de” y busque la línea que incluya la cantidad que se le indica en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) 2. 2011 ri 1040nr Después pase a la columna que incluya su estado civil para efectos de la declaración y el número de hijos calificados que tiene. 2011 ri 1040nr Anote el crédito que aparece en esa columna en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC). 2011 ri 1040nr Ejemplo. 2011 ri 1040nr Si su estado civil para efectos de la declaración es soltero, tiene un hijo calificado y la cantidad que usted busca en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) es $2,455, anote $842. 2011 ri 1040nr   Y su estado civil para efectos de la declaración es– Si la cantidad que busca según su Hoja de Trabajo es– Soltero, cabeza de familia o viudo que reúne los requisitos y el número de hijos que tienen es– Casados que presentan la declaración  conjunta y el número de hijos que tienen es–   0 1 2 3 0 1 2 3 Por lo menos Pero menos de Su crédito es– Su crédito es– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * Si la cantidad que busca según su hoja de trabajo es por lo mínimo $14,300 pero menos de $14,340 y usted no tiene hijos calificados, su crédito es $2. 2011 ri 1040nr  Si la cantidad que busca según su hoja de trabajo es $14,340 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. 2011 ri 1040nr 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $19,650 pero menos de $19,680 y usted no tiene hijos calificados, su crédito es $1. 2011 ri 1040nr  Si la cantidad que busca de su hoja de trabajo es $19,680 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. 2011 ri 1040nr 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $37,850 pero menos de $37,870 y usted tiene un hijo calificado, su crédito es $2. 2011 ri 1040nr  Si la cantidad que busca de su hoja de trabajo es $37,870 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. 2011 ri 1040nr 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,000 pero menos de $43,038 y usted tiene dos hijos calificados, su crédito es $4. 2011 ri 1040nr  Si la cantidad que busca de su hoja de trabajo es $43,038 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. 2011 ri 1040nr 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,200 pero menos de $43,210 y usted tiene un hijo calificado, su crédito es $1. 2011 ri 1040nr  Si la cantidad que busca de su hoja de trabajo es $43,210 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. 2011 ri 1040nr 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $46,200 pero menos de $46,227 y usted tiene tres hijos calificados, su crédito es $3. 2011 ri 1040nr  Si la cantidad que busca de su hoja de trabajo es $46,227 o más y usted tiene tres hijos calificados, usted no puede reclamar el crédito. 2011 ri 1040nr 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $48,350 pero menos de $48,378 y usted tiene dos hijos calificados, su crédito es $3. 2011 ri 1040nr  Si la cantidad que busca de su hoja de trabajo es $48,378 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. 2011 ri 1040nr 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     Cómo Obtener Ayuda con los Impuestos Ya sea si necesita ayuda con un asunto tributario, si necesita que se le prepare su declaración de impuestos o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. 2011 ri 1040nr Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS o a un local de voluntarios certificados por el IRS cerca de usted. 2011 ri 1040nr Ayuda gratuita con la preparación de su declaración de impuestos. 2011 ri 1040nr   Usted puede obtener ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. 2011 ri 1040nr El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) ayuda a los contribuyentes de recursos bajos a medianos, los contribuyentes de edad avanzada, los contribuyentes discapacitados y los contribuyentes que tienen un dominio limitado del inglés. 2011 ri 1040nr El programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) ayuda a los contribuyentes de 60 años de edad o más con sus declaraciones de impuestos. 2011 ri 1040nr La mayoría de los locales VITA y TCE ofrecen la presentación electrónica gratuita y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 2011 ri 1040nr Además, algunos locales de VITA y TCE le proveen a los contribuyentes la oportunidad de preparar su declaración con la asistencia de un voluntario certificado por el IRS. 2011 ri 1040nr Para ubicar un local de ayuda VITA o TCE cerca de usted, puede utilizar el VITA Locator Tool (Recurso para ubicar locales VITA), disponible en inglés, en IRS. 2011 ri 1040nr gov, puede descargar la aplicación IRS2Go o puede llamar al 1-800-906-9887. 2011 ri 1040nr   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). 2011 ri 1040nr Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, visite el sitio web de la AARP, www. 2011 ri 1040nr aarp. 2011 ri 1040nr org/money/taxaide, en inglés, o llame al 1-888-227-7669. 2011 ri 1040nr Para más información sobre estos programas, visite IRS. 2011 ri 1040nr gov e ingrese la palabra clave “VITA” en la casilla Search (Buscar). 2011 ri 1040nr Internet. 2011 ri 1040nr    IRS. 2011 ri 1040nr gov y IRS2Go están listos cuando usted lo está –las 24 horas del día, los 7 días de la semana. 2011 ri 1040nr    Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. 2011 ri 1040nr Utilice la aplicación para verificar el estado de su reembolso, pedir trasuntos (transcripciones) de su declaración de impuestos 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 presentación de declaraciones o consejos tributarios diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre los impuestos federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. 2011 ri 1040nr Revise el estado de su reembolso para el año 2013 utilizando ¿Dónde está mi reembolso?, en el sitio IRS. 2011 ri 1040nr gov. 2011 ri 1040nr O también puede acceder a la aplicación IRS2Go y pulsar sobre el enlace Refund Status (Estado de su reembolso), en inglés. 2011 ri 1040nr El IRS emite más de 9 de cada 10 reembolsos en menos de 21 días. 2011 ri 1040nr Al usar estas aplicaciones, puede comenzar a verificar el estado de su reembolso dentro de 24 horas después de que recibamos su declaración presentada electrónicamente o 4 semanas después de que envía la declaración en papel. 2011 ri 1040nr Se le proveerá una fecha específica de cuándo se le emitirá el reembolso a usted una vez el IRS tramite su declaración de impuestos y apruebe su reembolso. 2011 ri 1040nr El IRS actualiza la información en “¿Dónde está mi reembolso?” cada 24 horas, usualmente en la noche. 2011 ri 1040nr Por lo tanto, puede verificar su reembolso una vez al día; no es necesario que verifique varias veces al día. 2011 ri 1040nr Utilice el Interactive Tax Assistant (Asistente tributario interactivo), disponible en inglés, para buscar respuestas a sus preguntas relacionadas con los impuestos. 2011 ri 1040nr No necesita esperar en el teléfono ni hacer turno. 2011 ri 1040nr El asistente tributario interactivo está disponible las 24 horas del día, los 7 días de la semana, y le provee una variedad de información tributaria relacionada con la presentación de declaraciones, deducciones, créditos e ingresos. 2011 ri 1040nr Cuando llega a la pantalla que le muestra la respuesta, puede imprimir la entrevista en su totalidad y la respuesta final para sus archivos. 2011 ri 1040nr Se añaden nuevos temas regularmente. 2011 ri 1040nr Las respuestas que no pueda obtener a través del asistente tributario interactivo quizás las pueda obtener en Tax Trails (Caminos tributarios), disponible en inglés, que es uno de los temas tributarios que está disponible en IRS. 2011 ri 1040nr gov, el cual contiene información tributaria para personas físicas y negocios. 2011 ri 1040nr Además, también puede buscar el IRS Tax Map (Mapa tributario del IRS), en inglés, el cual incluye un índice de temas tributarios para contribuyentes internacionales. 2011 ri 1040nr Puede utilizar el Mapa tributario del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. 2011 ri 1040nr El mapa tributario 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. 2011 ri 1040nr Si busca en el Mapa tributario del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Tributarios del IRS. 2011 ri 1040nr Comenzando con esta temporada de presentación, usted puede ver e imprimir inmediatamente de manera gratuita todas las 5 clases de trasuntos (transcripciones) de los impuestos federales para personas físicas (declaraciones de impuestos, resúmenes o trasuntos de las cuentas tributarias, estados de salarios e ingresos y verificación de que no se ha presentado una declaración de impuestos) usando Get Transcript (Obtener un trasunto), en inglés. 2011 ri 1040nr También, le puede solicitar al IRS que le envíe un trasunto de una declaración o de una cuenta a usted. 2011 ri 1040nr Si escoge la opción Tax Record (Archivo tributario), en inglés, en IRS2Go, la opción “Ordenar Transcripción” en IRS. 2011 ri 1040nr gov/espanol o la opción de llamar al 1-800-908-9946, sólo tendrá la opción de recibir su trasunto por medio del correo. 2011 ri 1040nr Los trasuntos de declaraciones de impuestos y de cuentas tributarias generalmente están disponibles para el año actual y los últimos tres años. 2011 ri 1040nr Averigüe si tiene derecho a reclamar el crédito tributario por ingreso del trabajo (EITC, por sus siglas en inglés) y estime la cantidad del crédito con el Asistente EIC, disponible en español. 2011 ri 1040nr Visite la sección Información sobre avisos del IRS para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. 2011 ri 1040nr Si recibió el crédito para las personas que compran vivienda por primera vez, puede utilizar el recurso First Time Homebuyer Credit Account Look-up (Recurso para buscar la cuenta relacionada con el crédito para las personas que compran vivienda por primera vez), en inglés, para obtener información sobre sus reintegros y el saldo de su cuenta. 2011 ri 1040nr Revise el estado de su declaración enmendada utilizando ¿Dónde está mi declaración enmendada?. 2011 ri 1040nr Acceda a IRS. 2011 ri 1040nr gov/espanol e ingrese las palabras clave “Dónde está mi declaración enmendada” en la casilla Search (Buscar). 2011 ri 1040nr Por lo general, puede esperar que su declaración enmendada tome hasta 12 semanas en tramitarse a partir de la fecha en que la recibimos. 2011 ri 1040nr Puede tomar hasta 3 semanas desde la fecha en que nos envía la declaración enmendada para que se pueda ver que se recibió en nuestros sistemas. 2011 ri 1040nr Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. 2011 ri 1040nr gov. 2011 ri 1040nr Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. 2011 ri 1040nr gov. 2011 ri 1040nr La información está disponible en inglés. 2011 ri 1040nr Averigüe si tiene derecho a establecer un arreglo de pagos y haga una Solicitud Electrónica para el Acuerdo de Pagos a Plazos, disponible en inglés, si adeuda más impuesto de lo que puede pagar hoy. 2011 ri 1040nr Calcule su retención de impuestos sobre los ingresos con la Calculadora de Retenciones, en IRS. 2011 ri 1040nr gov/espanol. 2011 ri 1040nr La puede utilizar si se le retuvo demasiado impuesto o si se le retuvo poco impuesto, si su situación personal ha cambiado, si está comenzando un nuevo trabajo o si usted simplemente desea saber si se le está reteniendo la cantidad correcta de impuestos. 2011 ri 1040nr Saber si usted está sujeto al impuesto mínimo alternativo, utilizando el Alternative Minimum Tax (AMT) Assistant (Asistente para el impuesto mínimo alternativo), en ingles, disponible en inglés en el sitio web lRS. 2011 ri 1040nr gov. 2011 ri 1040nr Solicite un PIN de Presentación Electrónica accediendo a IRS. 2011 ri 1040nr gov/espanol e ingresando las palabras clave “ PIN de presentación electrónica” en la casilla Search (Buscar). 2011 ri 1040nr Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. 2011 ri 1040nr Localice el Centro de Ayuda al Contribuyente que le quede más cercano utilizando la herramienta para la búsqueda de las oficinas locales del IRS, en IRS. 2011 ri 1040nr gov; o en IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. 2011 ri 1040nr Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. 2011 ri 1040nr Antes de visitar la oficina, verifique la herramienta para la búsqueda de las oficinas locales en IRS. 2011 ri 1040nr 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. 2011 ri 1040nr Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. 2011 ri 1040nr Llame al número telefónico local para la ofici