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2011 Tax Prep

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2011 Tax Prep

2011 tax prep 1. 2011 tax prep   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). 2011 tax prep  You can set up and make contributions to an IRA if you receive taxable compensation. 2011 tax prep Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. 2011 tax prep For more information about IRAs, see Publication 590. 2011 tax prep Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. 2011 tax prep The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. 2011 tax prep Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. 2011 tax prep Many types of educational assistance are tax free if they meet the requirements discussed here. 2011 tax prep Special rules apply to U. 2011 tax prep S. 2011 tax prep citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. 2011 tax prep For information about these rules, see Publication 54, Tax Guide for U. 2011 tax prep S. 2011 tax prep Citizens and Resident Aliens Abroad. 2011 tax prep Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. 2011 tax prep A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. 2011 tax prep Amount of scholarship or fellowship. 2011 tax prep   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. 2011 tax prep This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. 2011 tax prep The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. 2011 tax prep Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. 2011 tax prep Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. 2011 tax prep A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. 2011 tax prep (But for exceptions, see Payment for services,later. 2011 tax prep Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. 2011 tax prep Candidate for a degree. 2011 tax prep   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. 2011 tax prep Eligible educational institution. 2011 tax prep   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2011 tax prep Qualified education expenses. 2011 tax prep   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2011 tax prep These items must be required of all students in your course of instruction. 2011 tax prep Expenses that do not qualify. 2011 tax prep   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2011 tax prep Payment for services. 2011 tax prep   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. 2011 tax prep This applies even if all candidates for a degree must perform the services to receive the degree. 2011 tax prep (See exceptions next. 2011 tax prep ) Exceptions. 2011 tax prep   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2011 tax prep Example 1. 2011 tax prep You received a scholarship of $2,500. 2011 tax prep The scholarship was not received under either of the exceptions mentioned above. 2011 tax prep As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. 2011 tax prep Of the $2,500 scholarship, $1,000 represents payment for teaching. 2011 tax prep The provider of your scholarship gives you a Form W-2 showing $1,000 as income. 2011 tax prep Your qualified education expenses were at least $1,500. 2011 tax prep Assuming that all other conditions are met, $1,500 of your scholarship is tax free. 2011 tax prep The $1,000 you received for teaching is taxable. 2011 tax prep Example 2. 2011 tax prep You are a candidate for a degree at a medical school. 2011 tax prep You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. 2011 tax prep The terms of your scholarship require you to perform future services. 2011 tax prep A substantial penalty applies if you do not comply. 2011 tax prep The entire amount of your grant is taxable as payment for services in the year it is received. 2011 tax prep Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. 2011 tax prep Worksheet 1-1. 2011 tax prep    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. 2011 tax prep    Worksheet 1-1. 2011 tax prep Taxable Scholarship and Fellowship Income 1. 2011 tax prep Enter the total amount of any scholarship or fellowship for 2013. 2011 tax prep See Amount of scholarship or fellowship, earlier. 2011 tax prep 1. 2011 tax prep       If you are a degree candidate at an eligible educational institution, go to line 2. 2011 tax prep If you are not a degree candidate at an eligible educational institution, stop here. 2011 tax prep The entire amount is taxable. 2011 tax prep For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. 2011 tax prep       2. 2011 tax prep Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. 2011 tax prep (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. 2011 tax prep ) 2. 2011 tax prep     3. 2011 tax prep Subtract line 2 from line 1 3. 2011 tax prep     4. 2011 tax prep Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. 2011 tax prep     5. 2011 tax prep Subtract line 4 from line 3 5. 2011 tax prep     6. 2011 tax prep Enter the amount of your qualified education expenses 6. 2011 tax prep     7. 2011 tax prep Enter the smaller of line 5 or line 6. 2011 tax prep This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. 2011 tax prep     8. 2011 tax prep Subtract line 7 from line 5 8. 2011 tax prep     9. 2011 tax prep Taxable part. 2011 tax prep Add lines 2, 4, and 8. 2011 tax prep See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. 2011 tax prep     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. 2011 tax prep You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. 2011 tax prep Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. 2011 tax prep If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. 2011 tax prep If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. 2011 tax prep You must report the taxable amount whether or not you received a Form W-2. 2011 tax prep If you receive an incorrect Form W-2, ask the payer for a corrected one. 2011 tax prep For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. 2011 tax prep How To Report How you report any taxable scholarship or fellowship income depends on which return you file. 2011 tax prep Form 1040EZ. 2011 tax prep   If you file Form 1040EZ, include the taxable amount in the total on line 1. 2011 tax prep If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. 2011 tax prep Form 1040A. 2011 tax prep   If you file Form 1040A, include the taxable amount in the total on line 7. 2011 tax prep If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. 2011 tax prep Form 1040. 2011 tax prep   If you file Form 1040, include the taxable amount in the total on line 7. 2011 tax prep If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. 2011 tax prep Schedule SE (Form 1040). 2011 tax prep   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. 2011 tax prep If your net earnings are $400 or more, you must pay self-employment tax. 2011 tax prep Use Schedule SE, Self-Employment Tax, to figure this tax. 2011 tax prep Form 1040NR. 2011 tax prep   If you file Form 1040NR, report the taxable amount on line 12. 2011 tax prep Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. 2011 tax prep S. 2011 tax prep Source Income Subject to Withholding. 2011 tax prep See the Instructions for Form 1040NR for more information. 2011 tax prep Form 1040NR-EZ. 2011 tax prep   If you file Form 1040NR-EZ, report the taxable amount on line 5. 2011 tax prep Generally, you must report the amount shown in box 2 of Form(s) 1042-S. 2011 tax prep See the Instructions for Form 1040NR-EZ for more information. 2011 tax prep Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. 2011 tax prep Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. 2011 tax prep Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. 2011 tax prep They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. 2011 tax prep Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. 2011 tax prep Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. 2011 tax prep Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. 2011 tax prep Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. 2011 tax prep Do not include these payments as income on your federal tax return. 2011 tax prep If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. 2011 tax prep This applies only to the part of your VA payments that is required to be used for education expenses. 2011 tax prep You may want to visit the Veteran's Administration website at www. 2011 tax prep gibill. 2011 tax prep va. 2011 tax prep gov for specific information about the various VA benefits for education. 2011 tax prep Example. 2011 tax prep You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. 2011 tax prep Neither of these benefits is taxable and you do not report them on your tax return. 2011 tax prep You also want to claim an American opportunity credit on your return. 2011 tax prep You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). 2011 tax prep To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. 2011 tax prep You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. 2011 tax prep Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. 2011 tax prep This is called a “tuition reduction. 2011 tax prep ” You do not have to include a qualified tuition reduction in your income. 2011 tax prep A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. 2011 tax prep You do not have to use the tuition reduction at the eligible educational institution from which you received it. 2011 tax prep In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. 2011 tax prep The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. 2011 tax prep You must include in your income any tuition reduction you receive that is payment for your services. 2011 tax prep Eligible educational institution. 2011 tax prep   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2011 tax prep Officers, owners, and highly compensated employees. 2011 tax prep   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. 2011 tax prep This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. 2011 tax prep The group must be defined under a reasonable classification set up by the employer. 2011 tax prep The classification must not discriminate in favor of owners, officers, or highly compensated employees. 2011 tax prep Payment for services. 2011 tax prep   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. 2011 tax prep This applies even if all candidates for a degree must perform the services to receive the degree. 2011 tax prep (See below for exceptions. 2011 tax prep ) Exceptions. 2011 tax prep   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2011 tax prep Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. 2011 tax prep You are an employee of the eligible educational institution. 2011 tax prep You were an employee of the eligible educational institution, but you retired or left on disability. 2011 tax prep You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. 2011 tax prep You are the dependent child or spouse of an individual described in (1) through (3), above. 2011 tax prep Child of deceased parents. 2011 tax prep   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. 2011 tax prep Child of divorced parents. 2011 tax prep   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. 2011 tax prep Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. 2011 tax prep It is provided by an eligible educational institution. 2011 tax prep You are a graduate student who performs teaching or research activities for the educational institution. 2011 tax prep You must include in income any other tuition reductions for graduate education that you receive. 2011 tax prep How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. 2011 tax prep Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 2011 tax prep Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Prep

2011 tax prep Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Sala de Estar (Living Room) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Comedor (Dining Room) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Cocina (Kitchen) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Baños (Bathrooms) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Garaje (Garage) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Joyería (Jewelry) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep vehículos motorizados This image is too large to be displayed in the current screen. 2011 tax prep Please click the link to view the image. 2011 tax prep Hogar (Excluyendo su contenido) Hoja de Trabajo A. 2011 tax prep Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. 2011 tax prep         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. 2011 tax prep   Anote el precio de compra de la vivienda dañada o destruida. 2011 tax prep (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). 2011 tax prep 1. 2011 tax prep     2. 2011 tax prep   Puntos pagados por el vendedor para una vivienda comprada después de 1990. 2011 tax prep No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. 2011 tax prep     3. 2011 tax prep   Reste la línea 2 de la línea 1 3. 2011 tax prep     4. 2011 tax prep   Cargos por liquidación o costos de cierre. 2011 tax prep (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). 2011 tax prep Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. 2011 tax prep         a. 2011 tax prep Honorarios por estudios de escritura 4a. 2011 tax prep       b. 2011 tax prep Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. 2011 tax prep       c. 2011 tax prep Estudios topográficos 4c. 2011 tax prep       d. 2011 tax prep Seguro de escritura de propietario 4d. 2011 tax prep       e. 2011 tax prep Impuestos de traspaso o de sello 4e. 2011 tax prep       f. 2011 tax prep Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. 2011 tax prep       g. 2011 tax prep Otros gastos 4g. 2011 tax prep     5. 2011 tax prep   Sume las líneas 4a a la 4g 5. 2011 tax prep     6. 2011 tax prep   Costo de ampliaciones y mejoras. 2011 tax prep (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). 2011 tax prep No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. 2011 tax prep     7. 2011 tax prep   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. 2011 tax prep     8. 2011 tax prep   Otros aumentos en la base 8. 2011 tax prep     9. 2011 tax prep   Sume las líneas 3, 5, 6, 7 y 8 9. 2011 tax prep     10. 2011 tax prep   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. 2011 tax prep 0   11. 2011 tax prep   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). 2011 tax prep 11. 2011 tax prep     12. 2011 tax prep   Sume las líneas 10 y 11 12. 2011 tax prep     13. 2011 tax prep   Costo u otra base (ajustada) de la vivienda dañada o destruida. 2011 tax prep Reste la línea 12 de la línea 9. 2011 tax prep Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. 2011 tax prep     Instrucciones para la Hoja de Trabajo A. 2011 tax prep Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. 2011 tax prep NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. 2011 tax prep SI. 2011 tax prep . 2011 tax prep . 2011 tax prep   ENTONCES. 2011 tax prep . 2011 tax prep . 2011 tax prep usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. 2011 tax prep 1 omita las líneas 1 a la 4 de la hoja de trabajo. 2011 tax prep 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. 2011 tax prep Anote esta cantidad en la línea 5 de la hoja de trabajo. 2011 tax prep 3 llene las líneas 6 a la 13 de la hoja de trabajo. 2011 tax prep usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. 2011 tax prep 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. 2011 tax prep 3 llene el resto de la hoja de trabajo. 2011 tax prep usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. 2011 tax prep (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 2011 tax prep 2 llene el resto de la hoja de trabajo. 2011 tax prep usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. 2011 tax prep Anote ese total en la línea 1 de la hoja de trabajo. 2011 tax prep (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 2011 tax prep 2 llene el resto de la hoja de trabajo. 2011 tax prep usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 2011 tax prep 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. 2011 tax prep 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. 2011 tax prep usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. 2011 tax prep   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 2011 tax prep 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. 2011 tax prep 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 2011 tax prep usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. 2011 tax prep 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 2011 tax prep 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. 2011 tax prep 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. 2011 tax prep 5. 2011 tax prep Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. 2011 tax prep 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 2011 tax prep 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 2011 tax prep usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. 2011 tax prep 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. 2011 tax prep Instrucciones para la Hoja de Trabajo A. 2011 tax prep (Continuación) SI. 2011 tax prep . 2011 tax prep . 2011 tax prep   ENTONCES. 2011 tax prep . 2011 tax prep . 2011 tax prep usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. 2011 tax prep 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 2011 tax prep 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. 2011 tax prep 3 calcule la base de la mitad de la participación de su cónyuge. 2011 tax prep Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). 2011 tax prep (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). 2011 tax prep 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 2011 tax prep 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 2011 tax prep usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 2011 tax prep 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. 2011 tax prep Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. 2011 tax prep (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). 2011 tax prep 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 2011 tax prep usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. 2011 tax prep 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. 2011 tax prep 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. 2011 tax prep Ésta es la base para el interés parcial del codueño. 2011 tax prep 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 2011 tax prep 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. 2011 tax prep alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. 2011 tax prep 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. 2011 tax prep la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 2011 tax prep la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 2011 tax prep usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). 2011 tax prep no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. 2011 tax prep Prev  Up  Next   Home   More Online Publications