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2012 1040 Ez Tax Form

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2012 1040 Ez Tax Form

2012 1040 ez tax form Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. 2012 1040 ez tax form Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 1040 ez tax form Definitions The following definitions are used throughout this publication. 2012 1040 ez tax form Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. 2012 1040 ez tax form See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. 2012 1040 ez tax form Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. 2012 1040 ez tax form You will need to know this date when using this publication for the various tax provisions. 2012 1040 ez tax form Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. 2012 1040 ez tax form Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. 2012 1040 ez tax form 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. 2012 1040 ez tax form 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. 2012 1040 ez tax form 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. 2012 1040 ez tax form 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. 2012 1040 ez tax form 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. 2012 1040 ez tax form Charles, Stone, Taney, Vernon, and Webster. 2012 1040 ez tax form 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. 2012 1040 ez tax form 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. 2012 1040 ez tax form *For more details, go to www. 2012 1040 ez tax form fema. 2012 1040 ez tax form gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. 2012 1040 ez tax form Charitable Giving Incentives. 2012 1040 ez tax form Net Operating Losses. 2012 1040 ez tax form Education Credits. 2012 1040 ez tax form Recapture of Federal Mortgage Subsidy. 2012 1040 ez tax form Tax Relief for Temporary Relocation. 2012 1040 ez tax form Employee Retention Credit. 2012 1040 ez tax form Employer Housing Credit and Exclusion. 2012 1040 ez tax form Demolition and Clean-up Costs. 2012 1040 ez tax form Increase in Rehabilitation Credit. 2012 1040 ez tax form Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. 2012 1040 ez tax form Clair, and Scott. 2012 1040 ez tax form 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. 2012 1040 ez tax form 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. 2012 1040 ez tax form 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. 2012 1040 ez tax form 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. 2012 1040 ez tax form 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. 2012 1040 ez tax form 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. 2012 1040 ez tax form Genevieve, St. 2012 1040 ez tax form Louis, the Independent City of St. 2012 1040 ez tax form Louis, Scott, Sullivan, and Worth. 2012 1040 ez tax form 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. 2012 1040 ez tax form 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. 2012 1040 ez tax form 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. 2012 1040 ez tax form 06/05/2008through07/25/2008 Wisconsin Lafayette. 2012 1040 ez tax form * For more details, go to www. 2012 1040 ez tax form fema. 2012 1040 ez tax form gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. 2012 1040 ez tax form Individuals. 2012 1040 ez tax form   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. 2012 1040 ez tax form A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. 2012 1040 ez tax form   A qualified contribution must also meet all of the following requirements. 2012 1040 ez tax form Be paid after May 1, 2008, and before January 1, 2009. 2012 1040 ez tax form The contribution must be for relief efforts in one or more Midwestern disaster areas. 2012 1040 ez tax form Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 2012 1040 ez tax form   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 2012 1040 ez tax form You can carry over any contributions you are not able to deduct for 2008 because of this limit. 2012 1040 ez tax form In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. 2012 1040 ez tax form Exception. 2012 1040 ez tax form   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. 2012 1040 ez tax form Corporations. 2012 1040 ez tax form   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. 2012 1040 ez tax form Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 2012 1040 ez tax form The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. 2012 1040 ez tax form Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. 2012 1040 ez tax form Partners and shareholders. 2012 1040 ez tax form   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. 2012 1040 ez tax form More information. 2012 1040 ez tax form   For more information, see Publication 526 or Publication 542, Corporations. 2012 1040 ez tax form Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 2012 1040 ez tax form Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. 2012 1040 ez tax form The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. 2012 1040 ez tax form 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 2012 1040 ez tax form 41 cents per mile for the period July 1 through December 31, 2008. 2012 1040 ez tax form Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. 2012 1040 ez tax form You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. 2012 1040 ez tax form You cannot claim a deduction or credit for amounts you exclude. 2012 1040 ez tax form You must keep records of miles driven, time, place (or use), and purpose of the mileage. 2012 1040 ez tax form The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 2012 1040 ez tax form 50. 2012 1040 ez tax form 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 2012 1040 ez tax form 58. 2012 1040 ez tax form 5 cents per mile for the period July 1 through December 31, 2008. 2012 1040 ez tax form Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 2012 1040 ez tax form For more information, see Publication 547. 2012 1040 ez tax form Limits on personal casualty or theft losses. 2012 1040 ez tax form   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. 2012 1040 ez tax form Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. 2012 1040 ez tax form When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. 2012 1040 ez tax form A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. 2012 1040 ez tax form When to deduct the loss. 2012 1040 ez tax form   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2012 1040 ez tax form However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. 2012 1040 ez tax form Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. 2012 1040 ez tax form   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. 2012 1040 ez tax form Cross out “2008” and enter “2007” at the top of Form 4684. 2012 1040 ez tax form Time limit for making election. 2012 1040 ez tax form   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. 2012 1040 ez tax form The due date (without extensions) for filing your 2008 income tax return. 2012 1040 ez tax form The due date (with extensions) for filing your 2007 income tax return. 2012 1040 ez tax form Example. 2012 1040 ez tax form If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. 2012 1040 ez tax form Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 2012 1040 ez tax form Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). 2012 1040 ez tax form However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. 2012 1040 ez tax form For more information, see the Instructions for Form 4684. 2012 1040 ez tax form Net Operating Losses This benefit applies only to the counties in Table 1. 2012 1040 ez tax form Qualified disaster recovery assistance loss. 2012 1040 ez tax form   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2012 1040 ez tax form However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. 2012 1040 ez tax form In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2012 1040 ez tax form   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. 2012 1040 ez tax form Qualified disaster recovery assistance casualty loss. 2012 1040 ez tax form   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. 2012 1040 ez tax form For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. 2012 1040 ez tax form Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 2012 1040 ez tax form More information. 2012 1040 ez tax form   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 2012 1040 ez tax form IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Definitions Qualified disaster recovery assistance distribution. 2012 1040 ez tax form   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. 2012 1040 ez tax form The distribution was made on or after the applicable disaster date and before January 1, 2010. 2012 1040 ez tax form Your main home was located in a Midwestern disaster area on the applicable disaster date. 2012 1040 ez tax form You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. 2012 1040 ez tax form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 2012 1040 ez tax form   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2012 1040 ez tax form   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. 2012 1040 ez tax form If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. 2012 1040 ez tax form   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. 2012 1040 ez tax form Eligible retirement plan. 2012 1040 ez tax form   An eligible retirement plan can be any of the following. 2012 1040 ez tax form A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2012 1040 ez tax form A qualified annuity plan. 2012 1040 ez tax form A tax-sheltered annuity contract. 2012 1040 ez tax form A governmental section 457 deferred compensation plan. 2012 1040 ez tax form A traditional, SEP, SIMPLE, or Roth IRA. 2012 1040 ez tax form Main home. 2012 1040 ez tax form   Generally, your main home is the home where you live most of the time. 2012 1040 ez tax form A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2012 1040 ez tax form Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. 2012 1040 ez tax form However, if you elect, you can include the entire distribution in your income in the year it was received. 2012 1040 ez tax form Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 2012 1040 ez tax form However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 2012 1040 ez tax form For more information, see Form 8930. 2012 1040 ez tax form Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2012 1040 ez tax form Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. 2012 1040 ez tax form However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. 2012 1040 ez tax form You have three years from the day after the date you received the distribution to make a repayment. 2012 1040 ez tax form Amounts that are repaid are treated as a qualified rollover and are not included in income. 2012 1040 ez tax form Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 2012 1040 ez tax form See Form 8930 for more information on how to report repayments. 2012 1040 ez tax form Exceptions. 2012 1040 ez tax form   You cannot repay the following types of distributions. 2012 1040 ez tax form Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2012 1040 ez tax form Required minimum distributions. 2012 1040 ez tax form Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. 2012 1040 ez tax form Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. 2012 1040 ez tax form For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2012 1040 ez tax form To be a qualified distribution, the distribution must meet all of the following requirements. 2012 1040 ez tax form The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. 2012 1040 ez tax form The distribution was received after the date that was 6 months before the day after the applicable disaster date. 2012 1040 ez tax form The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. 2012 1040 ez tax form Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 2012 1040 ez tax form A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2012 1040 ez tax form You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. 2012 1040 ez tax form Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form The following benefits are available to qualified individuals. 2012 1040 ez tax form Increases to the limits for distributions treated as loans from employer plans. 2012 1040 ez tax form A 1-year suspension for payments due on plan loans. 2012 1040 ez tax form Qualified individual. 2012 1040 ez tax form   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 2012 1040 ez tax form Limits on plan loans. 2012 1040 ez tax form   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2012 1040 ez tax form In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2012 1040 ez tax form If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. 2012 1040 ez tax form One-year suspension of loan payments. 2012 1040 ez tax form   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. 2012 1040 ez tax form To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. 2012 1040 ez tax form Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. 2012 1040 ez tax form Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. 2012 1040 ez tax form Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Earned income. 2012 1040 ez tax form    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. 2012 1040 ez tax form If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. 2012 1040 ez tax form Joint returns. 2012 1040 ez tax form   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 2012 1040 ez tax form If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. 2012 1040 ez tax form Making the election. 2012 1040 ez tax form   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. 2012 1040 ez tax form However, you can make the election for the additional child tax credit even if you do not take the EIC. 2012 1040 ez tax form   Electing to use your 2007 earned income can increase or decrease your EIC. 2012 1040 ez tax form Take the following steps to decide whether to make the election. 2012 1040 ez tax form Figure your 2008 EIC using your 2007 earned income. 2012 1040 ez tax form Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. 2012 1040 ez tax form Add the results of (1) and (2). 2012 1040 ez tax form Figure your 2008 EIC using your 2008 earned income. 2012 1040 ez tax form Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. 2012 1040 ez tax form Add the results of (4) and (5). 2012 1040 ez tax form Compare the results of (3) and (6). 2012 1040 ez tax form If (3) is larger than (6), it is to your benefit to make the election. 2012 1040 ez tax form If (3) is equal to or smaller than (6), making the election will not help you. 2012 1040 ez tax form   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 2012 1040 ez tax form   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. 2012 1040 ez tax form Getting your 2007 tax return information. 2012 1040 ez tax form   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. 2012 1040 ez tax form You can also get this information by visiting the IRS website at www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov. 2012 1040 ez tax form   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 2012 1040 ez tax form See Request for Copy or Transcript of Tax Return on page 11. 2012 1040 ez tax form Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. 2012 1040 ez tax form The additional exemption amount is claimed on Form 8914. 2012 1040 ez tax form You can claim an additional exemption amount only one time for a specific individual. 2012 1040 ez tax form If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. 2012 1040 ez tax form The maximum additional exemption amount you can claim for all displaced individuals is $2,000. 2012 1040 ez tax form Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 2012 1040 ez tax form The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. 2012 1040 ez tax form If married filing separately, the $2,000 can be divided in $500 increments between the spouses. 2012 1040 ez tax form For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. 2012 1040 ez tax form If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. 2012 1040 ez tax form In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). 2012 1040 ez tax form To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. 2012 1040 ez tax form If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. 2012 1040 ez tax form You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 2012 1040 ez tax form You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 2012 1040 ez tax form Food, clothing, or personal items consumed or used by the displaced individual. 2012 1040 ez tax form Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 2012 1040 ez tax form Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 2012 1040 ez tax form However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. 2012 1040 ez tax form Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. 2012 1040 ez tax form For more information, see Form 8914. 2012 1040 ez tax form Education Credits This benefit applies only to the counties in Table 1. 2012 1040 ez tax form The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. 2012 1040 ez tax form The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. 2012 1040 ez tax form The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. 2012 1040 ez tax form The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. 2012 1040 ez tax form This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 2012 1040 ez tax form In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. 2012 1040 ez tax form Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2012 1040 ez tax form For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 2012 1040 ez tax form For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. 2012 1040 ez tax form The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 2012 1040 ez tax form The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2012 1040 ez tax form You will need to contact the eligible educational institution for qualified room and board costs. 2012 1040 ez tax form For more information, see Form 8863. 2012 1040 ez tax form See Form 8917 for the tuition and fees deduction. 2012 1040 ez tax form Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. 2012 1040 ez tax form Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. 2012 1040 ez tax form However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. 2012 1040 ez tax form This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. 2012 1040 ez tax form Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 2012 1040 ez tax form Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. 2012 1040 ez tax form If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 2012 1040 ez tax form This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. 2012 1040 ez tax form You may also have to reduce certain tax attributes by the amount excluded. 2012 1040 ez tax form For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 2012 1040 ez tax form Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. 2012 1040 ez tax form The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. 2012 1040 ez tax form However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 2012 1040 ez tax form The IRS has exercised this authority as follows. 2012 1040 ez tax form In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 2012 1040 ez tax form You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. 2012 1040 ez tax form Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. 2012 1040 ez tax form An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. 2012 1040 ez tax form The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2012 1040 ez tax form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2012 1040 ez tax form Use Form 5884-A to claim the credit. 2012 1040 ez tax form Employers affected by the severe storms, tornadoes, or flooding. 2012 1040 ez tax form   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Eligible employer. 2012 1040 ez tax form   For this purpose, an eligible employer is any employer who meets all of the following. 2012 1040 ez tax form Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. 2012 1040 ez tax form Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. 2012 1040 ez tax form Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Eligible employee. 2012 1040 ez tax form   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. 2012 1040 ez tax form An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. 2012 1040 ez tax form Qualified wages. 2012 1040 ez tax form   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. 2012 1040 ez tax form In addition, the wages must have been paid or incurred after the applicable disaster date. 2012 1040 ez tax form    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. 2012 1040 ez tax form    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2012 1040 ez tax form Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2012 1040 ez tax form Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2012 1040 ez tax form   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. 2012 1040 ez tax form For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2012 1040 ez tax form   Qualified wages do not include the following. 2012 1040 ez tax form Wages paid to your dependent or a related individual. 2012 1040 ez tax form See section 51(i)(1). 2012 1040 ez tax form Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. 2012 1040 ez tax form Wages for services of replacement workers during a strike or lockout. 2012 1040 ez tax form   For more information, see Form 5884-A. 2012 1040 ez tax form Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. 2012 1040 ez tax form An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 2012 1040 ez tax form The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. 2012 1040 ez tax form The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). 2012 1040 ez tax form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2012 1040 ez tax form The employer must use Form 5884-A to claim the credit. 2012 1040 ez tax form A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. 2012 1040 ez tax form The employee cannot be your dependent or a related individual. 2012 1040 ez tax form See section 51(i)(1). 2012 1040 ez tax form For more information, see Form 5884-A. 2012 1040 ez tax form Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. 2012 1040 ez tax form You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2012 1040 ez tax form Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 2012 1040 ez tax form Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 2012 1040 ez tax form Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. 2012 1040 ez tax form The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. 2012 1040 ez tax form For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 2012 1040 ez tax form For certified historic structures, the credit percentage is increased from 20% to 26%. 2012 1040 ez tax form For more information, see Form 3468, Investment Credit. 2012 1040 ez tax form Request for Copy or Transcript of Tax Return Request for copy of tax return. 2012 1040 ez tax form   You can use Form 4506 to order a copy of your tax return. 2012 1040 ez tax form Generally, there is a $57 fee for requesting each copy of a tax return. 2012 1040 ez tax form If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. 2012 1040 ez tax form Request for transcript of tax return. 2012 1040 ez tax form   You can use Form 4506-T to order a free transcript of your tax return. 2012 1040 ez tax form A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2012 1040 ez tax form You can also call 1-800-829-1040 to order a transcript. 2012 1040 ez tax form How To Get Tax Help Special IRS assistance. 2012 1040 ez tax form   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. 2012 1040 ez tax form We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. 2012 1040 ez tax form Call 1-866-562-5227 Monday through FridayIn English–7 a. 2012 1040 ez tax form m. 2012 1040 ez tax form to 10 p. 2012 1040 ez tax form m. 2012 1040 ez tax form local timeIn Spanish–8 a. 2012 1040 ez tax form m. 2012 1040 ez tax form to 9:30 p. 2012 1040 ez tax form m. 2012 1040 ez tax form local time   The IRS website at www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov has notices and other tax relief information. 2012 1040 ez tax form Check it periodically for any new guidance. 2012 1040 ez tax form You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2012 1040 ez tax form By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 1040 ez tax form Contacting your Taxpayer Advocate. 2012 1040 ez tax form   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 2012 1040 ez tax form Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. 2012 1040 ez tax form Our service is free, confidential, and tailored to meet your needs. 2012 1040 ez tax form You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. 2012 1040 ez tax form TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. 2012 1040 ez tax form This includes businesses as well as individuals. 2012 1040 ez tax form TAS employees know the IRS and how to navigate it. 2012 1040 ez tax form We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. 2012 1040 ez tax form TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. 2012 1040 ez tax form You can call your local advocate, whose number is in your phone book, in Pub. 2012 1040 ez tax form 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov/advocate. 2012 1040 ez tax form You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2012 1040 ez tax form You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. 2012 1040 ez tax form taxtoolkit. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov. 2012 1040 ez tax form Low Income Taxpayer Clinics (LITCs). 2012 1040 ez tax form   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. 2012 1040 ez tax form LITCs are independent from the IRS. 2012 1040 ez tax form Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. 2012 1040 ez tax form If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 2012 1040 ez tax form For more information, see Publication 4134, Low Income Taxpayer Clinic List. 2012 1040 ez tax form This publication is available at www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. 2012 1040 ez tax form Free tax services. 2012 1040 ez tax form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2012 1040 ez tax form It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2012 1040 ez tax form It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. 2012 1040 ez tax form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 1040 ez tax form Free help with your return. 2012 1040 ez tax form   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2012 1040 ez tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 1040 ez tax form Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 1040 ez tax form To find the nearest VITA or TCE site, call 1-800-829-1040. 2012 1040 ez tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 1040 ez tax form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. 2012 1040 ez tax form aarp. 2012 1040 ez tax form org/money/taxaide. 2012 1040 ez tax form   For more information on these programs, go to www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov and enter keyword “VITA” in the upper right-hand corner. 2012 1040 ez tax form Internet. 2012 1040 ez tax form You can access the IRS website at www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov 24 hours a day, 7 days a week to: E-file your return. 2012 1040 ez tax form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 1040 ez tax form Check the status of your 2009 refund. 2012 1040 ez tax form Go to www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov and click on Where's My Refund. 2012 1040 ez tax form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 1040 ez tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 1040 ez tax form Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040 ez tax form Download forms, instructions, and publications. 2012 1040 ez tax form Order IRS products online. 2012 1040 ez tax form Research your tax questions online. 2012 1040 ez tax form Search publications online by topic or keyword. 2012 1040 ez tax form Use the online Internal Revenue Code, Regulations, or other official guidance. 2012 1040 ez tax form View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 1040 ez tax form Figure your withholding allowances using the withholding calculator online at www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov/individuals. 2012 1040 ez tax form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. 2012 1040 ez tax form Sign up to receive local and national tax news by email. 2012 1040 ez tax form Get information on starting and operating a small business. 2012 1040 ez tax form Phone. 2012 1040 ez tax form Many services are available by phone. 2012 1040 ez tax form Ordering forms, instructions, and publications. 2012 1040 ez tax form Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 1040 ez tax form You should receive your order within 10 days. 2012 1040 ez tax form Asking tax questions. 2012 1040 ez tax form Call the IRS with your tax questions at 1-800-829-1040. 2012 1040 ez tax form Solving problems. 2012 1040 ez tax form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 1040 ez tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 1040 ez tax form Call your local Taxpayer Assistance Center for an appointment. 2012 1040 ez tax form To find the number, go to www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 ez tax form TTY/TDD equipment. 2012 1040 ez tax form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 1040 ez tax form TeleTax topics. 2012 1040 ez tax form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 1040 ez tax form Refund information. 2012 1040 ez tax form To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2012 1040 ez tax form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 1040 ez tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 1040 ez tax form Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040 ez tax form Refunds are sent out weekly on Fridays. 2012 1040 ez tax form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2012 1040 ez tax form Other refund information. 2012 1040 ez tax form To check the status of a prior year refund or amended return refund, call 1-800-829-1954. 2012 1040 ez tax form Evaluating the quality of our telephone services. 2012 1040 ez tax form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 1040 ez tax form One method is for a second IRS representative to listen in on or record random telephone calls. 2012 1040 ez tax form Another is to ask some callers to complete a short survey at the end of the call. 2012 1040 ez tax form Walk-in. 2012 1040 ez tax form Many products and services are available on a walk-in basis. 2012 1040 ez tax form Products. 2012 1040 ez tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 1040 ez tax form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2012 1040 ez tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 1040 ez tax form Services. 2012 1040 ez tax form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 1040 ez tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 1040 ez tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2012 1040 ez tax form No appointment is necessary—just walk in. 2012 1040 ez tax form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 1040 ez tax form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 1040 ez tax form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2012 1040 ez tax form All other issues will be handled without an appointment. 2012 1040 ez tax form To find the number of your local office, go to www. 2012 1040 ez tax form irs. 2012 1040 ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 ez tax form Mail. 2012 1040 ez tax form You can send your order for forms, instructions, and publications to the address below. 2012 1040 ez tax form You should receive a response within 10 days after your request is received. 2012 1040 ez tax form Internal Revenue Service1201 N. 2012 1040 ez tax form Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. 2012 1040 ez tax form 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Frequently Asked Questions: Do I Need a PTIN?

a. General Guidance

b. PTIN Scenarios

c. Supervised, Non-Signing, and Non-1040 Preparers

d. SSN Requirements for Obtaining a PTIN


a. General Guidance


1. Who needs a Preparer Tax Identification Number (PTIN)? (revised 2/22/12)

A PTIN must be obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of any U.S. federal tax return, claim for refund, or other tax form submitted to the IRS except the following:

Form SS-4, Application for Employer Identification Number;
Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding;
Form SS-16, Certificate of Election of Coverage under FICA;
Form W-2 series of returns;
Form W-7, Application for IRS Individual Taxpayer Identification Number;
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding;
Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment;
Form 872, Consent to Extend the Time to Assess Tax;
Form 906, Closing Agreement On Final Determination Covering Specific Matters;
Form 1098 series;
Form 1099 series;
Form 2848, Power of Attorney and Declaration of Representative;
Form 3115, Application for Change in Accounting Method;
Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits;
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners;
Form 4419, Application for Filing Information Returns Electronically;
Form 5300, Application for Determination for Employee Benefit Plan;
Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans;
Form 5310, Application for Determination for Terminating Plan;
Form 5500 series;
Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips;
Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests;
Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests;
Form 8508, Request for Waiver From Filing Information Returns Electronically;
Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request;
Form 8809, Application for Extension of Time to File Information Return;
Form 8821, Tax Information Authorization;
Form 8942, Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program

Refer to the scenarios for additional guidance.

2. Are individuals who are active attorneys and certified public accountants required to obtain a PTIN if they do not prepare all or substantially all of any tax return? (revised 2/22/12)

Attorneys and certified public accountants do not need to obtain a PTIN unless they prepare for compensation all or substantially all of a federal tax return or claim for refund.

3. Are enrolled retirement plan agents required to obtain a PTIN? (posted 11/4/11)

Enrolled Retirement Plan Agents are only required to obtain a PTIN if they prepare or assist in the preparation of all or substantially all of any tax return or claim for refund that is not on the list of forms exempt from the PTIN requirement. ERPAs that prepare only Form 5300 or 5500 series returns are not required to obtain a PTIN. See Notice 2011-91 for more information.

4. Can multiple individuals or one office share one PTIN? (revised 6/9/11)

No, every individual who, for compensation, prepares or assists in the preparation of a tax return or claim for refund must have his or her own PTIN and each tax return preparer may only obtain one PTIN.

5. If I don't have a PTIN, can I still prepare tax returns for compensation? (revised 10/10/13)

No. You must have a PTIN to prepare tax returns for compensation. 

6. Is there an age requirement for obtaining a PTIN? (posted 9/30/10)

Yes, applicants must be at least 18 years of age.

7. What penalties can be imposed against tax return preparers who don't have a current PTIN? (revised 2/22/12)

Failure to have a current PTIN could result in the imposition of Internal Revenue Code section 6695 penalties, injunction, and/or disciplinary action by the IRS Office of Professional Responsibility.

8. What is the difference between a PTIN and an EFIN? Does a preparer need both? (revised 2/22/12)

A Preparer Tax Identification Number (PTIN) is a number issued by the IRS to paid tax return preparers. It is used as the tax return preparer’s identification number and, when applicable, must be placed in the Paid Preparer section of a tax return that the tax return preparer prepared for compensation. There is an initial fee of $64.25 and an annual renewal fee of $63.00.

An Electronic Filing Identification Number (EFIN) is a number issued by the IRS to individuals or firms that have been approved as authorized IRS e-file providers.  It is included with all electronic return data transmitted to the IRS.  There is no fee for an EFIN.

Preparer Tax Identification Numbers are issued to individuals.  Electronic Filing Identification Numbers are issued to individuals or firms.  Most preparers need both.

9. If an employee of a business prepares the business’ tax returns as part of their job responsibilities, do they need to obtain a PTIN? (revised 9/28/10)

No. An employee who prepares his employer’s federal tax returns is not required to sign as a paid preparer. Accordingly, unless the employee prepares other federal tax returns for compensation, he or she is not required to register and obtain a PTIN.

10. Are e-file transmitters or intermediate service providers that do not prepare returns subject to the PTIN requirements? (revised 9/28/10)

No. E-file providers that assist in the formatting and transmission of tax returns electronically, but do not prepare all or substantially all of a federal tax return or claim for refund for compensation, are not required to obtain a PTIN.

11. Will the IRS share my PTIN application information with other people? (revised 4/19/12)

The law allows vendors and others to obtain the PTIN holder listing. PTIN holders are not allowed to opt out of the disclosure of their contact information because Freedom of Information Act (FOIA) laws make the information public. If you receive unwanted email solicitations due to this required disclosure, the Federal Trade Commission, Bureau of Consumer Protection can best advise you whether an email violates the CAN-SPAM Act of 2003 and how to report violations.

You should also review the PTIN application Privacy Policy.

In order to maintain privacy PTIN holders may want to review and/or update contact information


b. PTIN Scenarios


1. I am a tax return preparer, and I have a PTIN.  My firm employs a bookkeeper.  She gathers client receipts and invoices, and organizes and records all information for me.  Although I use the information that our bookkeeper has compiled, I prepare my clients’ tax returns and make all substantive determinations that go into computing the tax liability.  Does my bookkeeper need to have a PTIN? (posted 9/28/10)

No, she is not a tax return preparer, and is not required to have a PTIN.

2. I am a tax return preparer, and I have a PTIN.  Every tax filing season I hire two paid interns from the accounting program at a local college to help me during the busy season.  The interns perform data entry from the tax organizer that my clients fill out, and assemble the documentation that the clients have submitted.  Where clients have submitted incomplete information, or more information is needed, the interns may call clients to gather information missing from the tax organizer, but they are not allowed to provide advice or answer tax law questions.  I prepare and sign all my clients’ returns.  Do my interns need to have a PTIN?  (posted 9/28/10)

No, the interns are not tax return preparers, and are not required to have a PTIN.

3. Same facts as above, but in order to help my interns get exposure to the tax system, I allow them to work with clients who have very simple tax situations, and prepare the Form 1040-EZ.  I review the forms carefully, and sign them.  Are my interns required to have PTINs? (posted 9/28/10)

Yes, the interns are tax return preparers and are required to have a PTIN, whether or not they sign the returns.

4. I am a tax return preparer, and I have a PTIN.  I have an administrative assistant in the office who also performs data entry during tax filing season.  At times, clients call and provide him with information, which he records in the system.  Using the data he has entered, I meet with my clients and provide advice as needed.   I then prepare and sign their returns.  Is my administrative assistant required to have a PTIN? posted 9/28/10)

No, the administrative assistant is not a tax return preparer, and is not required to have a PTIN.

5. I am a retired tax professional, and I volunteer during the tax filing season.  I volunteer at a VITA site, where I prepare individual tax returns for lower-income individuals for no compensation.  Do I need to have a PTIN? (revised 10/10/13)

No, you are not required to have a PTIN.

6. I run a small tax return preparation business that is heavily software-based.  I employ four associates who sit with taxpayers and walk through a step-by-step software program that uses an “interview” process that results in a draft tax return.  I check and sign the returns, and I have a PTIN.  Do my four associates need to have a PTIN? (posted 9/28/10)

You will need to perform additional analysis to determine whether your four associates must have a PTIN.  The answer depends on the specific circumstances of your firm.  In general, if individuals prepare, or assist in preparing, all or substantially all of a tax return, including making determinations that affect tax liability, they must have a PTIN.

7. I am a reporting agent who prepares Forms 94X series returns for my clients for compensation.  I do not exercise any discretion or independent judgment on my client's underlying tax positions and I do not render tax advice to any of my clients.  Do I need a PTIN?  (revised 1/3/11)

No.  The PTIN regulations incorporate the carve-out from the definition of tax return preparer in Treasury Regulation section 301.7701–15(f) for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund.  Example one under Treasury Regulation section 301.7701-15(f)(6) provides that reporting agents who do not exercise any discretion or independent judgment on the client's underlying tax positions and who do not render tax advice to any clients are carved-out under this exception and, therefore, are not tax return preparers.

8. I am a reporting agent who prepares Forms 94X series returns for my clients for compensation.  On occasion, my clients ask me for assistance with issues such as determining whether their workers are employees or independent contractors for federal tax purposes.  Do I need a PTIN? (revised 1/3/11)

Yes.  The PTIN regulations require all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to register and obtain a PTIN.  The carve-out from the definition of tax return preparer for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund does not apply to reporting agents who render tax advice to any client (example two under Treasury Regulation section 301.7701-15(f)(6)).

9. I am a retirement plan administrator who prepares Forms 5500 and the accompanying schedules for my clients. I also prepare Forms 8955-SSA and Form 5558 for my clients. While the Form 5500 series returns are included in the list of forms exempted from the PTIN requirements in Notice 2011-6, the Forms 8955-SSA and Forms 5558 are not included in that list. Am I required to obtain a PTIN? (posted 3/4/11)

No. The Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Participants, and Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, are, for purposes of Notice 2011-6, part of the "Form 5500 series" of tax returns inasmuch as these forms are prepared either in conjunction with the filing of a retirement plan's Form 5500 filing or to request an extension of time to file a Form 5500 series tax return.

10. Is an attorney or a certified public accountant required to obtain a PTIN if the attorney or certified public accountant only advises a client regarding an issue that is reflected on a claim for refund? (posted 3/4/11)

An attorney or certified public accountant is required to obtain a PTIN if the attorney or certified public accountant prepares, or assists in preparing, all or substantially all of a return or claim for refund. Under the authority of section 1.6109-2(h), however, an attorney or certified public accountant will not be required to obtain a PTIN if the attorney or certified public accountant only advises a client regarding an issue that is reflected on a claim for refund and neither the attorney or certified public accountant nor any person in the firm of the attorney or certified public accountant signs or is required to sign the claim for refund under Treasury Regulation sections 301.7701-15(b)(1) and 1.6695-1(b). The attorney or certified public accountant in question is still a nonsigning tax return preparer subject to penalty under section 6694 if the attorney or certified public accountant has prepared all or a substantial portion of the claim for refund within the meaning of Treasury Regulation section 301.7701-15(b)(3).

11. Our company prepares Forms 2290 for our clients.  It is the only federal tax form we prepare.  Are our employees subject to any of the new regulations? (revised 2/7/13)

Yes, any individual who receives compensation for preparing Forms 2290 is required to register with the IRS and obtain a PTIN.

12. If someone only prepares or assists with preparing Form 1023 for compensation, should they obtain a PTIN? (posted 3/7/12)
 
Generally yes.  More information about PTIN requirements for preparers of exempt organization forms is available here


c. Supervised, Non-Signing, and Non-1040 Preparers


1.  What is a supervised preparer?  Do supervised preparers need a PTIN? (revised 2/7/13)

A supervised preparer is a non-signing preparer who is employed by a law firm, CPA firm or other recognized firm (a firm that is at least 80 percent owned by attorneys, CPAs, or enrolled agents).  The returns they prepare are signed by a supervising attorney, CPA or enrolled agent at the firm. 

A supervised preparer does need a PTIN and must provide their supervisor’s PTIN on their PTIN application or renewal.

Additional guidance on supervised preparers is available in Notice 2011-6 (or view the Fact Sheet).

2. I own a tax preparation business and I review and sign all the returns my employees prepare.  Do they need PTINs?  (revised 2/7/13)

Yes.  Anyone you hire to prepare tax returns needs a PTIN regardless of whether you review and sign the returns.

3. What are the requirements for people who prepare returns other than the Form 1040 series? (revised 2/7/13)

Non-1040 preparers generally need a PTIN.  For exemptions to the PTIN requirement, see FAQ 1 at the top of this page under General Guidance

4. When multiple paid preparers are involved in preparation and/or review of a return, who is required to sign the return?  (posted 8/11/10)

Existing Treasury regulations under sections 1.6695-1(b) and 301.7701-15(b)(1) provide that a signing tax return preparer is the individual tax return preparer who has the primary responsibility for the overall accuracy of the preparation of a return.  The PTIN requirements, which require all preparers to register and obtain a PTIN, do not change the existing rules regarding who is the signing tax return preparer.

5. Are non-signing preparers disclosed on each return prepared even if another preparer reviews and signs it? (revised 2/7/13)

No, the names of non-signing preparers are not disclosed on the return.  Although there is no plan to expand the paid preparer section of the return to include non-signing preparers, they still are required to have a PTIN.

6. If I don't prepare any Form 1040 returns but prepare returns that flow-through to Forms 1040 such as Schedules K-1 for Forms 1065 or 1120S, how do I answer the question, &quotDo you prepare Form 1040 series tax returns?&quot (posted 10/12/11)
 
You should answer &quotno&quot.


d. SSN Requirements for Obtaining a PTIN


1. Is a social security number required to obtain a PTIN? (revised 4/13/11)

Individuals generally are required to provide their social security numbers when they obtain a PTIN.  However, U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons and foreign persons who are not eligible to obtain a social security number and have a permanent non-U.S. address may obtain a PTIN without a social security number.  These individuals are required to provide supplemental documentation to verify their identity and substantiate their eligibility for a PTIN under these specific exceptions.  See questions 2 and 3 below or Revenue Procedure 2010-41 for additional guidance.

Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address, and can provide documentation to support that status.

2. How do U.S. citizens without a social security number due to a conscientious objection for religious reasons obtain a PTIN? (updated 3/21/14)

U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons must complete Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, either online or on paper, and a paper Form 8945, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection.

Documentation to substantiate identity, U.S. citizenship, and status as a member of a recognized religious group must accompany the Form 8945.  Documentation requirements and mailing information are included in the Form 8945 instructions. Allow 4-6 weeks to process your PTIN application.

3. How do foreign preparers without a social security number obtain a PTIN? (updated 3/21/14)

A foreign preparer who does not have and is not eligible to obtain a social security number and is neither a citizen of the U.S. nor a resident alien of the U.S. as defined in section 7701(b)(1)(A) will need to complete the Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, either online or on paper, and a paper Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number. Only preparers that have a foreign (non-U.S.) address may file this form.

Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address.

Documentation to substantiate identity and eligibility must accompany the Form 8946. Documentation requirements and mailing information are included in the Form 8946 instructions.

Allow 4-6 weeks to process your PTIN application.  

4. I have a social security number, but have not filed an income tax return with the IRS. My individual income tax returns were filed with the Departamento de Hacienda (Puerto Rico). How do I obtain a PTIN? (updated 3/21/2014)

A Puerto Rican resident who has never filed a U.S. individual income tax return must submit a paper Form W-12 PTIN application. Ensure the address on Line 15 of the Form W-12 matches the information from your Hacienda tax return information. 

Include the following with your W-12 application:

  • Check or money order for $64.25 (make payable to IRS Tax Pro PTIN Fee)  
  • An original, certified, or notarized copy of your social security card along with one other government issued document that contains a current photo ID. Examples of acceptable supporting documents are listed below. All documents must be a current original, certified, or notarized and must verify your name. Refer to Form W-12 instructions for complete information regarding acceptable supporting documentation and application requirements.
    Examples of acceptable supporting documents:
    - Passport/Passport Card
    - Driver's License
    - U.S. State ID Card
    - Military ID Card
    - National ID card

Return to Return Preparer Program FAQs

Page Last Reviewed or Updated: 21-Mar-2014

The 2012 1040 Ez Tax Form

2012 1040 ez tax form 22. 2012 1040 ez tax form   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. 2012 1040 ez tax form Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. 2012 1040 ez tax form Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. 2012 1040 ez tax form Ejemplos. 2012 1040 ez tax form Formulario 1099-S. 2012 1040 ez tax form Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). 2012 1040 ez tax form También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. 2012 1040 ez tax form Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). 2012 1040 ez tax form Impuestos generales sobre ventas (estatales y locales). 2012 1040 ez tax form Impuestos sobre bienes raíces (estatales, locales, y extranjeros). 2012 1040 ez tax form Impuestos sobre bienes muebles (estatales y locales). 2012 1040 ez tax form Impuestos y cargos que usted no puede deducir. 2012 1040 ez tax form Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. 2012 1040 ez tax form Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. 2012 1040 ez tax form Impuestos de negocio. 2012 1040 ez tax form   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. 2012 1040 ez tax form Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. 2012 1040 ez tax form Impuestos estatales o locales. 2012 1040 ez tax form   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. 2012 1040 ez tax form UU. 2012 1040 ez tax form o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. 2012 1040 ez tax form Gobierno tribal de indios estadounidenses. 2012 1040 ez tax form   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. 2012 1040 ez tax form Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. 2012 1040 ez tax form Impuestos generales sobre las ventas. 2012 1040 ez tax form   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. 2012 1040 ez tax form Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. 2012 1040 ez tax form Impuestos extranjeros. 2012 1040 ez tax form   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. 2012 1040 ez tax form Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. 2012 1040 ez tax form Usted tiene que pagar el impuesto durante su año tributario. 2012 1040 ez tax form Se le tiene que gravar el impuesto a usted. 2012 1040 ez tax form   En general, sólo puede deducir los impuestos que se le gravan a usted. 2012 1040 ez tax form   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. 2012 1040 ez tax form Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. 2012 1040 ez tax form Tiene que pagar el impuesto durante su año tributario. 2012 1040 ez tax form   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. 2012 1040 ez tax form Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. 2012 1040 ez tax form Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. 2012 1040 ez tax form Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). 2012 1040 ez tax form Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. 2012 1040 ez tax form    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. 2012 1040 ez tax form Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. 2012 1040 ez tax form Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. 2012 1040 ez tax form Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. 2012 1040 ez tax form Vea Impuestos Generales sobre las Ventas , mas adelante. 2012 1040 ez tax form Excepción. 2012 1040 ez tax form    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. 2012 1040 ez tax form Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. 2012 1040 ez tax form Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. 2012 1040 ez tax form   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. 2012 1040 ez tax form Sus Formularios W-2 indicarán la cantidad. 2012 1040 ez tax form Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. 2012 1040 ez tax form Pagos de impuesto estimado. 2012 1040 ez tax form   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. 2012 1040 ez tax form Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. 2012 1040 ez tax form Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. 2012 1040 ez tax form Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. 2012 1040 ez tax form No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. 2012 1040 ez tax form Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. 2012 1040 ez tax form Reembolso aplicado a los impuestos. 2012 1040 ez tax form   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. 2012 1040 ez tax form    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. 2012 1040 ez tax form Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. 2012 1040 ez tax form   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. 2012 1040 ez tax form Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. 2012 1040 ez tax form Declaraciones federales separadas. 2012 1040 ez tax form   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. 2012 1040 ez tax form Declaraciones conjuntas estatales y locales. 2012 1040 ez tax form   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. 2012 1040 ez tax form Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. 2012 1040 ez tax form Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. 2012 1040 ez tax form Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. 2012 1040 ez tax form De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. 2012 1040 ez tax form Declaración conjunta federal. 2012 1040 ez tax form   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. 2012 1040 ez tax form Aportaciones a fondos de beneficios estatales. 2012 1040 ez tax form    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. 2012 1040 ez tax form Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. 2012 1040 ez tax form Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). 2012 1040 ez tax form Fondo de Compensación por Desempleo de Alaska. 2012 1040 ez tax form Fondo de Beneficios por Incapacidad no Laboral de California. 2012 1040 ez tax form Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. 2012 1040 ez tax form Fondo de Compensación por Desempleo de Nueva Jersey. 2012 1040 ez tax form Fondo de Beneficios por Incapacidad no Laboral de Nueva York. 2012 1040 ez tax form Fondo de Compensación por Desempleo de Pennsylvania. 2012 1040 ez tax form Fondo de Beneficios Temporales por Incapacidad de Rhode Island. 2012 1040 ez tax form Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. 2012 1040 ez tax form    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. 2012 1040 ez tax form Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. 2012 1040 ez tax form   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. 2012 1040 ez tax form Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. 2012 1040 ez tax form Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. 2012 1040 ez tax form Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. 2012 1040 ez tax form Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. 2012 1040 ez tax form Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. 2012 1040 ez tax form Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. 2012 1040 ez tax form UU. 2012 1040 ez tax form , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. 2012 1040 ez tax form Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. 2012 1040 ez tax form S. 2012 1040 ez tax form Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. 2012 1040 ez tax form UU. 2012 1040 ez tax form en el extranjero), en inglés. 2012 1040 ez tax form Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. 2012 1040 ez tax form Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). 2012 1040 ez tax form Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. 2012 1040 ez tax form Gastos reales. 2012 1040 ez tax form   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. 2012 1040 ez tax form No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. 2012 1040 ez tax form Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. 2012 1040 ez tax form Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. 2012 1040 ez tax form No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. 2012 1040 ez tax form Vehículos de motor. 2012 1040 ez tax form   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. 2012 1040 ez tax form Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. 2012 1040 ez tax form Tablas de las tarifas opcionales para impuestos sobre las ventas. 2012 1040 ez tax form   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). 2012 1040 ez tax form Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. 2012 1040 ez tax form   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. 2012 1040 ez tax form Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. 2012 1040 ez tax form Beneficios para veteranos. 2012 1040 ez tax form Paga por combate no tributable. 2012 1040 ez tax form Compensación del seguro obrero. 2012 1040 ez tax form La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. 2012 1040 ez tax form La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. 2012 1040 ez tax form Pagos de beneficios de asistencia pública. 2012 1040 ez tax form   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. 2012 1040 ez tax form Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. 2012 1040 ez tax form Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. 2012 1040 ez tax form Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. 2012 1040 ez tax form Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. 2012 1040 ez tax form Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. 2012 1040 ez tax form Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. 2012 1040 ez tax form Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. 2012 1040 ez tax form   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. 2012 1040 ez tax form La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. 2012 1040 ez tax form Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. 2012 1040 ez tax form División de los impuestos sobre bienes raíces entre compradores y vendedores. 2012 1040 ez tax form   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. 2012 1040 ez tax form   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. 2012 1040 ez tax form Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. 2012 1040 ez tax form Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. 2012 1040 ez tax form Esto corresponde independientemente de las fechas de gravamen bajo la ley local. 2012 1040 ez tax form Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. 2012 1040 ez tax form    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. 2012 1040 ez tax form Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. 2012 1040 ez tax form Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. 2012 1040 ez tax form El comprador tiene que incluir la misma cantidad en su costo de la propiedad. 2012 1040 ez tax form   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. 2012 1040 ez tax form Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. 2012 1040 ez tax form Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. 2012 1040 ez tax form Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. 2012 1040 ez tax form Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . 2012 1040 ez tax form 4. 2012 1040 ez tax form Multiplique la línea 1 por la línea 3. 2012 1040 ez tax form Ésta es su deducción. 2012 1040 ez tax form Anótela en la línea 6 del Anexo A (Formulario 1040). 2012 1040 ez tax form   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. 2012 1040 ez tax form La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. 2012 1040 ez tax form Impuestos sobre bienes raíces de años anteriores. 2012 1040 ez tax form   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. 2012 1040 ez tax form Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. 2012 1040 ez tax form El vendedor puede deducir estos impuestos pagados por el comprador. 2012 1040 ez tax form Sin embargo, el vendedor tiene que incluirlos en el precio de venta. 2012 1040 ez tax form Ejemplos. 2012 1040 ez tax form   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. 2012 1040 ez tax form Ejemplo 1. 2012 1040 ez tax form El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. 2012 1040 ez tax form El plazo para pagar vence el 1 de agosto. 2012 1040 ez tax form El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. 2012 1040 ez tax form El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. 2012 1040 ez tax form Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. 2012 1040 ez tax form Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. 2012 1040 ez tax form José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). 2012 1040 ez tax form Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. 2012 1040 ez tax form Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. 2012 1040 ez tax form Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. 2012 1040 ez tax form Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. 2012 1040 ez tax form Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . 2012 1040 ez tax form 3452 4. 2012 1040 ez tax form Multiplique la línea 1 por la línea 3. 2012 1040 ez tax form Ésta es su deducción. 2012 1040 ez tax form Anótela en la línea 6 del Anexo A (Formulario 1040). 2012 1040 ez tax form $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. 2012 1040 ez tax form Los compradores suman los $214 al costo de su vivienda. 2012 1040 ez tax form José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). 2012 1040 ez tax form Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. 2012 1040 ez tax form Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. 2012 1040 ez tax form Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. 2012 1040 ez tax form Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. 2012 1040 ez tax form Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . 2012 1040 ez tax form 6658 4. 2012 1040 ez tax form Multiplique la línea 1 por la línea 3. 2012 1040 ez tax form Ésta es su deducción. 2012 1040 ez tax form Anótela en la línea 6 del Anexo A (Formulario 1040). 2012 1040 ez tax form $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. 2012 1040 ez tax form Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. 2012 1040 ez tax form La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. 2012 1040 ez tax form Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). 2012 1040 ez tax form Ejemplo 2. 2012 1040 ez tax form Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. 2012 1040 ez tax form Su año tributario de bienes raíces para la nueva casa es el año natural. 2012 1040 ez tax form Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. 2012 1040 ez tax form El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. 2012 1040 ez tax form Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. 2012 1040 ez tax form Los impuestos sobre bienes raíces para el año 2012 fueron $680. 2012 1040 ez tax form Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. 2012 1040 ez tax form Estos impuestos fueron para el año tributario de bienes raíces de 2012. 2012 1040 ez tax form Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. 2012 1040 ez tax form En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. 2012 1040 ez tax form En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. 2012 1040 ez tax form Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. 2012 1040 ez tax form Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. 2012 1040 ez tax form Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. 2012 1040 ez tax form Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. 2012 1040 ez tax form Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. 2012 1040 ez tax form Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . 2012 1040 ez tax form 6658 4. 2012 1040 ez tax form Multiplique la línea 1 por la línea 3. 2012 1040 ez tax form Ésta es su deducción. 2012 1040 ez tax form Anótela en la línea 6 del Anexo A (Formulario 1040). 2012 1040 ez tax form $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. 2012 1040 ez tax form Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. 2012 1040 ez tax form Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. 2012 1040 ez tax form El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. 2012 1040 ez tax form El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. 2012 1040 ez tax form Formulario 1099-S. 2012 1040 ez tax form   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. 2012 1040 ez tax form El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. 2012 1040 ez tax form El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. 2012 1040 ez tax form   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. 2012 1040 ez tax form El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). 2012 1040 ez tax form Vea Reembolso (o rebaja) , más adelante. 2012 1040 ez tax form Impuestos depositados en plica. 2012 1040 ez tax form   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. 2012 1040 ez tax form Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. 2012 1040 ez tax form Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. 2012 1040 ez tax form Tenencia en su totalidad. 2012 1040 ez tax form   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. 2012 1040 ez tax form Personas divorciadas. 2012 1040 ez tax form   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. 2012 1040 ez tax form Vea Impuestos y seguro en el capítulo 18 para más información. 2012 1040 ez tax form Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. 2012 1040 ez tax form   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. 2012 1040 ez tax form Reembolso (o rebaja). 2012 1040 ez tax form   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. 2012 1040 ez tax form Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. 2012 1040 ez tax form Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. 2012 1040 ez tax form Para más información, vea Recuperación de Fondos en el capítulo 12. 2012 1040 ez tax form Tabla 22-1. 2012 1040 ez tax form ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. 2012 1040 ez tax form Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). 2012 1040 ez tax form     Multas y sanciones. 2012 1040 ez tax form Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. 2012 1040 ez tax form Impuestos federales sobre los ingresos. 2012 1040 ez tax form   Impuestos extranjeros sobre los ingresos. 2012 1040 ez tax form Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. 2012 1040 ez tax form   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . 2012 1040 ez tax form Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. 2012 1040 ez tax form Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. 2012 1040 ez tax form Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. 2012 1040 ez tax form Otros Impuestos Impuestos que son gastos de su ocupación o negocio. 2012 1040 ez tax form Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. 2012 1040 ez tax form   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. 2012 1040 ez tax form Impuestos per cápita. 2012 1040 ez tax form   Impuestos sobre una profesión u ocupación. 2012 1040 ez tax form Vea el capítulo 28. 2012 1040 ez tax form     La mitad del impuesto sobre el trabajo por cuenta propia pagado. 2012 1040 ez tax form   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. 2012 1040 ez tax form Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. 2012 1040 ez tax form Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. 2012 1040 ez tax form Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). 2012 1040 ez tax form   Impuestos extranjeros sobre bienes raíces. 2012 1040 ez tax form Impuestos para beneficios locales (con excepciones). 2012 1040 ez tax form Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . 2012 1040 ez tax form   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. 2012 1040 ez tax form Cargos por la recogida de basura y desperdicios (hay excepciones). 2012 1040 ez tax form Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . 2012 1040 ez tax form     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. 2012 1040 ez tax form     Cuotas de la asociación de propietarios de viviendas. 2012 1040 ez tax form Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. 2012 1040 ez tax form Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). 2012 1040 ez tax form Impuestos de traspaso (impuestos de timbre). 2012 1040 ez tax form Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. 2012 1040 ez tax form Cuotas de la asociación de propietarios de vivienda. 2012 1040 ez tax form Impuestos por beneficios locales. 2012 1040 ez tax form   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. 2012 1040 ez tax form Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. 2012 1040 ez tax form Debe aumentar la base de su propiedad por la cantidad pagada. 2012 1040 ez tax form   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. 2012 1040 ez tax form Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. 2012 1040 ez tax form Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. 2012 1040 ez tax form    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. 2012 1040 ez tax form Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. 2012 1040 ez tax form Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. 2012 1040 ez tax form Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. 2012 1040 ez tax form Cargos detallados por servicios. 2012 1040 ez tax form    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. 2012 1040 ez tax form Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). 2012 1040 ez tax form    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. 2012 1040 ez tax form Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. 2012 1040 ez tax form Excepción. 2012 1040 ez tax form   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. 2012 1040 ez tax form Impuestos de traspaso (impuestos de timbre). 2012 1040 ez tax form   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. 2012 1040 ez tax form Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. 2012 1040 ez tax form Si los paga el comprador, se incluyen en la base del costo de los bienes. 2012 1040 ez tax form Aumento del alquiler debido a impuestos sobre bienes raíces más altos. 2012 1040 ez tax form   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. 2012 1040 ez tax form Cuotas de la asociación de propietarios de vivienda. 2012 1040 ez tax form   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. 2012 1040 ez tax form Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. 2012 1040 ez tax form Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. 2012 1040 ez tax form Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. 2012 1040 ez tax form Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. 2012 1040 ez tax form Ejemplo. 2012 1040 ez tax form El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. 2012 1040 ez tax form Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. 2012 1040 ez tax form Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. 2012 1040 ez tax form Los $17 restantes ($0. 2012 1040 ez tax form 50 x 34), basados en el peso, no se pueden deducir. 2012 1040 ez tax form Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. 2012 1040 ez tax form Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. 2012 1040 ez tax form Vea la Tabla 22-1. 2012 1040 ez tax form Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. 2012 1040 ez tax form Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. 2012 1040 ez tax form No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. 2012 1040 ez tax form Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. 2012 1040 ez tax form Para más información, vea los capítulos 21 y 32. 2012 1040 ez tax form Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. 2012 1040 ez tax form No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. 2012 1040 ez tax form En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. 2012 1040 ez tax form Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. 2012 1040 ez tax form Impuestos federales sobre los ingresos. 2012 1040 ez tax form Incluye impuestos sobre los ingresos retenidos de su paga. 2012 1040 ez tax form Multas y sanciones. 2012 1040 ez tax form No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. 2012 1040 ez tax form Impuestos sobre donaciones. 2012 1040 ez tax form Cargos por licencias. 2012 1040 ez tax form No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). 2012 1040 ez tax form Impuestos per cápita. 2012 1040 ez tax form No puede deducir los impuestos per cápita estatales o locales. 2012 1040 ez tax form Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. 2012 1040 ez tax form Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. 2012 1040 ez tax form Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. 2012 1040 ez tax form    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. 2012 1040 ez tax form Marque el recuadro a en la línea 5. 2012 1040 ez tax form Impuestos generales sobre las ventas. 2012 1040 ez tax form   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). 2012 1040 ez tax form Usted tiene que marcar el recuadro b en la línea 5. 2012 1040 ez tax form Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). 2012 1040 ez tax form Impuestos extranjeros sobre los ingresos. 2012 1040 ez tax form   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. 2012 1040 ez tax form UU. 2012 1040 ez tax form en la línea 47 del Formulario 1040. 2012 1040 ez tax form Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. 2012 1040 ez tax form Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. 2012 1040 ez tax form Impuestos sobre bienes raíces e impuestos sobre bienes muebles. 2012 1040 ez tax form    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. 2012 1040 ez tax form En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). 2012 1040 ez tax form Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). 2012 1040 ez tax form Impuestos sobre el trabajo por cuenta propia. 2012 1040 ez tax form    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. 2012 1040 ez tax form Otros impuestos. 2012 1040 ez tax form    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). 2012 1040 ez tax form Prev  Up  Next   Home   More Online Publications