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760 State Tax Form 2013

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760 State Tax Form 2013

760 state tax form 2013 2. 760 state tax form 2013   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. 760 state tax form 2013 Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. 760 state tax form 2013 Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. 760 state tax form 2013 Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. 760 state tax form 2013 The annual accounting period for your income tax return is called a tax year. 760 state tax form 2013 You can use one of the following tax years. 760 state tax form 2013 A calendar tax year. 760 state tax form 2013 A fiscal tax year. 760 state tax form 2013 Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. 760 state tax form 2013 A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. 760 state tax form 2013 Calendar tax year. 760 state tax form 2013   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. 760 state tax form 2013   You must adopt the calendar tax year if any of the following apply. 760 state tax form 2013 You do not keep books. 760 state tax form 2013 You have no annual accounting period. 760 state tax form 2013 Your present tax year does not qualify as a fiscal year. 760 state tax form 2013 Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. 760 state tax form 2013   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. 760 state tax form 2013 For more information, see Change in tax year, later. 760 state tax form 2013   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. 760 state tax form 2013 Fiscal tax year. 760 state tax form 2013   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. 760 state tax form 2013 A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. 760 state tax form 2013   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. 760 state tax form 2013   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. 760 state tax form 2013 Change in tax year. 760 state tax form 2013   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. 760 state tax form 2013 See the Instructions for Form 1128 for exceptions. 760 state tax form 2013 If you qualify for an automatic approval request, a user fee is not required. 760 state tax form 2013 If you do not qualify for automatic approval, a ruling must be requested. 760 state tax form 2013 See the instructions for Form 1128 for information about user fees if you are requesting a ruling. 760 state tax form 2013 Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. 760 state tax form 2013 Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. 760 state tax form 2013 You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. 760 state tax form 2013 After that, if you want to change your accounting method, you must generally get IRS approval. 760 state tax form 2013 See Change in Accounting Method, later. 760 state tax form 2013 Kinds of methods. 760 state tax form 2013   Generally, you can use any of the following accounting methods. 760 state tax form 2013 Cash method. 760 state tax form 2013 An accrual method. 760 state tax form 2013 Special methods of accounting for certain items of income and expenses. 760 state tax form 2013 Combination method using elements of two or more of the above. 760 state tax form 2013 You must use the same accounting method to figure your taxable income and to keep your books. 760 state tax form 2013 Also, you must use an accounting method that clearly shows your income. 760 state tax form 2013 Business and personal items. 760 state tax form 2013   You can account for business and personal items under different accounting methods. 760 state tax form 2013 For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. 760 state tax form 2013 Two or more businesses. 760 state tax form 2013   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. 760 state tax form 2013 They are separate and distinct only if you maintain complete and separate books and records for each business. 760 state tax form 2013 Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. 760 state tax form 2013 However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. 760 state tax form 2013 For more information, see Inventories, later. 760 state tax form 2013 Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. 760 state tax form 2013 If you receive property or services, you must include their fair market value in income. 760 state tax form 2013 Example. 760 state tax form 2013 On December 30, 2012, Mrs. 760 state tax form 2013 Sycamore sent you a check for interior decorating services you provided to her. 760 state tax form 2013 You received the check on January 2, 2013. 760 state tax form 2013 You must include the amount of the check in income for 2013. 760 state tax form 2013 Constructive receipt. 760 state tax form 2013   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. 760 state tax form 2013 You do not need to have possession of it. 760 state tax form 2013 If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. 760 state tax form 2013 Example. 760 state tax form 2013 Interest is credited to your bank account in December 2013. 760 state tax form 2013 You do not withdraw it or enter it into your passbook until 2014. 760 state tax form 2013 You must include it in your gross income for 2013. 760 state tax form 2013 Delaying receipt of income. 760 state tax form 2013   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. 760 state tax form 2013 You must report the income in the year the property is received or made available to you without restriction. 760 state tax form 2013 Example. 760 state tax form 2013 Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. 760 state tax form 2013 She was told in December that her payment was available. 760 state tax form 2013 At her request, she was not paid until January 2014. 760 state tax form 2013 She must include this payment in her 2013 income because it was constructively received in 2013. 760 state tax form 2013 Checks. 760 state tax form 2013   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. 760 state tax form 2013 Example. 760 state tax form 2013 Dr. 760 state tax form 2013 Redd received a check for $500 on December 31, 2013, from a patient. 760 state tax form 2013 She could not deposit the check in her business account until January 2, 2014. 760 state tax form 2013 She must include this fee in her income for 2013. 760 state tax form 2013 Debts paid by another person or canceled. 760 state tax form 2013   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. 760 state tax form 2013 If you receive income in this way, you constructively receive the income when the debt is canceled or paid. 760 state tax form 2013 For more information, see Canceled Debt under Kinds of Income in chapter 5. 760 state tax form 2013 Repayment of income. 760 state tax form 2013   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. 760 state tax form 2013 If the amount you repay is over $3,000, a special rule applies. 760 state tax form 2013 For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. 760 state tax form 2013 Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. 760 state tax form 2013 This includes business expenses for which you contest liability. 760 state tax form 2013 However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. 760 state tax form 2013 Expenses paid in advance. 760 state tax form 2013   You can deduct an expense you pay in advance only in the year to which it applies. 760 state tax form 2013 Example. 760 state tax form 2013 You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. 760 state tax form 2013 You can deduct $500 in 2013 and $500 in 2014. 760 state tax form 2013 Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. 760 state tax form 2013 The purpose of an accrual method of accounting is to match income and expenses in the correct year. 760 state tax form 2013 Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. 760 state tax form 2013 Example. 760 state tax form 2013 You are a calendar year accrual method taxpayer. 760 state tax form 2013 You sold a computer on December 28, 2013. 760 state tax form 2013 You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. 760 state tax form 2013 You must include the amount received for the computer in your 2013 income. 760 state tax form 2013 Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. 760 state tax form 2013 Estimated income. 760 state tax form 2013   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. 760 state tax form 2013 Change in payment schedule for services. 760 state tax form 2013   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. 760 state tax form 2013 Advance payments for services. 760 state tax form 2013   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. 760 state tax form 2013 However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. 760 state tax form 2013 However, you cannot postpone including any payment beyond that tax year. 760 state tax form 2013   For more information, see Advance Payment for Services under Accrual Method in Publication 538. 760 state tax form 2013 That publication also explains special rules for reporting the following types of income. 760 state tax form 2013 Advance payments for service agreements. 760 state tax form 2013 Prepaid rent. 760 state tax form 2013 Advance payments for sales. 760 state tax form 2013   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. 760 state tax form 2013 If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. 760 state tax form 2013 An agreement includes a gift certificate that can be redeemed for goods. 760 state tax form 2013 Treat amounts that are due and payable as amounts you received. 760 state tax form 2013   You generally include an advance payment in income for the tax year in which you receive it. 760 state tax form 2013 However, you can use an alternative method. 760 state tax form 2013 For information about the alternative method, see Publication 538. 760 state tax form 2013 Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. 760 state tax form 2013 The all-events test has been met. 760 state tax form 2013 The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. 760 state tax form 2013 Economic performance has occurred. 760 state tax form 2013 Economic performance. 760 state tax form 2013   You generally cannot deduct or capitalize a business expense until economic performance occurs. 760 state tax form 2013 If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. 760 state tax form 2013 If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. 760 state tax form 2013 An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. 760 state tax form 2013 For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. 760 state tax form 2013 Example. 760 state tax form 2013 You are a calendar year taxpayer and use an accrual method of accounting. 760 state tax form 2013 You buy office supplies in December 2013. 760 state tax form 2013 You receive the supplies and the bill in December, but you pay the bill in January 2014. 760 state tax form 2013 You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. 760 state tax form 2013 Your office supplies may qualify as a recurring expense. 760 state tax form 2013 In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). 760 state tax form 2013 Keeping inventories. 760 state tax form 2013   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. 760 state tax form 2013 If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. 760 state tax form 2013 For more information, see Inventories , later. 760 state tax form 2013 Special rule for related persons. 760 state tax form 2013   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. 760 state tax form 2013 Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. 760 state tax form 2013 If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. 760 state tax form 2013   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. 760 state tax form 2013 For a list of other related persons, see section 267 of the Internal Revenue Code. 760 state tax form 2013 Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. 760 state tax form 2013 However, the following restrictions apply. 760 state tax form 2013 If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. 760 state tax form 2013 (See, however, Inventories, later. 760 state tax form 2013 ) You can use the cash method for all other items of income and expenses. 760 state tax form 2013 If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. 760 state tax form 2013 If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. 760 state tax form 2013 If you use a combination method that includes the cash method, treat that combination method as the cash method. 760 state tax form 2013 Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. 760 state tax form 2013 However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. 760 state tax form 2013 These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). 760 state tax form 2013 A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. 760 state tax form 2013 A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. 760 state tax form 2013 Qualifying taxpayer. 760 state tax form 2013   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. 760 state tax form 2013 (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. 760 state tax form 2013 ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. 760 state tax form 2013 Qualifying small business taxpayer. 760 state tax form 2013   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. 760 state tax form 2013 (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. 760 state tax form 2013 ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. 760 state tax form 2013 Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). 760 state tax form 2013 Business not owned or not in existence for 3 years. 760 state tax form 2013   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. 760 state tax form 2013 If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. 760 state tax form 2013 Materials and supplies that are not incidental. 760 state tax form 2013   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. 760 state tax form 2013 If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. 760 state tax form 2013 Changing accounting method. 760 state tax form 2013   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. 760 state tax form 2013 See Change in Accounting Method, later. 760 state tax form 2013 More information. 760 state tax form 2013    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. 760 state tax form 2013 For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. 760 state tax form 2013 Items included in inventory. 760 state tax form 2013   If you are required to account for inventories, include the following items when accounting for your inventory. 760 state tax form 2013 Merchandise or stock in trade. 760 state tax form 2013 Raw materials. 760 state tax form 2013 Work in process. 760 state tax form 2013 Finished products. 760 state tax form 2013 Supplies that physically become a part of the item intended for sale. 760 state tax form 2013 Valuing inventory. 760 state tax form 2013   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). 760 state tax form 2013 To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. 760 state tax form 2013   Inventory valuation rules cannot be the same for all kinds of businesses. 760 state tax form 2013 The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. 760 state tax form 2013 Your inventory practices must be consistent from year to year. 760 state tax form 2013 More information. 760 state tax form 2013   For more information about inventories, see Publication 538. 760 state tax form 2013 Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. 760 state tax form 2013 Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 760 state tax form 2013 You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 760 state tax form 2013 Activities subject to the uniform capitalization rules. 760 state tax form 2013   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 760 state tax form 2013 Produce real or tangible personal property. 760 state tax form 2013 For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 760 state tax form 2013 Acquire property for resale. 760 state tax form 2013 Exceptions. 760 state tax form 2013   These rules do not apply to the following property. 760 state tax form 2013 Personal property you acquire for resale if your average annual gross receipts are $10 million or less. 760 state tax form 2013 Property you produce if you meet either of the following conditions. 760 state tax form 2013 Your indirect costs of producing the property are $200,000 or less. 760 state tax form 2013 You use the cash method of accounting and do not account for inventories. 760 state tax form 2013 For more information, see Inventories, earlier. 760 state tax form 2013 Special Methods There are special methods of accounting for certain items of income or expense. 760 state tax form 2013 These include the following. 760 state tax form 2013 Amortization, discussed in chapter 8 of Publication 535, Business Expenses. 760 state tax form 2013 Bad debts, discussed in chapter 10 of Publication 535. 760 state tax form 2013 Depletion, discussed in chapter 9 of Publication 535. 760 state tax form 2013 Depreciation, discussed in Publication 946, How To Depreciate Property. 760 state tax form 2013 Installment sales, discussed in Publication 537, Installment Sales. 760 state tax form 2013 Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. 760 state tax form 2013 A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. 760 state tax form 2013 To get approval, you must file Form 3115, Application for Change in Accounting Method. 760 state tax form 2013 You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. 760 state tax form 2013 You may have to pay a user fee. 760 state tax form 2013 For more information, see the form instructions. 760 state tax form 2013 Automatic change procedures. 760 state tax form 2013   Certain taxpayers can presume to have IRS approval to change their method of accounting. 760 state tax form 2013 The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. 760 state tax form 2013 No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. 760 state tax form 2013   Generally, you must use Form 3115 to request an automatic change. 760 state tax form 2013 For more information, see the Instructions for Form 3115. 760 state tax form 2013 Prev  Up  Next   Home   More Online Publications
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The 760 State Tax Form 2013

760 state tax form 2013 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. 760 state tax form 2013 Preguntas sobre los impuestos. 760 state tax form 2013 Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). 760 state tax form 2013  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. 760 state tax form 2013 Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. 760 state tax form 2013 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. 760 state tax form 2013 No necesita completar el Anexo A. 760 state tax form 2013 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. 760 state tax form 2013 Recordatorios Acontecimientos futuros. 760 state tax form 2013  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. 760 state tax form 2013 irs. 760 state tax form 2013 gov/Spanish/About-Publication-547(SP). 760 state tax form 2013 Fotografías de niños desaparecidos. 760 state tax form 2013  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). 760 state tax form 2013 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. 760 state tax form 2013 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. 760 state tax form 2013 Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). 760 state tax form 2013 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. 760 state tax form 2013 Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. 760 state tax form 2013 Un robo ocurre cuando alguien hurta sus bienes. 760 state tax form 2013 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). 760 state tax form 2013 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. 760 state tax form 2013 Cómo calcular el monto de su pérdida o ganancia. 760 state tax form 2013 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. 760 state tax form 2013 Límites de la deducción. 760 state tax form 2013 Cómo y cuándo declarar un caso de hecho fortuito o robo. 760 state tax form 2013 Reglas especiales para pérdidas en zonas de desastre. 760 state tax form 2013 Formularios que tiene que presentar. 760 state tax form 2013   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). 760 state tax form 2013 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). 760 state tax form 2013 Formulario 1040NR, Anexo A (para extranjeros no residentes). 760 state tax form 2013 Anexo D. 760 state tax form 2013 Formulario 4797. 760 state tax form 2013 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . 760 state tax form 2013 Expropiaciones forzosas. 760 state tax form 2013   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. 760 state tax form 2013 Registros para el cálculo de pérdidas por hecho fortuito y robo. 760 state tax form 2013   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. 760 state tax form 2013 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. 760 state tax form 2013   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. 760 state tax form 2013 Comentarios y sugerencias. 760 state tax form 2013   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. 760 state tax form 2013   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 760 state tax form 2013 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. 760 state tax form 2013 Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. 760 state tax form 2013   Puede enviarnos comentarios a través de www. 760 state tax form 2013 irs. 760 state tax form 2013 gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. 760 state tax form 2013   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. 760 state tax form 2013 Cómo pedir formularios y publicaciones. 760 state tax form 2013   Visite el sitio web del IRS www. 760 state tax form 2013 irs. 760 state tax form 2013 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. 760 state tax form 2013 Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. 760 state tax form 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 760 state tax form 2013   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. 760 state tax form 2013 gov/espanol o llame al número 1-800-829-1040. 760 state tax form 2013 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. 760 state tax form 2013 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 760 state tax form 2013 Prev  Up  Next   Home   More Online Publications