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Can You Refile Taxes

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Can You Refile Taxes

Can you refile taxes Publication 547(SP) - Main Content Table of Contents Hecho FortuitoMascota de la familia. Can you refile taxes Deterioro progresivo. Can you refile taxes Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Robo Pérdidas de Depósitos Monetarios Comprobación de las Pérdidas Cómo Calcular una PérdidaGanancias por reembolsos. Can you refile taxes Propiedad comercial o de generación de ingresos. Can you refile taxes Pérdida de inventario. Can you refile taxes Propiedad alquilada. Can you refile taxes Excepción en el caso de bienes inmuebles de uso personal. Can you refile taxes Disminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Límites de la DeducciónRegla del 2% Regla de los $100 Regla del 10% Cómo Calcular la Deducción Cómo Calcular una GananciaAplazamiento de la Declaración de una Ganancia Cuándo Declarar Pérdidas y GananciasPérdidas de depósitos monetarios. Can you refile taxes Pérdida del inquilino. Can you refile taxes Pérdidas en Zonas de DesastrePérdida de inventario por desastre. Can you refile taxes Vivienda principal en una zona de desastre. Can you refile taxes Vivienda inhabitable. Can you refile taxes Plazo límite para escoger una opción. Can you refile taxes Revocación de opción. Can you refile taxes Cómo calcular la deducción de pérdidas. Can you refile taxes Cómo declarar la pérdida en el Formulario 1040X. Can you refile taxes Documentación. Can you refile taxes ¿Necesita una copia de la declaración de impuestos del año anterior? Plazos Tributarios Aplazados Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cómo Declarar Pérdidas y GananciasBienes que tiene en su propiedad por un año o menos. Can you refile taxes Bienes que tiene en su propiedad más de un año. Can you refile taxes Bienes depreciables. Can you refile taxes Ajustes a la Base Si las Deducciones son Mayores que el Ingreso Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos Hecho Fortuito Un hecho fortuito es el daño, destrucción o pérdida de propiedad ocasionado por un acontecimiento identificable y repentino, inesperado o poco común. Can you refile taxes Un acontecimiento repentino es aquél que ocurre rápidamente; no es paulatino ni progresivo. Can you refile taxes Un acontecimiento inesperado es aquél que comúnmente no se anticipa ni es intencionado. Can you refile taxes Un acontecimiento poco común es aquél que no ocurre a diario y no es algo típico dentro de las actividades que usted realiza. Can you refile taxes Generalmente, las pérdidas por hechos fortuitos son deducibles durante el año tributario en el cual ocurrió la pérdida. Can you refile taxes Vea la Tabla 3, más adelante. Can you refile taxes Pérdidas deducibles. Can you refile taxes   Las pérdidas deducibles por hechos fortuitos pueden deberse a diversas causas, entre ellas: Accidentes automovilísticos (vea las excepciones en el tema presentado a continuación, Pérdidas no deducibles ). Can you refile taxes Terremotos. Can you refile taxes Incendios (vea las excepciones en el tema presentado a continuación, Pérdidas no deducibles ). Can you refile taxes Inundaciones. Can you refile taxes La demolición o reubicación, por orden del gobierno, de una vivienda inhabitable debido a un desastre según se explica en la sección Pérdidas en Zonas de Desastre , más adelante. Can you refile taxes Hundimientos de minas. Can you refile taxes Naufragios. Can you refile taxes Estallido sónico. Can you refile taxes Tormentas, incluidos huracanes y tornados. Can you refile taxes Ataques terroristas. Can you refile taxes Vandalismo. Can you refile taxes Erupciones volcánicas. Can you refile taxes Pérdidas no deducibles. Can you refile taxes   Una pérdida por hecho fortuito no es deducible si el daño o la destrucción ha sido causado por: La rotura accidental de artículos como vasos o vajilla fina en condiciones normales. Can you refile taxes Una mascota de familia (como se explica más adelante). Can you refile taxes Un incendio, si usted deliberadamente lo inicia o le paga a alguien para que lo inicie. Can you refile taxes Un accidente automovilístico si éste es causado por su negligencia o acto deliberado. Can you refile taxes Esto también es aplicable si el acto o negligencia de otra persona que actúe en su nombre causan el accidente. Can you refile taxes Deterioro progresivo (explicado a continuación). Can you refile taxes Sin embargo, vea Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos , más adelante. Can you refile taxes Mascota de la familia. Can you refile taxes   La pérdida de bienes debido a daños causados por una mascota de la familia no es deducible como pérdida por hecho fortuito a menos que se cumplan los requisitos indicados anteriormente bajo Hecho Fortuito . Can you refile taxes Ejemplo. Can you refile taxes Antes de acostumbrarse a su casa, su nuevo cachorro causó daños a su alfombra oriental antigua. Can you refile taxes Debido a que los daños no fueron inesperados ni fuera de lo común, la pérdida resultante no se puede deducir como pérdida por hecho fortuito. Can you refile taxes Deterioro progresivo. Can you refile taxes   La pérdida de bienes por causa de deterioro progresivo no es deducible como hecho fortuito. Can you refile taxes Esto se debe a que el daño ocurre como resultado de un funcionamiento permanente o un proceso normal, en lugar de ser resultado de un acontecimiento repentino. Can you refile taxes A continuación se presentan algunos ejemplos de daños producidos por el deterioro progresivo: El debilitamiento continuo de un edificio debido al viento normal y las condiciones del tiempo. Can you refile taxes El deterioro y daño causados a un calentador de agua que explota. Can you refile taxes Sin embargo, el óxido y el daño por el agua a alfombras y cortinas al explotar el calentador, sí se considera hecho fortuito. Can you refile taxes La mayoría de las pérdidas de bienes por motivo de sequía. Can you refile taxes Para que una pérdida relacionada con sequía sea deducible, por lo general, tiene que ocurrir durante un oficio o negocio o alguna transacción en la que se participe con fines de lucro. Can you refile taxes Daño por termitas o polilla. Can you refile taxes El daño o destrucción de árboles, arbustos u otras plantas causado por hongos, enfermedades, insectos, gusanos o pestes similares. Can you refile taxes Sin embargo, si ocurre una destrucción repentina debido a una infestación poco común de escarabajos u otros insectos, ésta puede dar lugar a una pérdida por hecho fortuito. Can you refile taxes Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Conforme a un procedimiento especial, puede deducir los costos para reparar los daños causados a su vivienda y sus electrodomésticos por paneles de yeso corrosivos. Can you refile taxes Conforme a este procedimiento, los costos de reparaciones se consideran pérdida por hecho fortuito en el año en el que usted los pague. Can you refile taxes Por ejemplo, los costos de reparaciones que pagó en 2013 son deducibles en su declaración de impuestos de 2013 y los costos de reparaciones que pagó en 2012 son deducibles en su declaración de impuestos de 2012. Can you refile taxes Nota. Can you refile taxes Si usted pagó los costos de reparaciones antes de 2013 y elige seguir este procedimiento especial, puede enmendar su declaración del año anterior utilizando el Formulario 1040X, Amended U. Can you refile taxes S. Can you refile taxes Individual Income Tax Return (Declaración Enmendada de Impuestos sobre el Ingreso Personal de los Estados Unidos), en inglés y adjunte el Formulario 4684 para el año apropiado. Can you refile taxes Puede obtener el Formulario 4684 para el año apropiado en IRS. Can you refile taxes gov. Can you refile taxes Generalmente, el Formulario 1040X se tiene que presentar dentro de 3 años después de la fecha en que presentó la declaración de impuestos original o dentro de 2 años después de la fecha en que pagó los impuestos, lo que ocurra por último. Can you refile taxes Paneles de Yeso (Drywall) Corrosivos. Can you refile taxes   Para los propósitos de este procedimiento especial el término “paneles de yeso (drywall) corrosivos” quiere decir paneles de yeso que han sido identificados como paneles de yeso problemáticos bajo el método de identificación de dos etapas que es publicado por la Comisión de Seguridad de Productos del Consumidor de los Estados Unidos (CPSC, por sus siglas en inglés) y el Departamento de Vivienda y Desarrollo Urbano de los Estados Unidos (HUD, por sus siglas en inglés) en su guía interina con fecha del 28 de enero de 2010, según las revisiones del CPSC y HUD. Can you refile taxes La guía revisada de identificación y medidas correctivas está disponible en: www. Can you refile taxes cpsc. Can you refile taxes gov/Safety-Education/Safety-Education-Centers/Drywall. Can you refile taxes Instrucciones especiales para completar el Formulario 4684. Can you refile taxes   Si usted elige seguir este procedimiento especial, complete la Sección A del Formulario 4684, de acuerdo con las instrucciones siguientes. Can you refile taxes El IRS no disputará su posición de tratar los daños que sufrió por paneles de yeso (drywall) corrosivos como una pérdida por hecho fortuito si usted calcula y declara la pérdida según se explica a continuación: Margen de arriba del Formulario 4684. Can you refile taxes   Anote en inglés “Revenue Procedure 2010-36” (Procedimiento Tributario 2010-36). Can you refile taxes Línea 1. Can you refile taxes   Anote la información requerida por las instrucciones de la línea 1. Can you refile taxes Línea 2. Can you refile taxes   Ignore esta línea. Can you refile taxes Línea 3. Can you refile taxes   Anote la cantidad de reembolsos que recibió de su seguro, u otros reembolsos que recibió (incluyendo por algún litigio). Can you refile taxes De no haber ninguna, anote -0-. Can you refile taxes Líneas 4-7. Can you refile taxes   Ignore estas líneas. Can you refile taxes Línea 8. Can you refile taxes   Anote la cantidad que pagó para reparar los daños causados a su vivienda y sus electrodomésticos por paneles de yeso corrosivos. Can you refile taxes Anote solamente la cantidad que pagó para restaurar su vivienda a la condición que existía inmediatamente antes de los daños. Can you refile taxes No incorpore ninguna cantidad que pagó para mejoras o ampliaciones que aumentaron el valor de su vivienda hasta un monto mayor al valor de la misma antes de la pérdida. Can you refile taxes Si usted repuso un aparato electrodoméstico en vez de repararlo, anote la cantidad que sea menor: El costo actual para reponer el aparato electrodoméstico original o La base del aparato electrodoméstico (generalmente es el costo). Can you refile taxes Línea 9. Can you refile taxes   Si la línea 8 es mayor que la línea 3, siga una de las instrucciones que aparecen a continuación: Si tiene una reclamación de reembolso pendiente (o piensa solicitar un reembolso), anote el 75% de la diferencia entre las líneas 3 y 8. Can you refile taxes Si el punto (1) no le corresponde, anote la cantidad entera de la diferencia entre las líneas 3 y 8. Can you refile taxes Si la cantidad en la línea 8 es menor o igual a la cantidad de la línea 3, usted no puede reclamar una deducción por pérdidas fortuitas usando este procedimiento especial. Can you refile taxes    Si tiene una reclamación de reembolso pendiente (o piensa solicitar un reembolso), es posible que tenga ingresos o una deducción adicional en un año tributario posterior dependiendo de la cantidad exacta del reembolso que recibió. Can you refile taxes Vea el tema Reembolso Recibido Después de la Deducción de una Pérdida , más adelante. Can you refile taxes Líneas 10-18. Can you refile taxes   Complete estas líneas según las instrucciones del Formulario 4684. Can you refile taxes Si elige no seguir este procedimiento especial. Can you refile taxes   Si elige no seguir este procedimiento especial, estará sujeto a todas las disposiciones que corresponden a la deducción de las pérdidas fortuitas, y tiene que completar las líneas 1 al 9 según las instrucciones del Formulario 4684. Can you refile taxes Esto quiere decir, por ejemplo, que tiene que establecer que el daño, destrucción, o pérdida de propiedad fue ocasionado por un acontecimiento identificable como se explica anteriormente en la sección titulada Hecho Fortuito . Can you refile taxes Además, tiene que tener pruebas que indiquen lo siguiente: La pérdida es deducible en el año que usted la reclama y no en ningún otro año. Can you refile taxes Vea Cuándo Declarar Pérdidas y Ganancias , más adelante. Can you refile taxes La cantidad de la pérdida reclamada. Can you refile taxes Vea, Comprobación de las Pérdidas , más adelante. Can you refile taxes No existe una reclamación de reembolso por ninguna parte de la pérdida para la cual hay una perspectiva razonable de recuperación. Can you refile taxes Vea, Cuándo Declarar Pérdidas y Ganancias , más adelante. Can you refile taxes Robo Un robo es el acto de tomar y sacar dinero o bienes con la intención de privar al dueño de éstos. Can you refile taxes Tomar los bienes tiene que ser ilegal conforme a las leyes del estado donde el robo tuvo lugar y tiene que haberse realizado con intenciones delictivas. Can you refile taxes No es necesario indicar una condena por robo. Can you refile taxes Un robo incluye tomar dinero o bienes a través de los siguientes medios: Chantaje. Can you refile taxes Robo con allanamiento. Can you refile taxes Malversación de fondos. Can you refile taxes Extorsión. Can you refile taxes Secuestro para exigir rescate. Can you refile taxes Hurto. Can you refile taxes Robo. Can you refile taxes Tomar dinero o bienes mediante fraude o declaraciones falsas constituye robo si es un acto ilegal conforme a las leyes estatales o locales. Can you refile taxes Disminución del valor de mercado de acciones. Can you refile taxes   No puede deducir como pérdida por robo la disminución del valor de las acciones que haya adquirido en el mercado abierto con fines de inversión si dicha disminución es causada por la revelación de un fraude contable u otro tipo de conducta ilegal por parte de los funcionarios o directores de la entidad que emitió las acciones. Can you refile taxes Sin embargo, puede deducir como pérdida de capital la pérdida que haya tenido al vender o intercambiar las acciones o si éstas pierden totalmente su valor. Can you refile taxes Se declara una pérdida de capital en el Anexo D (Formulario 1040). Can you refile taxes Para obtener más información sobre la venta de acciones, acciones sin valor y pérdidas de capital, vea el capítulo 4 de la Publicación 550 (disponible en inglés). Can you refile taxes Bienes extraviados o perdidos. Can you refile taxes    La simple desaparición de dinero o bienes no constituye un robo. Can you refile taxes Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es el resultado de un acontecimiento identificable que ocurre de manera repentina, inesperada o poco común. Can you refile taxes Los acontecimientos repentinos, inesperados y poco comunes se definen en la sección anterior titulada Hecho Fortuito . Can you refile taxes Ejemplo. Can you refile taxes La puerta de un automóvil se cierra accidentalmente golpeándole la mano, rompiendo el engaste de su anillo de diamante. Can you refile taxes El diamante se cae del anillo y nunca lo encuentra. Can you refile taxes La pérdida del diamante es un hecho fortuito. Can you refile taxes Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Can you refile taxes   El IRS ha publicado la siguiente información para brindar ayuda a los contribuyentes que hayan sufrido pérdidas por esquemas de inversión de tipo Ponzi: el Reglamento Tributario (Revenue Ruling) 2009-9, 2009-14 I. Can you refile taxes R. Can you refile taxes B. Can you refile taxes 735 (disponible en el sitio www. Can you refile taxes irs. Can you refile taxes gov/irb/2009-14_IRB/ar07. Can you refile taxes html). Can you refile taxes el Procedimiento Tributario (Revenue Procedure) 2009-20, 2009-14 I. Can you refile taxes R. Can you refile taxes B. Can you refile taxes 749 (disponible en el sitio www. Can you refile taxes irs. Can you refile taxes gov/irb/2009-14_IRB/ar11. Can you refile taxes html). Can you refile taxes el Procedimiento Tributario (Revenue Procedure) 2011-58, 2011-50 I. Can you refile taxes R. Can you refile taxes B. Can you refile taxes 847 (disponible en el sitio www. Can you refile taxes irs. Can you refile taxes gov/irb/2011-50_IRB/ar11. Can you refile taxes html). Can you refile taxes Si reúne los requisitos y opta por seguir los procedimientos indicados en el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, primero debe completar la Sección C del Formulario 4684, en inglés, para determinar la cantidad a entrar en la línea 28 de la Sección B. Can you refile taxes No complete las líneas 19 a la 27, pero debe completar las líneas 29 a la 39 de la Sección B, según corresponda. Can you refile taxes La Sección C reemplaza al Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Can you refile taxes No necesita completar el Anexo A. Can you refile taxes Para información adicional, vea el reglamento tributario,los procedimientos tributarios mencionados anteriormente y las instrucciones para el Formulario 4686, en inglés. Can you refile taxes   Si escoge no utilizar el procedimiento del Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, usted puede declarar su pérdida por robo completando las líneas 19 a la 39 de la Sección B, según corresponda. Can you refile taxes Pérdidas de Depósitos Monetarios Una pérdida de depósitos monetarios puede ocurrir cuando un banco, cooperativa de crédito u otra institución financiera se declara insolvente o en quiebra (bancarrota). Can you refile taxes Si usted ha sufrido este tipo de pérdida, puede escoger uno de los métodos siguientes para deducir dicha pérdida: Pérdida por hechos fortuitos. Can you refile taxes Pérdida ordinaria. Can you refile taxes Deuda incobrable no relacionada con los negocios. Can you refile taxes Pérdida ordinaria o por hechos fortuitos. Can you refile taxes   Tiene la opción de deducir una pérdida de depósitos como hecho fortuito o como pérdida ordinaria cualquier año en el que pueda calcular de manera razonable la cantidad de depósitos que ha perdido en una institución insolvente o en quiebra. Can you refile taxes Generalmente, puede elegir esta opción cuando presente su declaración de impuestos de ese año y es aplicable a todas las pérdidas de depósitos que haya tenido ese año y en esa institución financiera en particular. Can you refile taxes Si considera dicha situación una pérdida por hecho fortuito o pérdida ordinaria, no puede considerar la misma cantidad de la pérdida como deuda incobrable no relacionada con los negocios cuando dicha cantidad pierda su valor total. Can you refile taxes Sin embargo, sí puede tomar una deducción por deuda incobrable no relacionada con los negocios por todo monto de pérdida cuyo valor sea mayor a la cantidad estimada que dedujo como pérdida por hecho fortuito o pérdida ordinaria. Can you refile taxes Una vez que haya elegido su opción, no podrá cambiarla sin previa autorización del Servicio de Impuestos Internos. Can you refile taxes   Si declara una pérdida ordinaria, reclámela como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Can you refile taxes La cantidad máxima que puede reclamar es $20,000 ($10,000 si es casado y presenta la declaración por separado), menos las ganancias que espere recibir de algún seguro estatal. Can you refile taxes El monto de la pérdida está sujeto al límite del 2% del ingreso bruto ajustado. Can you refile taxes No puede declarar una pérdida ordinaria si alguna parte de dichos depósitos está asegurada por el gobierno federal. Can you refile taxes Deudas incobrables no relacionadas con los negocios. Can you refile taxes   Si decide no deducir la pérdida como pérdida por hecho fortuito o pérdida ordinaria, tendrá que esperar hasta el año en que se determine la pérdida real y entonces deducirla en ese año como deuda incobrable no relacionada con los negocios. Can you refile taxes Cómo se declaran las pérdidas de depósitos monetarios. Can you refile taxes   El tipo de deducción que escoja para su pérdida de depósitos determinará cómo debe declarar su pérdida. Can you refile taxes Vea la Tabla 1. Can you refile taxes Tabla 1. Can you refile taxes Cómo Declarar la Pérdida de Depósitos Monetarios SI decide declarar la pérdida como. Can you refile taxes . Can you refile taxes . Can you refile taxes   ENTONCES declárela en el. Can you refile taxes . Can you refile taxes . Can you refile taxes hecho fortuito   Formulario 4684 y Anexo A  (Formulario 1040). Can you refile taxes pérdida ordinaria   Anexo A (Formulario 1040). Can you refile taxes deuda incobrable no relacionada con los negocios   Formulario 8949 y Anexo D (Formulario 1040). Can you refile taxes Información adicional. Can you refile taxes   Para más información, vea la sección de las instrucciones del Formulario 4684 titulada Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions (Trato especial para casos de pérdidas de depósitos monetarios en instituciones financieras insolventes o en quiebra), en inglés. Can you refile taxes Recuperación de pérdida deducida. Can you refile taxes   Si logra recuperar alguna suma que haya deducido como pérdida en un año anterior, es posible que tenga que incluir esa suma como ingresos para el año en que la recuperó. Can you refile taxes Si alguna parte de la deducción original no redujo sus impuestos para un año anterior, no tiene que incluir la parte del dinero recuperado en sus ingresos. Can you refile taxes Para más información, vea la sección titulada Recoveries (Recuperación de fondos), en la Publicación 525, en inglés. Can you refile taxes Comprobación de las Pérdidas Para poder deducir una pérdida por hecho fortuito o robo, tiene que poder demostrar que dicho hecho fortuito o robo ocurrió. Can you refile taxes También tiene que poder demostrar la cantidad que declare como deducción según se explica a continuación. Can you refile taxes Comprobación de las pérdidas por hecho fortuito. Can you refile taxes   Si existe una pérdida por hecho fortuito, debe demostrar todo lo siguiente: El tipo de hecho fortuito (accidente automovilístico, incendio, tormenta, etc. Can you refile taxes ) y la fecha en que ocurrió. Can you refile taxes Que la pérdida ocurrió como resultado directo de dicho hecho fortuito. Can you refile taxes Que usted era dueño de los bienes o, si los alquilaba de otra persona, tenía la responsabilidad contractual ante el dueño por los daños. Can you refile taxes Si existe una solicitud de reembolso con expectativas razonables de recibirlo. Can you refile taxes Comprobación de las pérdidas por robo. Can you refile taxes   Si existe una pérdida por robo, debe poder demostrar los siguientes puntos: La fecha en la que descubrió que sus bienes habían desaparecido. Can you refile taxes Que sus bienes fueron robados. Can you refile taxes Que usted era el dueño de dichos bienes. Can you refile taxes Si existe una solicitud de reembolso con expectativas razonables de recibirlo. Can you refile taxes    Es importante que tenga la documentación necesaria que justifique (compruebe) el monto de la deducción. Can you refile taxes Si no tiene documentos que corroboren o comprueben dicha deducción, puede usar otro tipo de pruebas satisfactorias para estos efectos. Can you refile taxes Cómo Calcular una Pérdida Para determinar la deducción a incluir en caso de pérdida por hecho fortuito o robo, primero tiene que calcular la pérdida misma. Can you refile taxes Cantidad de la pérdida. Can you refile taxes   Calcule el monto de la pérdida utilizando los pasos siguientes: Determine la base ajustada de los bienes antes de haber ocurrido el hecho fortuito o robo. Can you refile taxes Determine la reducción del valor justo de mercado de los bienes a causa del hecho fortuito o robo. Can you refile taxes De la cantidad más baja entre las cantidades de los puntos (1) y (2), reste el monto de cualquier otro seguro o reembolso que haya recibido o espere recibir. Can you refile taxes En el caso de bienes de uso personal y bienes utilizados durante la prestación de servicios como empleado, aplique los límites de la deducción que se explican más adelante para calcular la cantidad de pérdida que puede deducir. Can you refile taxes Ganancias por reembolsos. Can you refile taxes   Se tiene una ganancia si el reembolso es mayor que la base ajustada de los bienes. Can you refile taxes Esto ocurre aun cuando la disminución del valor justo de mercado de los bienes es menor que la base ajustada. Can you refile taxes Si obtiene una ganancia, posiblemente tenga que pagar impuestos sobre esa cantidad o tal vez pueda posponer la declaración de dicha ganancia. Can you refile taxes Vea Cómo Calcular una Ganancia , más adelante. Can you refile taxes Propiedad comercial o de generación de ingresos. Can you refile taxes   Si es dueño de una propiedad comercial o de generación de ingresos, como una propiedad de alquiler, y ésta es robada o destruida totalmente, no se tendrá en cuenta su disminución del valor justo de mercado. Can you refile taxes La pérdida se calculará de la siguiente forma:   Base ajustada en la propiedad     MENOS     Todo valor residual     MENOS     Todo seguro o reembolso que  reciba o espere recibir   Pérdida de inventario. Can you refile taxes   Existen dos maneras de deducir una pérdida de inventario por hecho fortuito o robo, incluyendo artículos que tenga para la venta al público. Can you refile taxes   Una manera es deducir la pérdida a través del aumento del costo de los bienes vendidos, declarando debidamente el inventario inicial y el inventario de cierre. Can you refile taxes No vuelva a declarar esta pérdida como pérdida por hecho fortuito o robo. Can you refile taxes Si toma la pérdida mediante el aumento del costo de mercancías o artículos vendidos, incluya todo seguro u otros reembolsos que reciba por dicha pérdida en sus ingresos brutos. Can you refile taxes   La otra manera es deducir la pérdida aparte. Can you refile taxes Si la deduce de esta manera, elimine los artículos de inventario que se vean afectados del costo de mercancías o artículos vendidos, efectuando un ajuste a la disminución del inventario inicial o compras. Can you refile taxes Reduzca la pérdida por el reembolso que reciba. Can you refile taxes No incluya el reembolso en los ingresos brutos. Can you refile taxes Si no recibe el reembolso para fines de año, no podrá declarar una pérdida mientras tenga una perspectiva razonable de recuperación. Can you refile taxes Propiedad alquilada. Can you refile taxes   Si es responsable de los daños causados por hecho fortuito a una propiedad que alquila, su pérdida es la cantidad que tiene que pagar para reparar la propiedad menos todo seguro u otro reembolso que reciba o espere recibir. Can you refile taxes Cálculos separados. Can you refile taxes   Por lo general, si un solo hecho fortuito o robo afecta más de un artículo de propiedad, tiene que calcular por separado la pérdida de cada artículo. Can you refile taxes Luego, sume las pérdidas para determinar el monto total de pérdida de ese hecho fortuito o robo. Can you refile taxes Excepción en el caso de bienes inmuebles de uso personal. Can you refile taxes   Al calcular la pérdida de bienes raíces de uso personal por un hecho fortuito, la propiedad completa se trata como un solo artículo (incluyendo toda mejora, como edificios, árboles y arbustos). Can you refile taxes Calcule la pérdida utilizando la cifra más pequeña de las siguientes: La disminución del valor justo de mercado de toda la propiedad. Can you refile taxes La base ajustada de toda la propiedad. Can you refile taxes   Vea más adelante el tema Bienes inmuebles en la sección titulada Cómo Calcular la Deducción, más adelante. Can you refile taxes Disminución del Valor Justo de Mercado El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender sus bienes a un comprador dispuesto a comprar cuando ninguno de los dos tiene que vender o comprar y ambos conocen todos los hechos pertinentes. Can you refile taxes La disminución del valor justo de mercado que se utiliza para calcular el monto de la pérdida por hecho fortuito o robo es la diferencia entre el valor justo de mercado de los bienes inmediatamente antes e inmediatamente después de ocurrir el hecho fortuito o robo. Can you refile taxes Valor justo de mercado de los bienes robados. Can you refile taxes   El valor justo de mercado de bienes inmediatamente después de un robo se considera cero, puesto que usted ya no tiene los bienes. Can you refile taxes Ejemplo. Can you refile taxes Usted compró dólares de plata por un valor nominal de $150 hace varios años. Can you refile taxes Ésta es la base ajustada de esos bienes. Can you refile taxes Este año, le robaron los dólares de plata. Can you refile taxes El valor justo de mercado de las monedas era $1,000 justo antes de ser robadas y no las cubría el seguro. Can you refile taxes Su pérdida por robo es $150. Can you refile taxes Bienes robados recuperados. Can you refile taxes   Los bienes robados recuperados son bienes suyos que le fueron robados y posteriormente devueltos a usted. Can you refile taxes Si recupera bienes después de haber incluido una deducción de pérdida por robo, tiene que volver a calcular la pérdida utilizando la cantidad menor entre la base ajustada de los bienes (la cual se explica más adelante) o la disminución del valor justo de mercado desde el momento inmediatamente antes de que fueran robados hasta el momento en que se recuperaron. Can you refile taxes Use esta cantidad para volver a calcular la pérdida total para el año en el que se dedujo dicha pérdida. Can you refile taxes   Si el monto de la pérdida recalculada es menor que la pérdida que dedujo, generalmente tiene que declarar la diferencia como ingresos en el año en que la recuperó. Can you refile taxes Pero declare la diferencia sólo hasta la cantidad de la pérdida que redujo sus impuestos. Can you refile taxes Para obtener más información sobre la cantidad que debe declarar, vea Recoveries (Recuperación de fondos) en la Publicación 525, en inglés. Can you refile taxes Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Para calcular la disminución del valor justo de mercado debido a un hecho fortuito o robo, por lo general, necesita una tasación competente (fidedigna). Can you refile taxes No obstante, también se pueden emplear otras medidas para establecer ciertas disminuciones. Can you refile taxes Vea los temas Tasaciones y Costos de limpieza y reparaciones presentados a continuación. Can you refile taxes Tasaciones. Can you refile taxes   Un tasador competente debe realizar una tasación para determinar la diferencia entre el valor justo de mercado de la propiedad inmediatamente antes de ocurrir el hecho fortuito o robo e inmediatamente después. Can you refile taxes El tasador tiene que tener en cuenta los efectos de toda disminución general del mercado que pueda ocurrir paralelamente con el hecho fortuito. Can you refile taxes Esta información es necesaria para limitar cualquier deducción de la pérdida real resultante del daño a la propiedad. Can you refile taxes   Existen varios factores importantes para evaluar la exactitud de una tasación, entre ellos: El conocimiento del tasador sobre su propiedad antes y después del hecho fortuito o robo. Can you refile taxes El conocimiento del tasador sobre la venta de propiedades similares en esa zona. Can you refile taxes El conocimiento del tasador sobre las condiciones de la zona donde ocurrió el hecho fortuito. Can you refile taxes El método de tasación que utilice el tasador. Can you refile taxes Podría usar una tasación utilizada para obtener un préstamo del gobierno federal (o una garantía de préstamo federal) como resultado de un desastre declarado como tal por el gobierno federal para establecer la cantidad de su pérdida por desastre. Can you refile taxes Para obtener más información sobre desastres, vea más adelante la sección titulada Pérdidas en Zonas de Desastre . Can you refile taxes Costos de limpieza y reparaciones. Can you refile taxes   El costo de reparar propiedad dañada no es parte de la pérdida por hechos fortuitos. Can you refile taxes Tampoco lo es el costo de la limpieza después de un hecho fortuito. Can you refile taxes Pero puede utilizar el costo de la limpieza o de hacer reparaciones después de un hecho fortuito como una medida de la disminución del valor justo de mercado si cumple todas las condiciones siguientes: Las reparaciones de hecho se realizan. Can you refile taxes Las reparaciones son necesarias para que la propiedad vuelva a su condición anterior al hecho fortuito. Can you refile taxes La cantidad que se gasta en reparaciones no es excesiva. Can you refile taxes Las reparaciones se realizan únicamente para reparar los daños. Can you refile taxes El valor de la propiedad después de efectuadas las reparaciones no es, debido a dichas reparaciones, mayor que el valor de la propiedad antes de ocurrir el hecho fortuito. Can you refile taxes Jardines. Can you refile taxes   El costo de restaurar jardines a su condición original después de un hecho fortuito podría indicar la disminución del valor justo de mercado. Can you refile taxes Es posible que pueda medir la pérdida según lo que gaste en las siguientes actividades: Sacar árboles y arbustos destruidos o dañados, menos todo artículo salvado que haya recibido. Can you refile taxes Podar y tomar otras medidas a fin de conservar árboles y arbustos dañados. Can you refile taxes Volver a plantar, si es necesario, para restaurar la propiedad a su valor aproximado antes de ocurrir el hecho fortuito. Can you refile taxes Valor de automóviles. Can you refile taxes   Los libros de diversas organizaciones automovilísticas que incluyan información sobre su automóvil pueden ser útiles para calcular el valor del mismo. Can you refile taxes Puede usar los valores de venta al por menor que aparecen en los libros y modificarlos según factores como el millaje y la condición de su vehículo para calcular el valor del mismo. Can you refile taxes Los precios no son oficiales, pero podrían ser útiles para determinar el valor del auto y sugerir precios relativos que sirvan de comparación con las ventas y ofertas actuales en su zona. Can you refile taxes Si su automóvil no aparece en esos libros, determine el valor basándose en otras fuentes. Can you refile taxes La oferta que reciba de un concesionario por su automóvil como parte del pago por uno nuevo, normalmente no es un cálculo de su valor real. Can you refile taxes Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Por lo general, no se deben tener en cuenta los siguientes puntos al calcular la disminución del valor justo de mercado de su propiedad. Can you refile taxes Costos de protección. Can you refile taxes   El costo de proteger su propiedad contra un hecho fortuito o robo no es parte de las pérdidas por hecho fortuito o robo. Can you refile taxes La suma que gaste para proteger su casa de tormentas, ya sea en seguros o colocando tablones sobre las ventanas, no constituye parte de la pérdida. Can you refile taxes Si la propiedad es propiedad comercial, estos gastos se pueden deducir como gastos de negocios. Can you refile taxes   Si realiza mejoras permanentes en su propiedad para protegerse de un hecho fortuito o robo, agregue el costo de estas mejoras a la base de la propiedad. Can you refile taxes Un ejemplo sería el costo de un dique para prevenir inundaciones. Can you refile taxes Excepción. Can you refile taxes   No puede aumentar la base en la propiedad por los gastos que haya tenido en relación a los pagos calificados por mitigación de desastres (explicados más adelante bajo Pérdidas en Zonas de Desastre ), ni deducir tales gastos como gastos de negocio. Can you refile taxes Gastos afines. Can you refile taxes   Los gastos imprevistos en los que incurra por causa de un hecho fortuito o robo, como por ejemplo los gastos de tratamiento de lesiones personales, gastos de vivienda temporal o gastos de alquilar un automóvil, no son parte de su pérdida por hecho fortuito o robo. Can you refile taxes Sin embargo, pueden ser deducibles como gastos de negocio si la propiedad dañada o robada es propiedad comercial. Can you refile taxes Costos de reposición. Can you refile taxes   Los costos de reposición de bienes robados o destruidos no son parte de la pérdida por hecho fortuito o robo. Can you refile taxes Ejemplo. Can you refile taxes Usted compró una silla nueva por $300 hace 4 años. Can you refile taxes En abril, un incendio destruyó la silla. Can you refile taxes Usted calcula que le costaría $500 reponerla. Can you refile taxes Si la hubiera vendido antes del incendio, estima que habría recibido por ella sólo $100, porque la silla tenía 4 años. Can you refile taxes La silla no estaba asegurada. Can you refile taxes Por lo tanto, su pérdida es $100, el valor justo de mercado de la silla antes del incendio, y no los $500 que cuesta reponerla. Can you refile taxes Valor sentimental. Can you refile taxes   No tenga en cuenta el valor sentimental cuando calcule su pérdida. Can you refile taxes Si un retrato familiar, artículos heredados o recuerdos han sido dañados, destruidos o robados, tiene que basar su pérdida sólo en el valor justo de mercado de estos bienes, según limitada por su base ajustada en la propiedad. Can you refile taxes Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Can you refile taxes   No se puede tener en cuenta la disminución del valor de una propiedad por encontrarse en una zona afectada por un hecho fortuito o en los alrededores de esa zona, o en una zona que podría volver a sufrir un hecho de este tipo. Can you refile taxes Su pérdida es sólo por los daños reales a la propiedad. Can you refile taxes Sin embargo, si su vivienda se encuentra en un área declarada zona de desastre por el gobierno federal, vea más adelante la sección titulada Pérdidas en Zonas de Desastre . Can you refile taxes Costos de fotografías y tasaciones. Can you refile taxes   Las fotografías tomadas después de haber ocurrido el hecho fortuito servirán para establecer la condición y el valor de la propiedad después de los daños. Can you refile taxes También serán útiles las fotografías que muestren la condición de la propiedad después de haber sido reparada, restaurada o repuesta. Can you refile taxes   Se usan tasaciones para calcular la disminución del valor justo de mercado por un hecho fortuito o robo. Can you refile taxes Para obtener información sobre las tasaciones, vea Tasaciones en la sección anterior titulada Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta. Can you refile taxes   Los costos de fotografías y tasaciones usadas como prueba del valor y condición de la propiedad dañada por causa de un hecho fortuito no son parte de la pérdida. Can you refile taxes Son gastos que le ayudarán a determinar su obligación tributaria. Can you refile taxes Puede declarar estos costos como una deducción miscelánea detallada sujeta al límite del 2% del ingreso bruto ajustado del Anexo A (Formulario 1040). Can you refile taxes Base Ajustada El grado de inversión que tiene en la propiedad que posee es la base. Can you refile taxes En el caso de la propiedad que compre, normalmente la base es lo que le cuesta a usted. Can you refile taxes Si adquiere una propiedad de alguna otra forma, por ejemplo como herencia, regalo o intercambio no tributable, tiene que calcular la base de otra manera, como se explica en la Publicación 551, en inglés. Can you refile taxes Si usted heredó la propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió completar el Formulario 8939, favor de referirse a la información proporcionada por el albacea o vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato Tributario de la Propiedad Adquirida de un Difunto que Falleció en 2010), en inglés. Can you refile taxes Ajustes a la base. Can you refile taxes    Durante el tiempo que sea dueño de su propiedad, pueden ocurrir varios sucesos que cambien la base. Can you refile taxes Algunos de estos aumentan la base, como es el caso de ampliaciones o mejoras permanentes a la propiedad. Can you refile taxes Otros, como por ejemplo pérdidas por hechos fortuitos y deducciones por depreciación anteriores, disminuyen la base. Can you refile taxes Al sumar los aumentos a la base y restar las disminuciones a la misma, el resultado es la base ajustada. Can you refile taxes Para más información sobre cómo calcular la base de su propiedad, vea la Publicación 551, en inglés. Can you refile taxes Seguro y Otros Reembolsos Si recibe algún pago de un seguro u otro tipo de reembolso, tiene que restar el monto del reembolso al calcular la pérdida. Can you refile taxes No será pérdida por hecho fortuito o robo la parte que se le reembolse. Can you refile taxes Si espera un reembolso parcial o total de la pérdida, tiene que restar el monto del reembolso esperado cuando calcule la pérdida. Can you refile taxes Tiene que reducir la pérdida aun si no recibe el pago hasta un año tributario posterior. Can you refile taxes Vea más adelante la sección titulada Reembolso Recibido Después de la Deducción de una Pérdida . Can you refile taxes Falta de presentación de una solicitud de reembolso. Can you refile taxes   Si su propiedad está asegurada, tiene que presentar oportunamente al seguro una solicitud de reembolso de la pérdida. Can you refile taxes De lo contrario, no puede deducir esta pérdida como hecho fortuito o robo. Can you refile taxes La parte de la pérdida que generalmente no cubre el seguro no está sujeta a esta regla (por ejemplo, un deducible). Can you refile taxes Ejemplo. Can you refile taxes Usted tiene una póliza de seguro de automóvil con un deducible de $1,000. Can you refile taxes Como su seguro no cubre los primeros $1,000 de un accidente automovilístico, los $1,000 constituirían una suma deducible (sujeta a la regla de los $100 y la regla del 10% , que se explican más adelante). Can you refile taxes Esto ocurrirá, aun si no presenta una solicitud de reembolso al seguro, ya que su póliza de seguro no le habría reembolsado la suma deducible en ningún caso. Can you refile taxes Tipos de Reembolsos El tipo de reembolso más común es el pago del seguro por bienes robados o dañados. Can you refile taxes A continuación se explican otros tipos de reembolsos. Can you refile taxes Vea también las Instrucciones del Formulario 4684, en inglés. Can you refile taxes Fondo de emergencia del empleador en caso de desastre. Can you refile taxes   Si recibe dinero proveniente del fondo de emergencia de su empleador en caso de desastre y tiene que utilizar ese dinero para arreglar o cambiar bienes sobre los cuales declara una deducción de pérdida por hecho fortuito, tiene que tener en cuenta esa suma cuando calcule dicha deducción. Can you refile taxes Tenga en cuenta sólo la cantidad que utilizó para cambiar los bienes destruidos o dañados. Can you refile taxes Ejemplo. Can you refile taxes Su vivienda sufrió daños considerables en un tornado. Can you refile taxes El monto de su pérdida después del reembolso de la compañía de seguros fue de $10,000. Can you refile taxes Su empleador estableció un fondo de ayuda en caso de desastre para los empleados. Can you refile taxes Aquellos empleados que recibieron dinero de ese fondo tuvieron que usarlo para reparar o reponer los bienes que resultaron dañados o destruidos. Can you refile taxes Usted recibió $4,000 como parte de este fondo y gastó toda esa suma haciendo reparaciones en su casa. Can you refile taxes Al calcular su pérdida por hecho fortuito, tiene que restar del total de su pérdida no reembolsada ($10,000) los $4,000 que recibió del fondo de su empleador. Can you refile taxes Por lo tanto, su pérdida por hecho fortuito antes de aplicar los límites de la deducción (que se explican más adelante) es de $6,000. Can you refile taxes Donaciones en efectivo. Can you refile taxes   Si, como víctima de algún desastre, recibe donaciones excluibles en efectivo y no existen límites sobre cómo puede usar el dinero, no puede reducir la pérdida por hecho fortuito con este tipo de donaciones. Can you refile taxes Esto es aplicable aun cuando use el dinero para pagar reparaciones de la propiedad dañada en el desastre. Can you refile taxes Ejemplo. Can you refile taxes Su vivienda fue dañada por un huracán. Can you refile taxes Sus familiares y vecinos le dieron donaciones en efectivo excluibles de sus ingresos. Can you refile taxes Usted utilizó parte de esas donaciones para realizar reparaciones en su vivienda. Can you refile taxes No hubo límites ni restricciones sobre cómo debía usar ese dinero en efectivo. Can you refile taxes Como era una donación independiente de sus ingresos, el dinero que recibió y usó para pagar esas reparaciones no reduce el monto de la pérdida por hechos fortuitos en su casa dañada. Can you refile taxes Pagos del seguro por gastos de manutención. Can you refile taxes   No reduzca la pérdida por hechos fortuitos con pagos que haya recibido del seguro para cubrir gastos de manutención en cualquiera de las dos situaciones siguientes: Si pierde el uso de su vivienda principal debido a un hecho fortuito. Can you refile taxes Si las autoridades del gobierno no le permiten acceso a su vivienda principal por causa de un hecho fortuito o por amenaza de que ocurra. Can you refile taxes Inclusión en los ingresos. Can you refile taxes   Si estos pagos del seguro son mayores al aumento temporal de sus gastos de manutención, tiene que incluir el excedente en sus ingresos. Can you refile taxes Declare esta cantidad en la línea 21 del Formulario 1040. Can you refile taxes Sin embargo, si el hecho fortuito tuvo lugar en una zona de desastre declarada por el gobierno federal, ninguno de los pagos del seguro será tributable. Can you refile taxes Vea Pagos calificados para mitigación de desastres en la sección titulada Pérdidas en Zonas de Desastre, más adelante. Can you refile taxes   El aumento temporal de los gastos de manutención es la diferencia entre los gastos de manutención reales en los que su familia y usted han incurrido durante el período en que no pudieron usar su vivienda y los gastos normales de manutención para ese período. Can you refile taxes Los gastos de manutención reales son aquellos gastos razonables y necesarios en los que se ha incurrido debido a la pérdida de su vivienda principal. Can you refile taxes Por lo general, estos gastos incluyen las cantidades pagadas por: El alquiler de una vivienda adecuada. Can you refile taxes Transporte. Can you refile taxes Alimentos. Can you refile taxes Servicios públicos. Can you refile taxes Servicios misceláneos. Can you refile taxes Los gastos normales de manutención son los gastos en los cuales normalmente hubiera incurrido, pero no lo hizo por haber ocurrido un hecho fortuito o por la amenaza de que uno ocurriera. Can you refile taxes Ejemplo. Can you refile taxes Usted tuvo que abandonar su apartamento durante un mes a causa de un incendio y cambiarse a un motel. Can you refile taxes Normalmente paga $525 al mes de alquiler, pero no tuvo que pagar durante el mes en que el apartamento estuvo desocupado. Can you refile taxes Este mes pagó $1,200 por alojarse en un motel. Can you refile taxes Normalmente paga $200 al mes en alimentación. Can you refile taxes Sus gastos de alimentación durante este mes fueron de $400. Can you refile taxes Usted recibió $1,100 de su compañía de seguros para costear sus gastos de manutención. Can you refile taxes Calcule el pago que tiene que incluir en los ingresos de la siguiente manera: 1. Can you refile taxes Pagos del seguro por gastos de manutención $1,100 2. Can you refile taxes Gastos reales durante el mes en el que no puede habitar en su casa debido al incendio $1,600   3. Can you refile taxes Gastos normales de manutención 725   4. Can you refile taxes Aumento temporal de los  gastos de manutención: reste la línea 3 de la  línea 2 875 5. Can you refile taxes Cantidad del pago que se debe incluir en los ingresos: Reste la línea 4 de la línea 1 $ 225 Año tributario en el cual se incluye la cantidad. Can you refile taxes   La parte del pago del seguro sujeta a impuestos se incluye como ingreso durante el año en que vuelva a hacer uso de su vivienda principal o, si ocurre más adelante, el año en el que reciba la parte tributable del pago del seguro. Can you refile taxes Ejemplo. Can you refile taxes En agosto de 2011, su vivienda principal fue destruida por un tornado. Can you refile taxes En el mes de noviembre de 2012, usted volvió a habitar su vivienda. Can you refile taxes Los pagos que recibió del seguro en los años 2011 y 2012 fueron $1,500 más que el aumento temporal de sus gastos de manutención durante esos 2 años. Can you refile taxes Esta cantidad se incluye como ingreso en el Formulario 1040 de 2012. Can you refile taxes Si durante 2013 recibe pagos adicionales para cubrir los gastos de manutención que tuvo en 2011 y 2012, tiene que incluir esos pagos como ingresos en su Formulario 1040 de 2013. Can you refile taxes Asistencia en caso de desastre. Can you refile taxes   Los alimentos, suministros médicos y otras formas de asistencia que reciba no reducen el monto de pérdida por hechos fortuitos, a menos que sean una reposición de bienes perdidos o destruidos. Can you refile taxes Tabla 2. Can you refile taxes Reglas del Límite de Deducción para los Bienes de Uso Personal y Bienes del Empleado   Regla de los $100 Regla del 10% Regla del 2% Aplicación General Al calcular la deducción, tiene que restar $100 de cada pérdida por hecho fortuito o robo. Can you refile taxes Aplique esta regla a los bienes de uso personal después de haber calculado el monto de la pérdida. Can you refile taxes Tiene que restar el 10% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. Can you refile taxes Aplique esta regla a bienes de uso personal después de haber restado $100 de cada pérdida (regla de los $100). Can you refile taxes Tiene que restar el 2% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. Can you refile taxes Aplique esta regla a bienes que haya utilizado para prestar servicios como empleado después de haber calculado la cantidad de la pérdida y haberla sumado a los gastos laborales y a la mayoría de otras deducciones misceláneas detalladas. Can you refile taxes Un Solo Suceso Aplique esta regla sólo una vez, aun cuando se haya visto afectado un gran número de bienes. Can you refile taxes Aplique esta regla sólo una vez, aun cuando se haya visto afectado un gran número de bienes. Can you refile taxes Aplique esta regla sólo una vez, aun cuando se haya visto afectado un gran número de bienes. Can you refile taxes Más de un Suceso Aplique esta regla a la pérdida derivada de cada suceso. Can you refile taxes Aplique esta regla al total de pérdidas derivadas de todos los sucesos. Can you refile taxes Aplique esta regla al total de pérdidas derivadas de todos los sucesos. Can you refile taxes Más de una Persona —  con Pérdidas en el  Mismo Suceso  (que no sea una pareja casada  que presenta una declaración conjunta). Can you refile taxes Aplique esta regla independientemente a cada persona. Can you refile taxes Aplique esta regla independientemente a cada persona. Can you refile taxes Aplique esta regla independientemente a cada persona. Can you refile taxes Pareja Casada − con Pérdidas en el  Mismo Suceso Presentación de una Declaración Conjunta Aplique esta regla como si fueran una sola persona. Can you refile taxes Aplique esta regla como si fueran una sola persona. Can you refile taxes Aplique esta regla como si fueran una sola persona. Can you refile taxes Presentación de una Declaración por Separado Aplique esta regla independientemente a cada cónyuge. Can you refile taxes Aplique esta regla independientemente a cada cónyuge. Can you refile taxes Aplique esta regla independientemente a cada cónyuge. Can you refile taxes Más de un Dueño  (que no sea una pareja casada  que presenta una declaración conjunta) Aplique esta regla independientemente a cada propietario de una misma propiedad. Can you refile taxes Aplique esta regla independientemente a cada propietario de una misma propiedad. Can you refile taxes Aplique esta regla independientemente a cada propietario de una misma propiedad. Can you refile taxes    Los pagos calificados de asistencia en caso de desastre que reciba por gastos en los que haya incurrido derivados de un desastre declarado por el gobierno federal, no son ingresos tributables en su caso. Can you refile taxes Para más información, vea más adelante Pagos calificados de asistencia en caso de desastre en la sección titulada Pérdidas en Zonas de Desastre. Can you refile taxes   Los pagos de ayuda por desempleo en caso de desastre constituyen beneficios tributables por desempleo. Can you refile taxes   Por lo general, los subsidios de asistencia en caso de desastre que se reciban conforme a la Ley de Robert T. Can you refile taxes Stafford de Asistencia en Caso de Desastre y Emergencia (Robert T. Can you refile taxes Stafford Disaster Relief and Emergency Assistance Act) no se incluyen en sus ingresos. Can you refile taxes Vea Subsidios federales de asistencia en caso de desastre , en la sección titulada Pérdidas en Zonas de Desastre. Can you refile taxes Fondos de préstamos. Can you refile taxes   No reduzca su pérdida por los fondos de un préstamo utilizados para rehabilitar o reemplazar la propiedad para la cual está reclamando la deducción por pérdida. Can you refile taxes Si usted tiene un préstamo federal que ha sido cancelado (condonado), vea Préstamo Federal cancelado , más adelante, bajo Pérdidas en Zonas de Desastre. Can you refile taxes Reembolso Recibido Después de la Deducción de una Pérdida Si calculó su pérdida por hecho fortuito o robo, utilizando la cantidad del reembolso esperado, es posible que tenga que ajustar su declaración de impuestos para el año tributario en el cual realmente reciba su reembolso. Can you refile taxes Esta sección explica los ajustes que tal vez tenga que realizar. Can you refile taxes Reembolso real menor a la cantidad esperada. Can you refile taxes   Si posteriormente recibe un reembolso menor de lo que esperaba, incluya esa diferencia como pérdida junto con las demás (si las hubiera) en la declaración del año en el cual razonablemente no espere recibir reembolso adicional. Can you refile taxes Ejemplo. Can you refile taxes En el año 2012, su automóvil personal tenía un valor justo de mercado de $2,000 cuando fue destruido en un accidente con otro automóvil. Can you refile taxes El accidente se debió a la negligencia del otro conductor. Can you refile taxes Al final del año 2012, existía una posibilidad razonable de que el dueño del otro vehículo le reembolsara la totalidad de los daños. Can you refile taxes Usted no tuvo una pérdida deducible durante 2012. Can you refile taxes En enero de 2013, los tribunales le adjudicaron $2,000. Can you refile taxes Sin embargo, en el mes de julio está claro que no podrá cobrar cantidad alguna del otro conductor. Can you refile taxes Puesto que ésta es su única pérdida por hecho fortuito o robo, puede deducir la pérdida en 2013, la cual se calcula aplicando los límites de la deducción (los cuales se examinan más adelante). Can you refile taxes Reembolso real mayor a la cantidad esperada. Can you refile taxes   Si posteriormente recibe un reembolso que resulta ser mayor a la cantidad esperada, tras haber solicitado una deducción por la pérdida, puede que tenga que incluir el reembolso adicional en sus ingresos del año en el que lo recibió. Can you refile taxes No obstante, si parte alguna de la deducción original no redujo sus impuestos para el año anterior, no incluya esa parte del reembolso en sus ingresos. Can you refile taxes No vuelva a calcular los impuestos para el año en el que solicitó la deducción. Can you refile taxes Para averiguar qué cantidad adicional de reembolso debe incluir en sus ingresos, vea la sección titulada Recoveries (Recuperaciones de fondos) en la Publicación 525, en inglés. Can you refile taxes Ejemplo. Can you refile taxes Un huracán en el año 2012 destruyó su lancha motora. Can you refile taxes La pérdida fue de $3,000 y estimó que su seguro podría cubrir $2,500 de ese total. Can you refile taxes No incluyó deducciones detalladas en su declaración de 2012, de modo que no pudo deducir la pérdida. Can you refile taxes Cuando la compañía de seguros le reembolse dicha pérdida, no debe declarar reembolso alguno como ingresos. Can you refile taxes Esto es aplicable aun cuando sea por la totalidad de los $3,000, puesto que no dedujo la pérdida en su declaración del año 2012. Can you refile taxes La pérdida no redujo sus impuestos. Can you refile taxes    Si el total de todos los reembolsos que reciba es mayor a la base ajustada de los bienes destruidos o robados, obtendrá una ganancia a partir del hecho fortuito o robo. Can you refile taxes Si ya ha hecho una deducción por una pérdida y recibe ese reembolso posteriormente en otro año, es posible que tenga que incluir la ganancia en sus ingresos por el año posterior. Can you refile taxes Incluya la ganancia como ingreso ordinario hasta el monto de la deducción que redujo sus impuestos el año anterior. Can you refile taxes Es posible que pueda posponer su declaración de cualquier ganancia excedente como se explica más adelante en la sección titulada Aplazamiento de la Declaración de una Ganancia . Can you refile taxes Reembolso real por la cantidad esperada. Can you refile taxes   Si recibe un reembolso por la cantidad exacta que esperaba recibir, no tiene que incluir cantidad alguna en sus ingresos y no puede deducir pérdida adicional alguna. Can you refile taxes Ejemplo. Can you refile taxes En diciembre de 2013, usted tuvo un accidente cuando conducía su automóvil personal. Can you refile taxes Las reparaciones de su automóvil costaron $950. Can you refile taxes Usted tenía $100 como deducible de su seguro contra accidentes. Can you refile taxes Su compañía de seguros aceptó reembolsarle el resto de los daños. Can you refile taxes Como esperaba un reembolso de la compañía de seguros, en el año 2013 no tuvo una deducción de pérdida por hecho fortuito. Can you refile taxes Debido a la regla de los $100, no puede deducir los $100 que pagó como deducible. Can you refile taxes Cuando reciba los $850 de la compañía de seguros en 2014, no los declare como ingresos. Can you refile taxes Límites de la Deducción Después de calcular la pérdida por hecho fortuito o robo, tiene que calcular qué porcentaje de la pérdida puede deducir. Can you refile taxes La deducción de pérdidas por hecho fortuito y robo de bienes del empleado y bienes de uso personal está limitada. Can you refile taxes Una pérdida de bienes del empleado está sujeta a la regla del 2%, la cual se explica a continuación. Can you refile taxes Salvo en determinados casos, una pérdida de bienes de su propiedad y de uso personal está sujeta a las reglas de los $100 y del 10%, explicadas más adelante. Can you refile taxes Las reglas de los $100, del 10% y del 2% también están resumidas en la Tabla 2 . Can you refile taxes Las pérdidas de los bienes comerciales (que no sean bienes del empleado) y de generación de ingresos no están sujetas a estas reglas. Can you refile taxes Sin embargo, si la pérdida por hecho fortuito o robo incluyó una vivienda que usaba con fines comerciales o alquilaba a otra persona, su pérdida deducible puede ser limitada. Can you refile taxes Vea la Sección B de las Instrucciones del Formulario 4684, en inglés. Can you refile taxes Si la pérdida por hecho fortuito o robo incluyó bienes que se utilizaban en una actividad pasiva, vea el Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdida en actividades pasivas), en inglés, y sus respectivas instrucciones. Can you refile taxes Regla del 2% Cuando la deducción de pérdida por hecho fortuito y robo para los bienes del empleado se suma a los gastos laborales y a la mayoría de las demás deducciones misceláneas detalladas en el Anexo A (Formulario 1040 o Formulario 1040NR), dicha deducción tiene que reducirse por el 2% del ingreso bruto ajustado. Can you refile taxes Los bienes del empleado son aquéllos que se utilizan para desempeñar servicios como empleado. Can you refile taxes Regla de los $100 Una vez que haya calculado la pérdida de bienes de uso personal por un hecho fortuito o robo, como se explicó anteriormente, tiene que restar $100 de esa pérdida. Can you refile taxes Esta reducción es aplicable a cada pérdida total por hecho fortuito o robo. Can you refile taxes No importa el número de bienes afectados en el suceso. Can you refile taxes Sólo será aplicable una sola reducción de $100. Can you refile taxes Ejemplo. Can you refile taxes Usted tiene $750 deducibles en el seguro contra accidentes de su automóvil. Can you refile taxes El automóvil resultó dañado en un accidente. Can you refile taxes La compañía de seguros le paga los daños menos el deducible de $750. Can you refile taxes El monto de la pérdida por hecho fortuito se basa únicamente en el deducible. Can you refile taxes La pérdida por hecho fortuito es $650 ($750 – $100), puesto que los primeros $100 de una pérdida por hecho fortuito no son deducibles en el caso de bienes de uso personal. Can you refile taxes Un solo suceso. Can you refile taxes   Por lo general, los sucesos que están estrechamente relacionados en cuanto a origen causan un solo hecho fortuito. Can you refile taxes Se considera un solo hecho fortuito cuando el daño se deriva de dos o más causas directamente relacionadas, como por ejemplo, daños por viento e inundaciones provocados por la misma tormenta. Can you refile taxes Un solo hecho fortuito también puede ocasionar daños a dos o más bienes, como es el caso de una tormenta de granizo, que provoca daños a su vivenda y al automóvil estacionado en la entrada de su vivienda. Can you refile taxes Ejemplo 1. Can you refile taxes Una tormenta eléctrica destruyó su barco. Can you refile taxes Durante la tormenta, también perdió equipo de navegación. Can you refile taxes Su pérdida fue $5,000 del barco y $1,200 del equipo. Can you refile taxes La compañía de seguros le reembolsó $4,500 por el daño al barco. Can you refile taxes Usted no tenía cobertura de seguro para el equipo de navegación. Can you refile taxes Su pérdida por hecho fortuito equivale a la de un solo suceso y se aplica la regla de $100 sólo una vez. Can you refile taxes Calcule su pérdida antes de aplicar la regla del 10% (detallada más adelante) como se explica a continuación:     Barco Equipo 1. Can you refile taxes Pérdida $5,000 $1,200 2. Can you refile taxes Reste la cantidad del seguro 4,500 -0- 3. Can you refile taxes Pérdida después del reembolso $ 500 $1,200 4. Can you refile taxes Total de la pérdida $1,700 5. Can you refile taxes Reste $100 100 6. Can you refile taxes Pérdida antes de la regla del 10% $1,600 Ejemplo 2. Can you refile taxes En enero, entraron ladrones a su vivienda y le robaron un anillo y un abrigo de piel. Can you refile taxes Usted tuvo una pérdida de $200 por el anillo y de $700 por el abrigo. Can you refile taxes Éste es un solo robo, de modo que la regla de los $100 es aplicable para la pérdida total de $900. Can you refile taxes Ejemplo 3. Can you refile taxes En septiembre, los vientos huracanados volaron el techo de su casa. Can you refile taxes Las inundaciones provocadas por el huracán dañaron su vivienda aún más y destruyeron sus muebles y su automóvil personal. Can you refile taxes Esto se considera un solo hecho fortuito. Can you refile taxes Se aplica la regla de los $100 al total de la pérdida por el daño de las inundaciones y del viento. Can you refile taxes Más de una pérdida. Can you refile taxes   Si sufre más de una pérdida por hecho fortuito o robo durante el año tributario, usted tiene que descontar $100 de cada pérdida. Can you refile taxes Ejemplo. Can you refile taxes Su automóvil familiar se dañó en un accidente en el mes de enero. Can you refile taxes La pérdida después del reembolso del seguro fue $75. Can you refile taxes Su automóvil sufrió daños en febrero en otro accidente. Can you refile taxes Esta vez la pérdida que tuvo después del reembolso del seguro fue $90. Can you refile taxes Aplique la regla de los $100 a cada pérdida por separado. Can you refile taxes Puesto que ninguno de los dos accidentes ocasionó una pérdida de más de $100, no tiene derecho a hacer una deducción por estos accidentes. Can you refile taxes Más de una persona. Can you refile taxes   Si dos o más personas (que no sean cónyuges que presenten una declaración conjunta) tienen pérdidas por causa del mismo hecho fortuito o robo, la regla de los $100 se aplicará por separado a cada persona. Can you refile taxes Ejemplo. Can you refile taxes Un incendio dañó su casa y los bienes personales de su huésped. Can you refile taxes Usted tiene que restar $100 de su pérdida. Can you refile taxes Su huésped tiene que restar $100 de su propia pérdida. Can you refile taxes Contribuyentes casados. Can you refile taxes   Si usted y su cónyuge presentan una declaración conjunta, su caso se trata como una sola persona cuando se aplica la regla de los $100. Can you refile taxes No importa si los bienes son de ambos o de cada uno independientemente. Can you refile taxes   Si usted y su cónyuge sufren pérdidas por hecho fortuito o robo y presentan declaraciones de impuesto por separado, cada uno tiene que descontar $100 de su pérdida. Can you refile taxes Esto es aplicable aun cuando ambos sean dueños de los bienes. Can you refile taxes Si sólo uno de los cónyuges es dueño de los bienes, sólo ese cónyuge puede deducir la pérdida en una declaración separada. Can you refile taxes   Si la pérdida por hecho fortuito o robo ocurre sobre bienes que ambos poseen en tenencia conjunta entre cónyuges, cada uno puede calcular su deducción sólo sobre la mitad de la pérdida en declaraciones separadas. Can you refile taxes Ninguno puede calcular la deducción sobre la pérdida total en una declaración por separado. Can you refile taxes Cada cónyuge tiene que descontar $100 de la pérdida. Can you refile taxes Más de un dueño. Can you refile taxes   Si dos o más individuos (aparte de cónyuges que presenten una declaración conjunta) sufren una pérdida de bienes en una propiedad conjunta, se aplica la regla de los $100 por separado a cada uno. Can you refile taxes Por ejemplo, si dos hermanas viven en una casa que compraron juntas y tienen una pérdida por hecho fortuito en la casa, cada hermana debe aplicar la regla de los $100 por separado. Can you refile taxes Regla del 10% Tiene que restar del total de sus pérdidas por hecho fortuito o robo causadas a bienes de uso personal, un 10% de su ingreso bruto ajustado. Can you refile taxes Aplique esta regla después de haber descontado $100 de cada pérdida. Can you refile taxes Para más información, vea las instrucciones del Formulario 4684, en inglés. Can you refile taxes Si tiene pérdidas y ganancias por hecho fortuito o robo, vea más adelante la sección titulada Pérdidas y ganancias . Can you refile taxes Ejemplo. Can you refile taxes En junio, descubrió que robaron su casa. Can you refile taxes Su pérdida después del reeembolso del seguro fue $2,000. Can you refile taxes Su ingreso bruto ajustado del año en el que descubrió el robo es $29,500. Can you refile taxes Calcule la pérdida por robo como se indica a continuación: 1. Can you refile taxes Pérdida después del reembolso del seguro $2,000 2. Can you refile taxes Reste $100 100 3. Can you refile taxes Pérdida después de aplicar la regla de los $100 $1,900 4. Can you refile taxes Reste el 10% de $29,500 de ingreso bruto ajustado (AGI, por sus siglas en inglés) $2,950 5. Can you refile taxes Deducción de pérdida por robo $-0- Usted no tiene una deducción de pérdida por robo porque su pérdida ($1,900) es menos del 10% de su ingreso bruto ajustado ($2,950). Can you refile taxes Más de una pérdida. Can you refile taxes   Si tiene más de una pérdida por hecho fortuito o robo durante el año tributario, reduzca cada pérdida restando su reembolso y descontando $100. Can you refile taxes Luego, reste del total de las pérdidas el 10% de su ingreso bruto ajustado. Can you refile taxes Ejemplo. Can you refile taxes En marzo, usted tuvo un accidente automovilístico que destruyó completamente su vehículo. Can you refile taxes No tenía seguro contra accidentes y por lo tanto no recibió reembolso del seguro. Can you refile taxes La pérdida que tuvo de su automóvil fue $1,800. Can you refile taxes En noviembre, un incendio provocó daños en el sótano de su casa y destruyó completamente los muebles, la lavadora, la secadora y otros artículos que guardaba allí. Can you refile taxes Su pérdida de los artículos del sótano después del reembolso fue $2,100. Can you refile taxes Su ingreso bruto ajustado para el año en el que ocurrieron el accidente y el incendio es $25,000. Can you refile taxes Calcule su deducción de pérdidas por hechos fortuitos de la siguiente forma:     Vehículo Sótano 1. Can you refile taxes Pérdida $1,800 $2,100 2. Can you refile taxes Reste $100 por incidente 100 100 3. Can you refile taxes Pérdida después de aplicar la regla de los $100 $1,700 $2,000 4. Can you refile taxes Total de la pérdida $3,700 5. Can you refile taxes Reste el 10% de $25,000 de ingreso bruto ajustado 2,500 6. Can you refile taxes Deducción de pérdida por hecho fortuito $ 1,200 Contribuyentes casados. Can you refile taxes   Si usted y su cónyuge presentan una declaración conjunta, su caso se trata como una sola persona al aplicar la regla del 10%. Can you refile taxes No importa si ustedes son dueños conjuntamente o por separado de los bienes. Can you refile taxes   Si presentan la declaración por separado, la regla del 10% será aplicable para cada declaración en la que se declara una pérdida. Can you refile taxes Más de un dueño. Can you refile taxes   Si dos o más personas (que no sean cónyuges que presenten la declaración conjunta) tienen una pérdida de bienes de los cuales ambos son propietarios, se aplicará para cada uno por separado la regla del 10%. Can you refile taxes Pérdidas y ganancias. Can you refile taxes   Si tiene ganancias por hecho fortuito o robo, al igual que pérdidas de bienes de uso personal, tiene que comparar el total de ganancias con el total de pérdidas. Can you refile taxes Realice esto después de descontar los reembolsos de cada pérdida y los $100, pero antes de descontar de las pérdidas el 10% del ingreso bruto ajustado. Can you refile taxes Las ganancias por hecho fortuito o robo no incluyen ganancias que haya decidido aplazar. Can you refile taxes Vea más adelante la sección titulada Aplazamiento de la Declaración de una Ganancia . Can you refile taxes Pérdidas mayores a las ganancias. Can you refile taxes   Si las pérdidas resultan ser mayores que las ganancias reconocidas, reste las ganancias de las pérdidas y reste del resultado el 10% del ingreso bruto ajustado. Can you refile taxes El resto, si lo hubiera, será la pérdida deducible de los bienes de uso personal. Can you refile taxes Ejemplo. Can you refile taxes Su pérdida por robo después de restar los reembolsos y los $100 es $2,700. Can you refile taxes Su ganancia por hechos fortuitos es $700. Can you refile taxes La pérdida es mayor que la ganancia, por lo que tiene que reducir la pérdida total neta de $2,000 ($2,700 − $700) por un 10% de su ingreso bruto ajustado. Can you refile taxes Ganancias mayores a las pérdidas. Can you refile taxes   Si las ganancias reconocidas son mayores que las pérdidas, reste las pérdidas de las ganancias. Can you refile taxes La diferencia se considera una ganancia de capital y tiene que declararse en el Anexo D (Formulario 1040). Can you refile taxes La regla del 10% no es aplicable a las ganancias. Can you refile taxes Ejemplo. Can you refile taxes Su pérdida por robo es $600, después de restar los reembolsos y los $100 de dicha pérdida. Can you refile taxes Su ganancia por hecho fortuito es $1,600. Can you refile taxes Puesto que su ganancia es mayor que su pérdida, tiene que declarar la ganancia neta de $1,000 ($1,600 − $600) en el Anexo D (Formulario 1040). Can you refile taxes Información adicional. Can you refile taxes   Para más información sobre cómo calcular las ganancias reconocidas, vea más adelante la sección titulada Cómo Calcular una Ganancia . Can you refile taxes Cómo Calcular la Deducción Por lo general, primero tiene que calcular la pérdida por separado para cada artículo robado, dañado o destruido. Can you refile taxes No obstante, hay una regla especial para bienes inmuebles que posea para uso personal. Can you refile taxes Bienes inmuebles. Can you refile taxes   Para calcular una pérdida de bienes inmuebles que posea para uso personal, todas las mejoras (como edificios, árboles ornamentales y el terreno con áreas mejoradas) se consideran en conjunto. Can you refile taxes Ejemplo 1. Can you refile taxes En junio, un incendio destruyó su casa a la orilla del lago, la cual hace varios años le costó $144,800 (incluidos $14,500 por el terreno). Can you refile taxes (El terreno no resultó dañado). Can you refile taxes Ésta fue su única p
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Tax Relief for Victims of Hurricane Irene in New Jersey

E-file to Remain Open for Hurricane Irene Victims through Oct. 31

Updated 9/7/11 to add the following counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Ocean, Salem, Sussex, Union and Warren.

NJ-2011-42, Sept. 1, 2011

MOUNTAINSIDE, N.J. — Victims of Hurricane Irene that began on Aug. 27, 2011 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Can You Refile Taxes

Can you refile taxes Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Can you refile taxes Married persons. Can you refile taxes Same-sex marriage. Can you refile taxes Exception. Can you refile taxes Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Can you refile taxes Amended instrument. Can you refile taxes General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Can you refile taxes Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Can you refile taxes It may also be used in determining whether you can claim certain other deductions and credits. Can you refile taxes The filing status you can choose depends partly on your marital status on the last day of your tax year. Can you refile taxes Marital status. Can you refile taxes   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Can you refile taxes If you are married, your filing status is either married filing a joint return or married filing a separate return. Can you refile taxes For information about the single and qualifying widow(er) filing statuses, see Publication 501. Can you refile taxes Unmarried persons. Can you refile taxes   You are unmarried for the whole year if either of the following applies. Can you refile taxes You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Can you refile taxes You must follow your state law to determine if you are divorced or legally separated. Can you refile taxes Exception. Can you refile taxes If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Can you refile taxes You have obtained a decree of annulment, which holds that no valid marriage ever existed. Can you refile taxes You must file amended returns (Form 1040X, Amended U. Can you refile taxes S. Can you refile taxes Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Can you refile taxes The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Can you refile taxes On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Can you refile taxes Married persons. Can you refile taxes   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Can you refile taxes An interlocutory decree is not a final decree. Can you refile taxes Same-sex marriage. Can you refile taxes   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Can you refile taxes The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Can you refile taxes However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Can you refile taxes For more details, see Publication 501. Can you refile taxes Exception. Can you refile taxes   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Can you refile taxes See Head of Household , later. Can you refile taxes Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Can you refile taxes If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Can you refile taxes You can file a joint return even if one of you had no income or deductions. Can you refile taxes If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Can you refile taxes Nonresident alien. Can you refile taxes   To file a joint return, at least one of you must be a U. Can you refile taxes S. Can you refile taxes citizen or resident alien at the end of the tax year. Can you refile taxes If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Can you refile taxes This means that your combined worldwide incomes are subject to U. Can you refile taxes S. Can you refile taxes income tax. Can you refile taxes These rules are explained in Publication 519, U. Can you refile taxes S. Can you refile taxes Tax Guide for Aliens. Can you refile taxes Signing a joint return. Can you refile taxes   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Can you refile taxes Joint and individual liability. Can you refile taxes   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Can you refile taxes This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Can you refile taxes Divorced taxpayers. Can you refile taxes   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Can you refile taxes This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Can you refile taxes Relief from joint liability. Can you refile taxes   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Can you refile taxes You can ask for relief no matter how small the liability. Can you refile taxes   There are three types of relief available. Can you refile taxes Innocent spouse relief. Can you refile taxes Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Can you refile taxes Equitable relief. Can you refile taxes   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Can you refile taxes See Relief from liability arising from community property law , later, under Community Property. Can you refile taxes    Each kind of relief has different requirements. Can you refile taxes You must file Form 8857 to request relief under any of these categories. Can you refile taxes Publication 971 explains these kinds of relief and who may qualify for them. Can you refile taxes You can also find information on our website at IRS. Can you refile taxes gov. Can you refile taxes Tax refund applied to spouse's debts. Can you refile taxes   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Can you refile taxes This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Can you refile taxes You can get a refund of your share of the overpayment if you qualify as an injured spouse. Can you refile taxes Injured spouse. Can you refile taxes   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Can you refile taxes An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Can you refile taxes   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Can you refile taxes Note. Can you refile taxes If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Can you refile taxes For more information, see Publication 555. Can you refile taxes    Refunds that involve community property states must be divided according to local law. Can you refile taxes If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Can you refile taxes   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Can you refile taxes Follow the instructions for the form. Can you refile taxes   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Can you refile taxes You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Can you refile taxes   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Can you refile taxes When filed after offset, it can take up to 8 weeks to receive your refund. Can you refile taxes Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Can you refile taxes    An injured spouse claim is different from an innocent spouse relief request. Can you refile taxes An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Can you refile taxes An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Can you refile taxes For information on innocent spouses, see Relief from joint liability, earlier. Can you refile taxes Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Can you refile taxes You can file a separate return even if only one of you had income. Can you refile taxes For information on exemptions you can claim on your separate return, see Exemptions , later. Can you refile taxes Community or separate income. Can you refile taxes   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Can you refile taxes For more information, see Community Income under Community Property, later. Can you refile taxes Separate liability. Can you refile taxes   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Can you refile taxes Itemized deductions. Can you refile taxes   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Can you refile taxes Table 1. Can you refile taxes Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Can you refile taxes  Caution: If you live in a community property state, these rules do not apply. Can you refile taxes See Community Property. Can you refile taxes IF you paid . Can you refile taxes . Can you refile taxes . Can you refile taxes AND you . Can you refile taxes . Can you refile taxes . Can you refile taxes THEN you can deduct on your separate federal return. Can you refile taxes . Can you refile taxes . Can you refile taxes   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Can you refile taxes     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Can you refile taxes         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Can you refile taxes         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Can you refile taxes The numerator is your gross income and the denominator  is your combined gross income. Can you refile taxes     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Can you refile taxes     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Can you refile taxes     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Can you refile taxes Neither spouse may report the total casualty loss. Can you refile taxes 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Can you refile taxes Dividing itemized deductions. Can you refile taxes   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Can you refile taxes See Table 1, later. Can you refile taxes Separate returns may give you a higher tax. Can you refile taxes   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Can you refile taxes There is no joint liability. Can you refile taxes But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Can you refile taxes This is because the following special rules apply if you file a separate return. Can you refile taxes Your tax rate generally will be higher than it would be on a joint return. Can you refile taxes Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Can you refile taxes You cannot take the credit for child and dependent care expenses in most cases. Can you refile taxes You cannot take the earned income credit. Can you refile taxes You cannot take the exclusion or credit for adoption expenses in most cases. Can you refile taxes You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Can you refile taxes You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Can you refile taxes If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Can you refile taxes Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Can you refile taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Can you refile taxes Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Can you refile taxes See Itemized deductions , earlier. Can you refile taxes Joint return after separate returns. Can you refile taxes   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Can you refile taxes This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Can you refile taxes Use Form 1040X to change your filing status. Can you refile taxes Separate returns after joint return. Can you refile taxes   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Can you refile taxes Exception. Can you refile taxes   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Can you refile taxes The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Can you refile taxes Head of Household Filing as head of household has the following advantages. Can you refile taxes You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Can you refile taxes Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Can you refile taxes Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Can you refile taxes You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Can you refile taxes Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Can you refile taxes Requirements. Can you refile taxes   You may be able to file as head of household if you meet all the following requirements. Can you refile taxes You are unmarried or “considered unmarried” on the last day of the year. Can you refile taxes You paid more than half the cost of keeping up a home for the year. Can you refile taxes A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Can you refile taxes However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Can you refile taxes See Special rule for parent , later, under Qualifying person. Can you refile taxes Considered unmarried. Can you refile taxes   You are considered unmarried on the last day of the tax year if you meet all the following tests. Can you refile taxes You file a separate return. Can you refile taxes A separate return includes a return claiming married filing separately, single, or head of household filing status. Can you refile taxes You paid more than half the cost of keeping up your home for the tax year. Can you refile taxes Your spouse did not live in your home during the last 6 months of the tax year. Can you refile taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Can you refile taxes See Temporary absences , later. Can you refile taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Can you refile taxes (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Can you refile taxes ) You must be able to claim an exemption for the child. Can you refile taxes However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Can you refile taxes The general rules for claiming an exemption for a dependent are shown later in Table 3. Can you refile taxes    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Can you refile taxes See Publication 555 for more information. Can you refile taxes Nonresident alien spouse. Can you refile taxes   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Can you refile taxes However, your spouse is not a qualifying person for head of household purposes. Can you refile taxes You must have another qualifying person and meet the other requirements to file as head of household. Can you refile taxes Keeping up a home. Can you refile taxes   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Can you refile taxes This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Can you refile taxes This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Can you refile taxes Qualifying person. Can you refile taxes    Table 2, later, shows who can be a qualifying person. Can you refile taxes Any person not described in Table 2 is not a qualifying person. Can you refile taxes   Generally, the qualifying person must live with you for more than half of the year. Can you refile taxes Table 2. Can you refile taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Can you refile taxes See the text of this publication for the other requirements you must meet to claim head of household filing status. Can you refile taxes IF the person is your . Can you refile taxes . Can you refile taxes . Can you refile taxes AND . Can you refile taxes . Can you refile taxes . Can you refile taxes THEN that person is . Can you refile taxes . Can you refile taxes . Can you refile taxes   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Can you refile taxes     he or she is married and you can claim an exemption for him or her a qualifying person. Can you refile taxes     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Can you refile taxes 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Can you refile taxes 6     you cannot claim an exemption for him or her not a qualifying person. Can you refile taxes     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Can you refile taxes     he or she did not live with you more than half the year not a qualifying person. Can you refile taxes     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Can you refile taxes     you cannot claim an exemption for him or her not a qualifying person. Can you refile taxes   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Can you refile taxes 2 See Table 3, later, for the tests that must be met to be a qualifying child. Can you refile taxes Note. Can you refile taxes If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Can you refile taxes If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Can you refile taxes 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Can you refile taxes 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Can you refile taxes 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Can you refile taxes See Multiple Support Agreement in Publication 501. Can you refile taxes 6 See Special rule for parent . Can you refile taxes Special rule for parent. Can you refile taxes   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Can you refile taxes However, you must be able to claim an exemption for your father or mother. Can you refile taxes Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Can you refile taxes You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Can you refile taxes Death or birth. Can you refile taxes   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Can you refile taxes If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Can you refile taxes If the person is anyone else, see Publication 501. Can you refile taxes Temporary absences. Can you refile taxes   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Can you refile taxes It must be reasonable to assume that the absent person will return to the home after the temporary absence. Can you refile taxes You must continue to keep up the home during the absence. Can you refile taxes Kidnapped child. Can you refile taxes   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Can you refile taxes You can claim head of household filing status if all the following statements are true. Can you refile taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Can you refile taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Can you refile taxes You would have qualified for head of household filing status if the child had not been kidnapped. Can you refile taxes   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Can you refile taxes More information. Can you refile taxes   For more information on filing as head of household, see Publication 501. Can you refile taxes Exemptions You can deduct $3,900 for each exemption you claim in 2013. Can you refile taxes However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Can you refile taxes There are two types of exemptions: personal exemptions and exemptions for dependents. Can you refile taxes If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Can you refile taxes Personal Exemptions You can claim your own exemption unless someone else can claim it. Can you refile taxes If you are married, you may be able to take an exemption for your spouse. Can you refile taxes These are called personal exemptions. Can you refile taxes Exemption for Your Spouse Your spouse is never considered your dependent. Can you refile taxes Joint return. Can you refile taxes   On a joint return, you can claim one exemption for yourself and one for your spouse. Can you refile taxes   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Can you refile taxes Separate return. Can you refile taxes   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Can you refile taxes If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Can you refile taxes Alimony paid. Can you refile taxes   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Can you refile taxes This is because alimony is gross income to the spouse who received it. Can you refile taxes Divorced or separated spouse. Can you refile taxes   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Can you refile taxes This rule applies even if you provided all of your former spouse's support. Can you refile taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Can you refile taxes You can claim an exemption for a dependent even if your dependent files a return. Can you refile taxes The term “dependent” means: A qualifying child, or A qualifying relative. Can you refile taxes Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Can you refile taxes For detailed information, see Publication 501. Can you refile taxes   Dependent not allowed a personal exemption. Can you refile taxes If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Can you refile taxes This is true even if you do not claim the dependent's exemption on your return. Can you refile taxes It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Can you refile taxes Table 3. Can you refile taxes Overview of the Rules for Claiming an Exemption for a Dependent Caution. Can you refile taxes This table is only an overview of the rules. Can you refile taxes For details, see Publication 501. Can you refile taxes • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Can you refile taxes • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Can you refile taxes • You cannot claim a person as a dependent unless that person is a U. Can you refile taxes S. Can you refile taxes citizen, U. Can you refile taxes S. Can you refile taxes resident alien, U. Can you refile taxes S. Can you refile taxes national, or a resident of Canada or Mexico. Can you refile taxes 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Can you refile taxes   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Can you refile taxes     2. Can you refile taxes       3. Can you refile taxes    4. Can you refile taxes    5. Can you refile taxes    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Can you refile taxes   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Can you refile taxes   The child must have lived with you for more than half of the year. Can you refile taxes 2   The child must not have provided more than half of his or her own support for the year. Can you refile taxes   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Can you refile taxes   1. Can you refile taxes    2. Can you refile taxes       3. Can you refile taxes    4. Can you refile taxes The person cannot be your qualifying child or the qualifying child of anyone else. Can you refile taxes   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Can you refile taxes   The person's gross income for the year must be less than $3,900. Can you refile taxes 3   You must provide more than half of the person's total support for the year. Can you refile taxes 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Can you refile taxes See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Can you refile taxes     1 Exception exists for certain adopted children. Can you refile taxes 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Can you refile taxes 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Can you refile taxes 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Can you refile taxes See Publication 501. Can you refile taxes You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Can you refile taxes For more information, see the instructions for your tax return if you file Form 1040A or 1040. Can you refile taxes Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Can you refile taxes However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Can you refile taxes Special rule for divorced or separated parents (or parents who live apart). Can you refile taxes   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Can you refile taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Can you refile taxes The child received over half of his or her support for the year from the parents. Can you refile taxes The child is in the custody of one or both parents for more than half of the year. Can you refile taxes Either of the following applies. Can you refile taxes The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Can you refile taxes (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Can you refile taxes A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Can you refile taxes See Child support under pre-1985 agreement , later. Can you refile taxes Custodial parent and noncustodial parent. Can you refile taxes   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Can you refile taxes The other parent is the noncustodial parent. Can you refile taxes   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Can you refile taxes   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Can you refile taxes Equal number of nights. Can you refile taxes   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Can you refile taxes December 31. Can you refile taxes   The night of December 31 is treated as part of the year in which it begins. Can you refile taxes For example, December 31, 2013, is treated as part of 2013. Can you refile taxes Emancipated child. Can you refile taxes   If a child is emancipated under state law, the child is treated as not living with either parent. Can you refile taxes See Examples 5 and 6 . Can you refile taxes Absences. Can you refile taxes    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Can you refile taxes But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Can you refile taxes Parent works at night. Can you refile taxes   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Can you refile taxes On a school day, the child is treated as living at the primary residence registered with the school. Can you refile taxes Example 1 – child lived with one parent greater number of nights. Can you refile taxes You and your child’s other parent are divorced. Can you refile taxes In 2013, your child lived with you 210 nights and with the other parent 156 nights. Can you refile taxes You are the custodial parent. Can you refile taxes Example 2 – child is away at camp. Can you refile taxes In 2013, your daughter lives with each parent for alternate weeks. Can you refile taxes In the summer, she spends 6 weeks at summer camp. Can you refile taxes During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Can you refile taxes Example 3 – child lived same number of days with each parent. Can you refile taxes Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Can you refile taxes Your adjusted gross income is $40,000. Can you refile taxes Your ex-spouse's adjusted gross income is $25,000. Can you refile taxes You are treated as your son's custodial parent because you have the higher adjusted gross income. Can you refile taxes Example 4 – child is at parent’s home but with other parent. Can you refile taxes Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Can you refile taxes You become ill and are hospitalized. Can you refile taxes The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Can you refile taxes Your son is treated as living with you during this 10-day period because he was living in your home. Can you refile taxes Example 5 – child emancipated in May. Can you refile taxes When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Can you refile taxes As a result, he is not considered in the custody of his parents for more than half of the year. Can you refile taxes The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Can you refile taxes Example 6 – child emancipated in August. Can you refile taxes Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Can you refile taxes She turns 18 and is emancipated under state law on August 1, 2013. Can you refile taxes Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Can you refile taxes You are the custodial parent. Can you refile taxes Written declaration. Can you refile taxes    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Can you refile taxes The noncustodial parent must attach a copy of the form or statement to his or her tax return. Can you refile taxes   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Can you refile taxes Divorce decree or separation agreement that went into effect after 1984 and before 2009. Can you refile taxes   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Can you refile taxes To be able to do this, the decree or agreement must state all three of the following. Can you refile taxes The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Can you refile taxes The custodial parent will not claim the child as a dependent for the year. Can you refile taxes The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Can you refile taxes   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Can you refile taxes The cover page (write the other parent's social security number on this page). Can you refile taxes The pages that include all of the information identified in items (1) through (3) above. Can you refile taxes The signature page with the other parent's signature and the date of the agreement. Can you refile taxes Post-2008 divorce decree or separation agreement. Can you refile taxes   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Can you refile taxes The custodial parent must sign either a Form 8332 or a similar statement. Can you refile taxes The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Can you refile taxes The noncustodial parent must attach a copy to his or her return. Can you refile taxes The form or statement must release the custodial parent's claim to the child without any conditions. Can you refile taxes For example, the release must not depend on the noncustodial parent paying support. Can you refile taxes    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Can you refile taxes Revocation of release of claim to an exemption. Can you refile taxes   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Can you refile taxes In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Can you refile taxes The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Can you refile taxes Remarried parent. Can you refile taxes   If you remarry, the support provided by your new spouse is treated as provided by you. Can you refile taxes Child support under pre-1985 agreement. Can you refile taxes   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Can you refile taxes Example. Can you refile taxes Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Can you refile taxes This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Can you refile taxes Parents who never married. Can you refile taxes   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Can you refile taxes Alimony. Can you refile taxes   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Can you refile taxes Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Can you refile taxes This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Can you refile taxes If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Can you refile taxes Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Can you refile taxes (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Can you refile taxes Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Can you refile taxes The exemption for the child. Can you refile taxes The child tax credit. Can you refile taxes Head of household filing status. Can you refile taxes The credit for child and dependent care expenses. Can you refile taxes The exclusion from income for dependent care benefits. Can you refile taxes The earned income credit. Can you refile taxes The other person cannot take any of these benefits based on this qualifying child. Can you refile taxes In other words, you and the other person cannot agree to divide these tax benefits between you. Can you refile taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Can you refile taxes Tiebreaker rules. Can you refile taxes   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Can you refile taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Can you refile taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Can you refile taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Can you refile taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Can you refile taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Can you refile taxes If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Can you refile taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Can you refile taxes Example 1—separated parents. Can you refile taxes You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Can you refile taxes In August and September, your son lived with you. Can you refile taxes For the rest of the year, your son lived with your husband, the boy's father. Can you refile taxes Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Can you refile taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Can you refile taxes You and your husband will file separate returns. Can you refile taxes Your husband agrees to let you treat your son as a qualifying child. Can you refile taxes This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Can you refile taxes However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Can you refile taxes And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Can you refile taxes Example 2—separated parents claim same child. Can you refile taxes The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Can you refile taxes In this case, only your husband will be allowed to treat your son as a qualifying child. Can you refile taxes This is because, during 2013, the boy lived with him longer than with you. Can you refile taxes If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Can you refile taxes In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Can you refile taxes And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Can you refile taxes Applying this special rule to divorced or separated parents (or parents who live apart). Can you refile taxes   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Can you refile taxes However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Can you refile taxes Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Can you refile taxes If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Can you refile taxes Example 1. Can you refile taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Can you refile taxes Your AGI is $10,000. Can you refile taxes Your mother's AGI is $25,000. Can you refile taxes Your son's father does not live with you or your son. Can you refile taxes Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Can you refile taxes Because of this, you cannot claim an exemption or the child tax credit for your son. Can you refile taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Can you refile taxes You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Can you refile taxes (Note: The support test does not apply for the earned income credit. Can you refile taxes ) However, you agree to let your mother claim your son. Can you refile taxes This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Can you refile taxes (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Can you refile taxes ) Example 2. Can you refile taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Can you refile taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Can you refile taxes Example 3. Can you refile taxes The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Can you refile taxes Your mother also claims him as a qualifying child for head of household filing status. Can you refile taxes You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Can you refile taxes The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Can you refile taxes Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Can you refile taxes These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Can you refile taxes If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Can you refile taxes If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Can you refile taxes Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Can you refile taxes It does not include voluntary payments that are not made under a divorce or separation instrument. Can you refile taxes Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Can you refile taxes Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Can you refile taxes To be alimony, a payment must meet certain requirements. Can you refile taxes There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Can you refile taxes The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Can you refile taxes See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Can you refile taxes Spouse or former spouse. Can you refile taxes   Unless otherwise stated, the term “spouse” includes former spouse. Can you refile taxes Divorce or separation instrument. Can you refile taxes   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Can you refile taxes This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Can you refile taxes Invalid decree. Can you refile taxes   Payments under a divorce decree can be alimony even if the decree's validity is in question. Can you refile taxes A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Can you refile taxes Amended instrument. Can you refile taxes   An amendment to a divorce decree may change the nature of your payments. Can you refile taxes Amendments are not ordinarily retroactive for federal tax purposes. Can you refile taxes However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Can you refile taxes Example 1. Can you refile taxes A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Can you refile taxes This change also is effective retroactively for federal tax purposes. Can you refile taxes Example 2. Can you refile taxes Your original divorce decree did not fix any part of the payment as child support. Can you refile taxes To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Can you refile taxes The amended order is effective retroactively for federal tax purposes. Can you refile taxes Deducting alimony paid. Can you refile taxes   You can deduct alimony you paid, whether or not you itemize deductions on your return. Can you refile taxes You must file Form 1040. Can you refile taxes You cannot use Form 1040A, 1040EZ, or 1040NR. Can you refile taxes Enter the amount of alimony you paid on Form 1040, line 31a. Can you refile taxes In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Can you refile taxes If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Can you refile taxes Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Can you refile taxes Enter your total payments on line 31a. Can you refile taxes If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Can you refile taxes Reporting alimony received. Can you refile taxes   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Can you refile taxes You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Can you refile taxes    You must give the person who paid the alimony your SSN or ITIN. Can you refile taxes If you do not, you may have to pay a $50 penalty. Can you refile taxes Withholding on nonresident aliens. Can you refile taxes   If you are a U. Can you refile taxes S. Can you refile taxes citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Can you refile taxes However, many tax treaties provide for an exemption from withholding for alimony payments. Can you refile taxes For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Can you refile taxes General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Can you refile taxes Payments not alimony. Can you refile taxes   Not all payments under a divorce or separation instrument are alimony. Can you refile taxes Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Can you refile taxes Example. Can you refile taxes Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Can you refile taxes Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Can you refile taxes Neither is the value of your spouse's use of the home. Can you refile taxes If they otherwise qualify, you can deduct the payments for utilities as alimony. Can you refile taxes Your spouse must report them as income. Can you refile taxes If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Can you refile taxes However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Can you refile taxes If you owned the home jointly with your spouse, see Table 4. Can you refile taxes For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Can you refile taxes Child support. Can you refile taxes   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Can you refile taxes If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Can you refile taxes irs. Can you refile taxes gov/formspubs. Can you refile taxes Underpayment. Can you refile taxes   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Can you refile taxes Example. Can you refile taxes Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Can you refile taxes If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Can you refile taxes If you pay only $3,600 during the year, $2,400 is child support. Can you refile taxes You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Can you refile taxes Payments to a third party. Can you refile taxes   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Can you refile taxes These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Can you refile taxes ), taxes, tuition, etc. Can you refile taxes The payments are treated as received by your spouse and then paid to the third party. Can you refile taxes Example 1. Can you refile taxes Under your divorce decree, you must pay your former spouse's medical and dental expenses. Can you refile taxes If the payments otherwise qualify, you can deduct them as alimony on your return. Can you refile taxes Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Can you refile taxes Example 2. Can you refile taxes Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Can you refile taxes If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Can you refile taxes If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Can you refile taxes However, if you owned the home, see the example under Payments not alimony , earlier. Can you refile taxes If you owned the home jointly with your spouse, see Table 4. Can you refile taxes Life insurance premiums. Can you refile taxes   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Can you refile taxes Payments for jointly-owned home. Can you refile taxes   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Can you refile taxes See Table 4. Can you refile taxes   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Can you refile taxes If you owned the home, see the example under Payments not alimony , earlier. Can you refile taxes Table 4. Can you refile taxes Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Can you refile taxes IF you must pay all of the . Can you refile taxes . Can you refile taxes . Can you refile taxes AND your home is . Can you refile taxes . Can you refile taxes . Can you refile taxes THEN you can deduct and your spouse (or former spouse) must include as alimony . Can you refile taxes . Can you refile taxes . Can you refile taxes AND you can claim as an itemized deduction . Can you refile taxes . Can you refile taxes . Can you refile taxes   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Can you refile taxes 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Can you refile taxes     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Can you refile taxes 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Can you refile taxes  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Can you refile taxes Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Can you refile taxes Exception for instruments executed before 1985. Can you refile taxes   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Can you refile taxes A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Can you refile taxes A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Can you refile taxes   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Can you refile taxes irs. Can you refile taxes gov/formspubs. Can you refile taxes Example 1. Can you refile taxes In November 1984, you and your former spouse executed a written separation agreement. Can you refile taxes In February 1985, a decree of divorce was substituted for the written separation agreement. Can you refile taxes The decree of divorce did not change the terms for the alimony you pay your former spouse. Can you refile taxes The decree of divorce is treated as executed before 1985. Can you refile taxes Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Can you refile taxes Example 2. Can you refile taxes The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Can you refile taxes In this example, the decree of divorce is not treated as executed before 1985. Can you refile taxes The alimony payments are subject to the rules for payments under instruments executed after 1984. Can you refile taxes Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Can you refile taxes The payment is in cash. Can you refile taxes The instrument does not designate the payment as not alimony. Can you refile taxes The spouses are not members of the same household at the time the payments are made. Can you refile taxes This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Can you refile taxes There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Can you refile taxes The payment is not treated as child support. Can you refile taxes Each of these requirements is discussed next. Can you refile taxes Cash payment requirement. Can you refile taxes   Only cash payments, including checks and money orders, qualify as alimony. Can you refile taxes The following do not qualify as alimony. Can you refile taxes Transfers of services or property (including a debt instrument of a third party or an annuity contract). Can you refile taxes Execution of a debt instrument by the payer. Can you refile taxes The use of the payer's property. Can you refile taxes Payments to a third party. Can you refile taxes   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Can you refile taxes See Payments to a third party under General Rules, earlier. Can you refile taxes   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Can you refile taxes The payments are in lieu of payments of alimony directly to your spouse. Can you refile taxes The written request states that both spouses intend the payments to be treated as alimony. Can you refile taxes You receive the written request from your spouse before you file your return for the year you made the payments. Can you refile taxes Payments designated as not alimony. Can you refile taxes   You and your spouse can designate that otherwise qualifying payments are not alimony. Can you refile taxes You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Can you refile taxes For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Can you refile taxes If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Can you refile taxes   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Can you refile taxes The copy must be attached each year the designation applies. Can you refile taxes Spouses cannot be members of the same household. Can you refile taxes   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Can you refile taxes A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Can you refile taxes   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Can you refile taxes Exception. Can you refile taxes   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Can you refile taxes Liability for payments after death of recipient spouse. Can you refile taxes   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Can you refile taxes If all of the payments would continue, then none of the payments made before or after the death are alimony. Can you refile taxes   The divorce or separation instrument does not have to expressly state that the payments cease upon the