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Federal taxes 15. Federal taxes   Venta de su Vivienda Table of Contents Recordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Federal taxes Información adicional. Federal taxes Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Federal taxes Recuperación (Devolución) de un Subsidio Hipotecario Federal Recordatorio Venta de vivienda con puntos no deducidos. Federal taxes  Si no ha deducido todos los puntos que pagó para asegurar una hipoteca sobre su vivienda anterior, tal vez pueda deducir los puntos restantes en el año de la venta. Federal taxes Consulte Hipoteca que termina antes del plazo de vigencia convenido bajo Puntos en el capítulo 23. Federal taxes Introduction Este capítulo explica las reglas tributarias que son aplicables cuando vende su vivienda principal. Federal taxes En la mayoría de los casos, su vivienda principal es aquélla en la que vive la mayor parte del tiempo. Federal taxes Si vendió su vivienda principal en el año 2013, es posible que pueda excluir de sus ingresos todas las ganancias hasta un máximo de $250,000 ($500,000 en una declaración conjunta, en la mayoría de los casos). Federal taxes Consulte Cómo Excluir las Ganancias , más adelante. Federal taxes Generalmente, si puede excluir todas las ganancias, no es necesario que declare dicha venta en su declaración de impuestos. Federal taxes Si tiene ganancias que no se pueden excluir, éstas son tributables. Federal taxes Declare estas ganancias en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés, y en el Anexo D (Formulario 1040). Federal taxes Es posible que también tenga que llenar el Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. Federal taxes Consulte Cómo Declarar la Venta , más adelante. Federal taxes Si tiene pérdidas de la venta, generalmente no puede deducirlas en su declaración. Federal taxes Sin embargo, podría verse obligado a declararlas. Federal taxes Consulte Cómo Declarar la Venta , más adelante. Federal taxes Los temas principales de este capítulo son los siguientes: Cómo calcular las pérdidas o ganancias. Federal taxes Cómo determinar la base. Federal taxes Cómo excluir las ganancias. Federal taxes Requisitos de propiedad y de uso. Federal taxes Cómo declarar la venta. Federal taxes Otros temas incluyen lo siguiente: Uso comercial o alquiler de vivienda. Federal taxes Recuperación de un subsidio hipotecario federal. Federal taxes Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos Formulario (e Instrucciones) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (Reducción de atributos tributarios debido a la liquidación de deudas), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciónes de bienes de capital), en inglés Vivienda Principal Esta sección explica el término “vivienda principal”. Federal taxes Generalmente, la vivienda en que usted vive la mayor parte del tiempo es su vivienda principal y puede ser un(a): Casa, Casa flotante, Casa rodante, Apartamento de cooperativa o Condominio. Federal taxes Para excluir ganancias según las reglas del presente capítulo, en la mayoría de los casos tiene que haber sido propietario y habitado la propiedad como vivienda principal durante un mínimo de 2 años durante el período de 5 años que termina en la fecha de la venta. Federal taxes Terreno. Federal taxes   Si vende el terreno en que se encuentra ubicada su vivienda principal, pero no la casa misma, no puede excluir ganancias provenientes de la venta del terreno. Federal taxes Sin embargo, si vende terrenos baldíos usados como parte de su vivienda principal y contiguos a la misma, tal vez pueda excluir la ganancia proveniente de la venta de dichos terrenos en ciertos casos. Federal taxes Vea Vacant land (Terreno baldío), bajo Main Home (Vivienda principal) en la Publicación 523, en inglés, para más información. Federal taxes Ejemplo. Federal taxes Compra un terreno y traslada su vivienda principal ahí. Federal taxes Luego, vende el terreno en que se encuentra ubicada su vivienda principal. Federal taxes Esta venta no se considera venta de su vivienda principal y no puede excluir las ganancias provenientes de la venta del terreno. Federal taxes Más de una vivienda. Federal taxes   Si es propietario de más de una vivienda, solamente puede excluir las ganancias de la venta de su vivienda principal. Federal taxes Tiene que incluir en sus ingresos las ganancias procedentes de la venta de cualquier otra vivienda. Federal taxes Si es propietario de dos viviendas y vive en ambas, su vivienda principal generalmente es aquella en que vive la mayor parte del tiempo durante el año. Federal taxes Ejemplo 1. Federal taxes Usted es propietario de dos casas, una en Nueva York y otra en Florida. Federal taxes Entre 2009 y 2013, usted vive en la casa de Nueva York por 7 meses y en la residencia de Florida durante 5 meses de cada año. Federal taxes En la ausencia de hechos y circunstancias que indiquen lo contrario, la casa de Nueva York es su vivienda principal. Federal taxes Usted califica para la exclusión de la ganancia de la venta de la casa de Nueva York, pero no por la casa en Florida en el 2013. Federal taxes Ejemplo 2. Federal taxes Usted es propietario de una casa, pero vive en otra casa que alquila. Federal taxes La casa alquilada es su vivienda principal. Federal taxes Ejemplo 3. Federal taxes Usted es propietario de dos casas, una en Virginia y otra en New Hampshire. Federal taxes En 2009 y 2010, usted vivió en la casa de Virginia. Federal taxes En 2011 y 2012, vivió en la casa de New Hampshire. Federal taxes En 2013, vivió otra vez en la casa de Virginia. Federal taxes Su residencia principal en 2009, 2010 y 2013 es la residencia de Virginia. Federal taxes En 2011 y 2012, su residencia principal es la residencia de New Hampshire. Federal taxes Usted reúne los requisitos para la exclusión de la ganancia de la venta de cualesquiera de las casas (pero no ambas) en el 2013. Federal taxes Propiedad usada parcialmente como su vivienda principal. Federal taxes   Si usa solamente una parte de la propiedad como vivienda principal, las reglas que se abordan en este capítulo son aplicables sólo a las pérdidas o ganancias de la venta de esa parte de la propiedad. Federal taxes Para obtener detalles, consulte Uso Comercial o Alquiler de Vivienda , más adelante. Federal taxes Cómo Calcular las Pérdidas o Ganancias Para calcular las pérdidas o ganancias procedentes de la venta de su vivienda principal, tiene que saber cuál es el precio de venta, la cantidad recibida y la base ajustada. Federal taxes Reste la base ajustada de la cantidad recibida para obtener el total de pérdidas o ganancias. Federal taxes     Precio de venta     − Gastos de venta       Cantidad recibida       Cantidad recibida     − Base ajustada       Pérdidas o ganancias   Precio de Venta El precio de venta es la cantidad total que recibe por su vivienda. Federal taxes Esto incluye dinero y el valor justo de mercado de cualquier otro bien o servicio que reciba y todos los pagarés, hipotecas u otras deudas que adquiere el comprador como parte de la venta. Federal taxes Pago efectuado por su empleador. Federal taxes   Es posible que tenga que vender su vivienda debido a un traslado de trabajo. Federal taxes Si su empleador le paga las pérdidas originadas por la venta o gastos de venta, no incluya el pago como parte del precio de venta. Federal taxes Su empleador incluirá el pago como salario en el recuadro 1 del Formulario W-2 y usted lo incluirá en los ingresos en la línea 7 del Formulario 1040. Federal taxes Opción de compra. Federal taxes   Si otorga una opción de compra para su vivienda y esa opción se ejecuta, sume al precio de venta de la vivienda la cantidad que reciba por la opción. Federal taxes Si la opción no se ejecuta, tiene que declarar la cantidad como ingreso ordinario en el año en que venza la opción. Federal taxes Declare esta cantidad en la línea 21 del Formulario 1040. Federal taxes Formulario 1099-S. Federal taxes   Si recibió el Formulario 1099-S, Proceeds From Real Estate Transactions (Utilidades de transacciones de bienes raíces), en inglés, el recuadro 2 Gross Proceeds (Utilidades brutas) debe mostrar la cantidad total que recibió por su vivienda. Federal taxes   Sin embargo, el recuadro 2 no incluirá el valor justo de mercado de servicios o bienes que no sean dinero en efectivo o pagarés que haya recibido o recibirá. Federal taxes En lugar de esto, el recuadro 4 estará marcado para indicar que ha recibido (o que se anticipa que va a recibir) estos bienes. Federal taxes Cantidad Recibida La cantidad recibida corresponde al precio de venta menos los gastos de venta. Federal taxes Gastos de venta. Federal taxes   Los gastos de venta incluyen: Comisiones, Cargos por publicidad, Honorarios legales y Cargos de préstamo pagados por el vendedor, como tarifas por colocación de préstamos o “puntos”. Federal taxes Base Ajustada Durante el período en el que haya sido propietario de su vivienda, es posible que haya realizado ajustes (aumentos o disminuciones) a la base. Federal taxes Esta base ajustada se tiene que determinar antes de poder calcular las pérdidas o ganancias de la venta de su vivienda. Federal taxes Para obtener información sobre cómo calcular la base ajustada de su vivienda, consulte Cómo Determinar la Base , más adelante. Federal taxes Cantidad de Pérdidas o Ganancias Para calcular la cantidad de pérdidas o ganancias, compare la cantidad recibida con la base ajustada. Federal taxes Ganancias de la venta. Federal taxes   Si la cantidad recibida es mayor que la base ajustada, la diferencia es una ganancia y, a excepción de cualquier parte que pueda excluir, dicha ganancia suele ser tributable. Federal taxes Pérdidas de la venta. Federal taxes   Si la cantidad recibida es menor que la base ajustada, la diferencia es una pérdida. Federal taxes Las pérdidas provenientes de la venta de su vivienda principal no se pueden deducir. Federal taxes Vivienda de propiedad conjunta. Federal taxes   Si usted y su cónyuge venden su vivienda de propiedad conjunta y presentan una declaración conjunta, debe calcular sus pérdidas o ganancias como si fueran un solo contribuyente. Federal taxes Declaraciones por separado. Federal taxes   Si usted y su cónyuge presentan declaraciones por separado, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. Federal taxes Generalmente, dicha participación está determinada por la ley estatal. Federal taxes Copropietarios no casados. Federal taxes   Si usted y un copropietario que no sea su cónyuge venden su vivienda de propiedad conjunta, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. Federal taxes Cada uno debe aplicar las reglas que se abordan en este capítulo de manera individual. Federal taxes Enajenaciones que no Sean Ventas Hay ciertas reglas especiales para otras enajenaciones de su vivienda principal. Federal taxes Ejecución hipotecaria o embargo de bienes. Federal taxes   Si su vivienda estuvo sujeta a juicio hipotecario o embargo, ésto se considera enajenación de la vivienda principal. Federal taxes Consulte la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo y abandonos), en inglés, para calcular si tiene ingreso ordinario, pérdidas o ganancias. Federal taxes Abandono. Federal taxes   Si abandona su vivienda, vea la Publicación 4681, en inglés, para determinar si usted tiene ingresos ordinarios, ganancia o pérdida. Federal taxes Intercambio de viviendas. Federal taxes   Si intercambia su antigua vivienda por otra, trate el intercambio como una compraventa. Federal taxes Ejemplo. Federal taxes Usted habitaba y era propietario de una vivienda que tenía una base ajustada de $41,000. Federal taxes Un agente de bienes raíces aceptó su antigua vivienda por un valor de $50,000 como pago parcial para la compra de una nueva vivienda con un valor de $80,000. Federal taxes Esta transacción se trata como venta de su antigua vivienda por $50,000 con una ganancia de $9,000 ($50,000 – $41,000). Federal taxes Si el agente de bienes raíces le hubiese concedido $27,000 y hubiese asumido su hipoteca por pagar de $23,000 sobre su antigua vivienda, el precio de venta aún sería $50,000 (los $27,000 concedidos para el intercambio más la hipoteca de $23,000 que asumió). Federal taxes Traspaso a cónyuge. Federal taxes   Si traspasa su vivienda a su cónyuge, o lo traspasa a su ex cónyuge por causa de divorcio, en la mayoría de los casos no hay pérdidas ni ganancias. Federal taxes Esto es cierto aun si recibe dinero en efectivo u otra compensación por su vivienda. Federal taxes Por lo tanto, no son aplicables las reglas de este capítulo. Federal taxes Información adicional. Federal taxes   Si necesita más información, consulte Transfer to spouse (Traspaso a cónyuge) en la Publicación 523, y Property Settlements (Liquidaciones de bienes) en la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), ambas en inglés. Federal taxes Conversión involuntaria. Federal taxes   Si su vivienda es destruida o expropiada, y usted recibe dinero u otros bienes a cambio, como el pago de un seguro o indemnización por causa de expropiación forzosa, esto es una enajenación. Federal taxes Esto se considera una venta y quizás pueda excluir la totalidad o parte de la ganancia proveniente de la destrucción o expropiación de su vivienda, según se explica más adelante, bajo Situaciones Especiales . Federal taxes Cómo Determinar la Base Debe saber cuál es la base de su vivienda para poder calcular toda pérdida o ganancia al momento de la venta. Federal taxes La base de su vivienda se determina dependiendo de cómo la obtuvo. Federal taxes Generalmente, la base es el costo de la vivienda si la compró o construyó. Federal taxes Si la obtuvo de alguna otra manera (herencia, regalo, etc. Federal taxes ), la base, por lo general, es el valor justo de mercado cuando la recibió o la base ajustada del dueño anterior. Federal taxes Mientras fue propietario de su vivienda, es posible que realizara ajustes (aumentos o disminuciones) a la base de su vivienda. Federal taxes El resultado de estos ajustes es la base ajustada de la vivienda, la cual se usa para calcular las pérdidas o ganancias de la venta de la misma. Federal taxes Consulte Base Ajustada , más adelante. Federal taxes Puede obtener más información sobre la base y la base ajustada en el capítulo 13 de esta publicación y en la Publicación 523, en inglés. Federal taxes Costo como Base El costo de la propiedad es la cantidad que pagó por ella en efectivo o a través de obligaciones de deuda, otros bienes o servicios. Federal taxes Compra. Federal taxes   Si compró una vivienda, la base es lo que a usted le cuesta. Federal taxes Esto incluye el precio de compra y ciertos costos de cierre. Federal taxes En la mayoría de los casos, el precio de compra incluye su pago inicial o enganche y toda deuda que haya entregado al vendedor en pago por la vivienda, como una primera o segunda hipoteca o pagarés. Federal taxes Si construye una vivienda o contrata a terceros para construirla, su precio de compra puede incluir los costos de construcción, como se explica en la Publicación 523, en inglés. Federal taxes Gastos de transacción o costos de cierre. Federal taxes   Al momento de comprar su vivienda, es posible que haya tenido costos de cierre además del precio del contrato de la propiedad. Federal taxes Puede incluir en la base algunos de los gastos de transacción y costos de cierre que pagó por la compra de la vivienda, pero no puede incluir en la base los cargos y costos por la obtención de un préstamo hipotecario. Federal taxes Un cargo que se paga por la compra de la vivienda es todo cargo que hubiera tenido que pagar aún si hubiera pagado por ella en efectivo (es decir, sin tener que financiarla). Federal taxes   El capítulo 13 indica algunos de los gastos de transacción y costos de cierre que puede incluir en la base de su propiedad, incluida su vivienda. Federal taxes Asimismo, indica algunos de los costos de cierre que no se pueden incluir en la base. Federal taxes   Además, consulte la Publicación 523, en inglés, para información adicional y una definición de la base distinta a la del costo. Federal taxes Base Ajustada La base ajustada es su costo u otra base a la que se le restan o suman ciertas cantidades. Federal taxes Para calcular su base ajustada, puede utilizar la Hoja de Trabajo 1 de la Publicación 523, en inglés. Federal taxes No utilice la Hoja de Trabajo 1 si adquirió participación en su vivienda de un difunto que falleció en 2010 y cuyo albacea ha presentado el Formulario 8939, Allocation of Increase in Basis for Property Acquired From a Decedent (Distribución del aumento en la base de propiedad adquirida de un difunto), en inglés. Federal taxes Aumentos a la base. Federal taxes   Incluyen lo siguiente: Ampliación y otras mejoras que tengan una vida útil superior a 1 año. Federal taxes Tasaciones especiales para mejoras locales. Federal taxes Toda cantidad que usted haya gastado después de un hecho fortuito para restaurar la propiedad dañada. Federal taxes Mejoras. Federal taxes   Éstas agregan valor a su vivienda, prolongan su vida útil o la adaptan para nuevos usos. Federal taxes Debe sumar a la base de la propiedad el costo de las ampliaciones y otras mejoras realizadas. Federal taxes   Por ejemplo, instalar una sala de recreación u otro baño en su sótano sin mejoras, levantar una cerca nueva, instalar nueva plomería o cablería, colocar un nuevo techo o pavimentar la entrada al garaje son actividades que constituyen mejoras. Federal taxes Una ampliación a su vivienda, como una nueva terraza, un solario o un garaje, también constituye una mejora. Federal taxes Reparaciones. Federal taxes   Éstas mantienen su vivienda en buenas condiciones, pero no le agregan valor ni prolongan su vida útil. Federal taxes No sume el costo a la base de su propiedad. Federal taxes   Pintar el interior y exterior de su casa, reparar canaletas o pisos, reparar goteras o yeso y reemplazar ventanas rotas son ejemplos de reparaciones. Federal taxes Disminuciones a la base. Federal taxes   Incluyen lo siguiente: Liquidaciones de la deuda calificada sobre la vivienda principal excluidas de ingreso. Federal taxes La cancelación parcial o completa del ingreso por una deuda que se excluyó debido a su quiebra o insolvencia. Federal taxes Para obtener más detalles, vea la Publicación 4681, en inglés. Federal taxes Ganancias aplazadas provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997. Federal taxes Pérdidas fortuitas deducibles. Federal taxes Pagos de seguro que haya recibido o que espera recibir por pérdidas fortuitas. Federal taxes Pagos que haya recibido por otorgar una servidumbre o un derecho de paso. Federal taxes Depreciación permitida o permisible si usó su vivienda para fines comerciales o de alquiler. Federal taxes Créditos relacionados con la eficiencia energética, permitidos por gastos incurridos en el hogar. Federal taxes Reste del aumento a la base, que de otra manera se permitiría por gastos en la vivienda, por la cantidad del crédito permitido por dichos gastos. Federal taxes Crédito tributario por adopción que haya declarado por mejoras agregadas a la base de su vivienda. Federal taxes Pagos no tributables de un programa de asistencia para adopción de su empleador que haya utilizado para mejoras realizadas agregadas a la base de su vivienda. Federal taxes Subsidio por ahorro de energía excluido de su ingreso bruto porque lo recibió (directa o indirectamente) de alguno de los servicios públicos después de 1992 para comprar o instalar un medio de ahorro de energía. Federal taxes Un medio de ahorro de energía es una instalación o modificación principalmente diseñada para reducir el consumo de electricidad o gas natural, o para mejorar el uso de la demanda de energía de una vivienda. Federal taxes Crédito tributario para el comprador de su primera vivienda en el Distrito de Columbia (permisible para la compra de una primera vivienda en el Distrito de Columbia a partir del 5 de agosto de 1997 y antes del 1 de enero del 2012). Federal taxes Impuesto general de ventas (permitido a partir del 2004 y antes del 2014) reclamado como una deducción detallada en el Anexo A (Formulario 1040) que fue impuesto por la compra de bienes muebles, tales como una casa flotante usada como su hogar or casa móvil. Federal taxes Liquidaciones de la deuda calificada sobre la vivienda principal. Federal taxes   Quizás pueda excluir de los ingresos brutos una liquidación de la deuda calificada sobre una vivienda principal. Federal taxes Esta exclusión corresponde a liquidaciones efectuadas después de 2006 y antes de 2014. Federal taxes Si opta por excluir estos ingresos, tiene que restar de la base de la vivienda principal (pero no por debajo de cero) la cantidad excluida de los ingresos brutos. Federal taxes   Presente el Formulario 982, en inglés, junto con la declaración de impuestos. Federal taxes Vea las instrucciones del mismo para información detallada. Federal taxes Documentación. Federal taxes Debe mantener documentación para demostrar la base ajustada de su vivienda. Federal taxes Normalmente, tiene que conservar dicha documentación durante 3 años después de la fecha de vencimiento para presentar la declaración del año tributario en el que vendió su vivienda. Federal taxes Sin embargo, si vendió su vivienda antes del 7 de mayo de 1997 y aplazó el impuesto sobre las ganancias, la base de esa vivienda afecta la base de la nueva vivienda que compró. Federal taxes Conserve la documentación que demuestre la base de ambas viviendas todo el tiempo que sea necesario para efectos de impuestos. Federal taxes La documentación que debe conservar incluye: Comprobante del precio de compra y gastos de compra de la vivienda; Comprobantes y otra documentación de todas las mejoras, ampliaciones y otros elementos que afecten la base ajustada de la vivienda; Toda hoja de trabajo y otros cálculos que haya usado para calcular la base ajustada de la vivienda que vendió, las ganancias o pérdidas de la venta, la exclusión y las ganancias tributables; Todo Formulario 982, en inglés, que haya presentado para declarar una liquidación de la deuda calificada sobre la vivienda principal; Todo Formulario 2119, Sale of Your Home (Venta de su vivienda), en inglés, que haya presentado para aplazar la ganancia proveniente de la venta de una vivienda anterior antes del 7 de mayo de 1997 y Toda hoja de trabajo que haya usado para preparar el Formulario 2119, como la Adjusted Basis of Home Sold Worksheet (Hoja de trabajo de base ajustada de vivienda vendida) o Capital Improvements Worksheet (Hoja de trabajo de mejoras de capital) de las Instrucciones del Formulario 2119, en inglés, u otra fuente de cálculos. Federal taxes Cómo Excluir las Ganancias Es posible que reúna los requisitos para excluir de su ingreso la totalidad o parte de las ganancias obtenidas de la venta de su vivienda principal. Federal taxes Esto significa que, si reúne los requisitos, no tendrá que pagar impuestos sobre las ganancias hasta el límite descrito bajo Exclusión Máxima , presentado a continuación. Federal taxes Para tener derecho a esta opción, tiene que satisfacer los requisitos de propietario y de uso que se describen más adelante. Federal taxes Puede optar por no declarar la exclusión, incluyendo las ganancias obtenidas de la venta en los ingresos brutos en su declaración de impuestos para el año de la venta. Federal taxes Puede utilizar la Hoja de Trabajo 2 de la Publicación 523 para calcular la cantidad de la exclusión y ganancia tributable, si la hubiera. Federal taxes Si obtiene alguna ganancia tributable de la venta de su vivienda, podría verse obligado a aumentar la retención del impuesto o pagar impuestos estimados. Federal taxes Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés. Federal taxes Exclusión Máxima Puede excluir hasta $250,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) de la venta de su vivienda principal si se cumplen todas las siguientes condiciones: Usted reúne los requisitos de propietario. Federal taxes Usted reúne los requisitos de uso. Federal taxes Durante el período de 2 años inmediatamente anterior a la fecha de la venta no excluyó ganancias obtenidas de la venta de otra vivienda. Federal taxes Para detalles sobre ganancias asignadas a períodos de uso no calificados, vea Períodos de uso no calificado, más adelante. Federal taxes Tal vez pueda excluir hasta $500,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) obtenidas de la venta de su vivienda principal si está casado, presenta una declaración conjunta y reúne los requisitos enumerados en el tema sobre las reglas especiales correspondientes a declaraciones conjuntas, bajo Personas Casadas , más adelante. Federal taxes Requisitos de Propietario y de Uso Para reclamar una exclusión, tiene que satisfacer los requisitos de propietario y de uso. Federal taxes Esto significa que durante el período de 5 años inmediatamente anterior a la fecha de la venta, usted tiene que haber: Sido propietario de la vivienda durante un mínimo de 2 años (requisito de propietario) y Vivido en la vivienda como su vivienda principal durante un mínimo de 2 años (requisito de uso). Federal taxes Excepción. Federal taxes   Si fue propietario y vivió en la propiedad como su vivienda principal por menos de 2 años, en algunos casos aún puede reclamar una exclusión. Federal taxes Sin embargo, la cantidad máxima que podría excluir sería menor. Federal taxes Consulte Exclusión Máxima Reducida , más adelante. Federal taxes Ejemplo 1 —posesión y ocupación de la vivienda durante 2 años. Federal taxes Amanda compró su vivienda principal y se mudó a ésta en septiembre del año 2011. Federal taxes Vendió la vivienda con ganancias en octubre de 2013. Federal taxes Durante el período de 5 años que finalizó en la fecha de la venta en octubre de 2013, ella fue propietaria de la vivienda y vivió en ella más de 2 años. Federal taxes Por lo tanto, satisface los requisitos de propietario y de uso. Federal taxes Ejemplo 2 —satisfacción del requisito de propiedad, pero no de uso. Federal taxes Daniel compró una vivienda, vivió en ella durante 6 meses, se mudó y nunca volvió a vivir en la casa. Federal taxes Luego la vendió con ganancias. Federal taxes Fue propietario de la vivienda durante el período completo de 5 años inmediatamente anterior a la fecha de la venta. Federal taxes Él satisface el requisito de propietario, pero no el de uso. Federal taxes No puede excluir ninguna parte de sus ganancias procedentes de la venta, a menos que haya reunido los requisitos para una exclusión máxima reducida (como se explica más adelante). Federal taxes Período de Propietario y de Uso Los 2 años de propietario y de uso requeridos durante el período de 5 años inmediatamente anterior a la fecha de la venta no tienen que ser continuos ni ocurrir simultáneamente. Federal taxes Satisface los requisitos si puede demostrar que fue propietario y vivió en la propiedad como su vivienda principal durante 24 meses completos o 730 días (365 × 2) durante el período de 5 años inmediatamente anterior a la fecha de la venta. Federal taxes Ausencia temporal. Federal taxes   Las ausencias temporales breves por vacaciones u otras ausencias estacionales, aun si alquila la propiedad durante estas ausencias, se consideran períodos de uso. Federal taxes En los siguientes ejemplos, se supone que la exclusión máxima reducida (explicada más adelante) no es aplicable a las ventas. Federal taxes Ejemplo 1. Federal taxes David Gallegos, soltero, compró una vivienda y se mudó a ella el 1 de febrero de 2011. Federal taxes En 2011 y 2012, David se ausentó de su casa en el verano por dos meses mientras se tomaba unas vacaciones. Federal taxes Vendió la casa el 1 de marzo del año 2013. Federal taxes Aunque el período total en el que David usó su casa es menos de 2 años (21 meses), puede excluir toda ganancia hasta $250,000 ya que cumple con los requisitos. Federal taxes Las vacaciones de 2 meses son ausencias cortas temporales y se cuentan como períodos de uso al determinar si David usó la casa los 2 años exigidos. Federal taxes Ejemplo 2. Federal taxes El profesor Pablo Barba, soltero, compró una casa y se mudó a ella el 18 de agosto de 2010. Federal taxes Vivió en ella como su vivienda principal en forma continua hasta el 5 de enero de 2012, fecha en que viajó al extranjero para disfrutar de un año sabático. Federal taxes El 6 de febrero de 2013, un mes después de regresar de la ausencia, vendió la casa con ganancias. Federal taxes Dado que su ausencia no fue una ausencia temporal breve, no puede incluir el período de ausencia para satisfacer el requisito de uso de 2 años. Federal taxes No puede excluir parte alguna de sus ganancias porque no usó ese domicilio por los 2 años exigidos. Federal taxes Satisfacción de los requisitos de propietario y de uso durante períodos diferentes. Federal taxes   Puede satisfacer los requisitos de propietario y de uso durante períodos diferentes de 2 años. Federal taxes Sin embargo, tiene que satisfacer ambos requisitos durante el período de 5 años inmediatamente anterior a la fecha de la venta. Federal taxes Ejemplo. Federal taxes A partir del 2002, Elena Jara vivía en un apartamento alquilado. Federal taxes Posteriormente, el edificio de apartamentos se transformó en condominios y compró su mismo apartamento el 3 de diciembre de 2010. Federal taxes En el año 2011, Elena se enfermó y el 14 de abril de ese año se mudó a la casa de su hija. Federal taxes El 12 de julio de 2013, mientras aún vivía en casa de su hija, Elena vendió su condominio. Federal taxes Elena puede excluir las ganancias provenientes de la venta de su condominio porque satisfizo los requisitos de propietario y de uso durante el período de 5 años del 13 de julio de 2008 al 12 de julio de 2013, fecha en que vendió su condominio. Federal taxes Ella fue propietaria del condominio desde el 3 de diciembre del año 2010 hasta el 12 de julio del año 2013 (más de 2 años). Federal taxes Vivió en la propiedad desde el 13 de julio del año 2008 (inicio del período de 5 años) hasta el 14 de abril del año 2011 (más de 2 años). Federal taxes El tiempo que Elena vivió en la casa de su hija durante el período de 5 años se puede contar para el período de propietario y el tiempo que vivió en su apartamento alquilado durante esos 5 años se puede contar para el período de uso. Federal taxes Apartamento de cooperativa. Federal taxes   Si, como inquilino-accionista, vendió acciones en una cooperativa de viviendas, los requisitos de propietario y de uso se satisfacen siempre y cuando durante el período de 5 años inmediatamente anterior a la fecha de la venta usted: Haya sido propietario de las acciones durante un mínimo de 2 años y Haya vivido en la casa o apartamento que sus acciones le dan derecho a ocupar como su vivienda principal durante un mínimo de 2 años. Federal taxes Excepciones a los Requisitos de Propietario y de Uso Los siguientes temas abordan excepciones a los requisitos de propietario y de uso para ciertos contribuyentes. Federal taxes Excepción para personas incapacitadas. Federal taxes   Existe una excepción al requisito de uso si: Queda física o mentalmente incapacitado para cuidarse a sí mismo y Fue propietario y vivió en su casa como su vivienda principal por un total mínimo de un año durante el período de 5 años antes de la venta de su vivienda. Federal taxes Conforme a esta excepción, se considera que vive en la vivienda durante todo momento en el período de 5 años en que haya sido propietario de ella y haya vivido en un establecimiento (incluido un hogar de ancianos) con licencia emitida por un estado o subdivisión política para cuidar personas en esa situación. Federal taxes Si satisface esta excepción al requisito de uso, aún tiene que satisfacer el requisito de propietario de 2 de los 5 años para reclamar la exclusión. Federal taxes Vivienda anterior destruida o expropiada. Federal taxes   Para fines de los requisitos de propietario y de uso, debe sumar el tiempo que fue propietario y vivió en una vivienda anterior destruida o expropiada y el tiempo que fue propietario y vivió en la vivienda de reemplazo de cuya venta desea excluir las ganancias. Federal taxes Esta regla es aplicable si alguna parte de la base de la vivienda que vendió dependía de la base de aquélla destruida o expropiada. Federal taxes De lo contrario, tiene que haber sido propietario y vivido en la misma vivienda durante 2 de los 5 años anteriores a la venta, lo cual le permitirá reunir los requisitos para la exclusión. Federal taxes Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz. Federal taxes   Puede optar por suspender el período del requisito de 5 años de propietario y uso durante todo período en el que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” como miembro de los servicios uniformados o del Servicio Diplomático de los Estados Unidos o como empleado de los servicios de inteligencia. Federal taxes Puede optar por suspender el período del requisito de 5 años de propietario y uso durante el período que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” en el extranjero como empleado o voluntario inscrito o voluntario líder del Cuerpo de Paz. Federal taxes Esto significa que podría satisfacer el requisito de uso de 2 años aún cuando, debido a su servicio, no haya vivido realmente en su casa por lo menos los 2 años requeridos de los 5 años que terminan en la fecha de la venta. Federal taxes   Si esto le ayuda a reunir los requisitos para excluir ganancias, puede optar por suspender el período obligatorio de 5 años, presentando una declaración para el año de venta que no incluya las ganancias. Federal taxes   Para más información sobre la suspensión del período de 5 años, vea Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps (Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz), en la Publicación 523, en inglés. Federal taxes Personas Casadas Si usted y su cónyuge presentan una declaración conjunta para el año de la venta y uno de ustedes satisface los requisitos de propiedad y de uso, pueden excluir hasta $250,000 de la ganancia procedente de dicha venta. Federal taxes (Sin embargo, consulte Reglas especiales para declaraciones conjuntas , que aparece a continuación). Federal taxes Reglas especiales para declaraciones conjuntas. Federal taxes   Puede excluir hasta $500,000 de la totalidad de la ganancia sobre la venta de su vivienda principal si se cumple lo siguiente: Está casado y presenta una declaración conjunta para el año. Federal taxes Usted o su cónyuge cumple el requisito de propietario. Federal taxes Usted y su cónyuge cumplen el requisito de uso. Federal taxes Durante el período de 2 años que termina en la fecha de la venta, ni usted ni su cónyuge excluyó ganancia alguna proveniente de la venta de otra vivienda. Federal taxes Si uno de los dos cónyuges no satisface estos requisitos, la exclusión máxima que el matrimonio puede declarar es el total de las exclusiones máximas a las que tendría derecho cada cónyuge si no estuviese casado y las cantidades se calculasen por separado. Federal taxes Para este fin, se considera que cada cónyuge era dueño de la propiedad durante el período en el que uno de los dos fue dueño de la misma. Federal taxes Ejemplo 1 —uno de los cónyuges vende una vivienda. Federal taxes Emilia vende su vivienda en junio de 2013 con una ganancia de $300,000. Federal taxes Posteriormente en ese año, se casa con Jaime. Federal taxes Ella satisface los requisitos de propiedad y de uso, pero Jaime no. Federal taxes Emilia puede excluir hasta $250,000 de las ganancias en una declaración por separado o conjunta para el año 2013. Federal taxes La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Jaime no cumple el requisito de uso. Federal taxes Ejemplo 2 —cada cónyuge vende una vivienda. Federal taxes El caso es igual al del Ejemplo 1 , excepto que Jaime también vende una vivienda en el año 2013 con una ganancia de $200,000 antes de casarse con Emilia. Federal taxes Él satisface los requisitos de propietario y de uso en su vivienda pero Emilia no. Federal taxes Emilia puede excluir $250,000 de las ganancias y Jaime puede excluir $200,000 de las ganancias de la venta de sus propias viviendas. Federal taxes Sin embargo, Emilia no puede utilizar la exclusión no usada de Jaime para excluir más de $250,000 de las ganancias. Federal taxes Por lo tanto, Emilia y Jaime tienen que reconocer $50,000 de las ganancias de la venta de la vivienda de Emilia. Federal taxes La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Emilia y Jaime ambos no cumplen el requisito de uso para el mismo hogar. Federal taxes Venta de la vivienda principal por el cónyuge sobreviviente. Federal taxes   Si su cónyuge murió y usted no se volvió a casar antes de la fecha de la venta, se considera que ha sido propietario y ha vivido en la propiedad como su vivienda principal durante todo el período en que su cónyuge fue propietario y vivió en ella como vivienda principal. Federal taxes   Si reúne todos los siguientes requisitos, puede tener el derecho de excluir hasta $500,000 procedentes de toda ganancia de la venta o del intercambio de su vivienda principal: La venta o el intercambio se realizó después de 2008. Federal taxes La venta o el intercambio se realizó dentro de los 2 años después de la fecha del fa- llecimiento de su cónyuge. Federal taxes No se ha vuelto a casar. Federal taxes Usted y su cónyuge reunían el requisito de uso en la fecha del fallecimiento de su cónyuge. Federal taxes Usted o su cónyuge reunían el requisito de propietario en la fecha del fallecimiento de su cónyuge. Federal taxes Ni usted ni su cónyuge excluyó ganancia alguna procedente de la venta de otra vivienda durante los últimos 2 años. Federal taxes Ejemplo. Federal taxes   Geraldo es dueño de una casa y habita en la misma como su vivienda principal desde 2009. Federal taxes Geraldo y Wilma se casaron el 1 de julio de 2013, y desde esa fecha habitan en la casa de Geraldo considerándola su vivienda principal. Federal taxes Geraldo falleció el 15 de agosto de 2013 y Wilma heredó la propiedad. Federal taxes Wilma vendió la propiedad el 3 de septiembre de 2013, fecha en la cual no se había vuelto a casar. Federal taxes Aunque Wilma fue dueña de la casa y habitó en la misma menos de 2 años, se considera que ha cumplido los requisitos de propiedad y de uso porque el período correspondiente a su propiedad y uso de la casa abarca el período en el que Geraldo fue dueño de la misma y habitó en ella antes de fallecer. Federal taxes Vivienda traspasada por cónyuge. Federal taxes   Si su cónyuge le traspasó su vivienda (o ex cónyuge si el traspaso se relaciona con su divorcio), se considera que ha sido propietario durante todo el período en que su cónyuge fue propietario. Federal taxes Uso de vivienda después del divorcio. Federal taxes   Se considera que ha usado la propiedad como su vivienda principal durante todo el período en que: Usted fue su propietario y Se permita que el cónyuge o ex cónyuge viva en ella conforme a un instrumento de divorcio o separación y éste la usa como vivienda principal. Federal taxes Exclusión Máxima Reducida Si no reúne los requisitos para reclamar la exclusión de $250,000 o $500,000, aún puede tener derecho a una exclusión reducida. Federal taxes Esto corresponde a aquellas personas que: No satisfagan los requisitos de propietario y de uso o Hayan reclamado la exclusión dentro de 2 años de vender su vivienda actual. Federal taxes En los dos casos, para tener derecho a una exclusión reducida, la venta de su vivienda principal tiene que deberse a uno de los siguientes motivos: Un cambio del lugar de empleo. Federal taxes Salud. Federal taxes Circunstancias imprevistas. Federal taxes Circunstancias imprevistas. Federal taxes   Se considera que la venta de su vivienda principal es por una circunstancia imprevista si el motivo principal de venta es un hecho que usted no hubiera podido anticipar razonablemente antes de comprar y ocupar su vivienda principal. Federal taxes   Vea la Publicación 523, en inglés, para más información y para utilizar la Worksheet 3 (Hoja de trabajo 3) para calcular la exclusión máxima reducida. Federal taxes Uso Comercial o Alquiler de Vivienda Tal vez pueda excluir sus ganancias provenientes de la venta de una vivienda que haya utilizado para fines comerciales o para producir ingresos de alquiler. Federal taxes Sin embargo, tiene que satisfacer los requisitos de propietario y de uso. Federal taxes Períodos de uso no calificado. Federal taxes   En la mayoría de los casos, la ganancia de la venta o intercambio de su vivienda principal no calificará para su exclusión en la medida en que las ganancias se asignan a los períodos de uso no calificado. Federal taxes Se considera que el uso no calificado es todo período a partir del 2008 en que ni usted ni su cónyuge (o su ex cónyuge) usó la propiedad como vivienda principal con las siguientes excepciones. Federal taxes Excepciones. Federal taxes   Un período de uso no calificado no incluye: Cualquier parte del período de 5 años que termine en la fecha de la venta o intercambio después de la última fecha que usted o su cónyuge usó la vivienda como vivienda principal. Federal taxes Cualquier período (que no exceda de un período de 10 años en su totalidad) durante el cual usted (o su cónyuge) están prestando servicio prolongado en forma oficial y calificada: Como miembro de los servicios uniformados, Como miembro del Servicio Diplomático de los Estados Unidos o Como empleado de los servicios de inteligencia, y Cualquier otro período de ausencia temporal (que no exceda de un período de 2 años en su totalidad) debido a un cambio de empleo, condición de salud o tales circunstancias imprevistas que hayan sido especificados por el IRS. Federal taxes La ganancia resultante de la venta de la propiedad se divide entre períodos de uso calificado y no calificado a base de la cantidad de tiempo que la propiedad sirvió para uso calificado y no calificado. Federal taxes La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso calificado todavía calificará para la exclusión de la venta de su vivienda principal. Federal taxes La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso no calificado no reunirá los requisitos para la exclusión. Federal taxes Cálculos. Federal taxes   Para calcular la parte de la ganancia que se le asignará al período de uso no calificado, multiplique la ganancia por la siguiente fracción:   Total de uso no calificado durante el período de propietario a partir del 2008      Total del período de propietario   Este cálculo se puede encontrar en la Hoja de Trabajo 2, línea 10, en la Publicación 523, en inglés. Federal taxes Ejemplo 1. Federal taxes El 23 de mayo de 2007, Amelia (soltera en cada año de este ejemplo) compró una casa. Federal taxes Se mudó a la casa en esa fecha y vivió ahí hasta el 31 de mayo de 2009, fecha en la que se mudó de la casa y la puso en alquiler. Federal taxes La casa estuvo alquilada desde el 1 de junio de 2009 al 31 de marzo de 2011. Federal taxes Amelia reclamó deducciónes por depreciación del 2009 al 2011 por un total de $10,000. Federal taxes Amelia se mudó a su casa nuevamente el 1 de abril de 2011 y vivió en ella hasta que la vendió el 31 de enero de 2013 por una ganancia de $200,000. Federal taxes Durante el período de 5 años que termina en la fecha de la venta (31 de enero de 2008 – 31 de enero de 2013), Amelia fue la propietaria y vivió en la casa durante más de 2 años, como se indica en la siguiente tabla. Federal taxes Período de  5 años Usada como Vivienda Principal Usada como Vivienda de Alquiler 31/01/08 – 31/05/09 16 meses       01/06/09 – 31/03/11   22 meses 01/04/11 – 31/01/13 22 meses         38 meses 22 meses Durante el período que Amelia fue propietaria de la casa (2,080 días), el período de uso no calificado fue de 668 días. Federal taxes Amelia divide 668 entre 2,080 y obtiene un decimal (redondeado al menos tres decimales) de 0. Federal taxes 321. Federal taxes Para calcular la ganancia atribuible al período de uso no calificado, se multiplica $190,000 (la ganancia no es atribuible a la deducción por depreciación $10,000) por 0. Federal taxes 321. Federal taxes Debido a que la ganancia atribuible a los períodos no calificados es $60,990, Amelia puede excluir $129,010 de su ganancia. Federal taxes Ejemplo 2. Federal taxes Guillermo fue propietario de una casa y la usó como su vivienda principal de 2007 a 2010. Federal taxes El 1 de enero de 2011, se mudó a otro estado. Federal taxes Alquiló su casa desde esa fecha hasta el 30 de abril de 2013, fecha en que la vendió. Federal taxes Durante el período de 5 años que termina en la fecha de la venta (1 de mayo de 2008 – 30 de abril de 2013), Guillermo fue el propietario de esa casa y vivió en ella durante más de 2 años. Federal taxes Tiene que declarar la venta en el Formulario 4797, en inglés, debido a que la casa era una propiedad de alquiler en la fecha de venta. Federal taxes Ya que el período de uso no calificado no incluye cualquier parte del período de 5 años después de la última fecha que Guillermo vivió en su vivienda, él no tiene un período de uso no calificado. Federal taxes Puesto que cumplió los requisitos de propietario y de uso, puede excluir ganancias de hasta $250,000. Federal taxes No obstante, no puede excluir la parte de las ganancias equivalente a la depreciación que reclamó o que pudo haber reclamado por alquilar la casa, como se explica a continuación. Federal taxes Depreciación después del 6 de mayo de 1997. Federal taxes   Si tenía derecho a declarar deducciones por depreciación porque usó su vivienda para fines comerciales o como propiedad de alquiler, no puede excluir aquella parte de sus ganancias que sea equivalente a cualquier depreciación permitida o permisible como deducción para los períodos después del 6 de mayo de 1997. Federal taxes Si puede demostrar mediante documentación adecuada u otras pruebas que la depreciación permitida era menor que la cantidad permisible, puede limitar la cantidad de ganancias obtenidas de modo que dicha cantidad sea igual a la cantidad de depreciación. Federal taxes Vea la Publicación 544, en inglés, para información adicional. Federal taxes Propiedad usada parcialmente para fines comerciales o de alquiler. Federal taxes   Si usó la propiedad en parte como vivienda principal y en parte para fines comerciales o para producir ingresos de alquiler, consulte la Publicación 523, en inglés. Federal taxes Cómo Declarar la Venta No declare la venta de su vivienda principal del año 2013 en su declaración de impuestos, a menos que: Tenga ganancias y no reúna los requisitos para excluir la totalidad de éstas Tenga ganancias y opte por no excluirlas o Haya recibido un Formulario 1099-S. Federal taxes Si algunas de estas situaciones aplican, informe la ganancia total o pérdidas. Federal taxes Para detalles de cómo informar las pérdidas o ganancias, vea las Instrucciones para el Anexo D del Formulario 1040 y las Instrucciones del Formulario 8949, en inglés. Federal taxes Si usted usó la vivienda para propósitos de negocios o para sacar ingresos por el alquiler, usted posiblemente tenga que usar el Formulario 4797 para informar la venta de la parte de la propiedad usada para negocios o alquiler (o la venta de la propiedad entera, si se usó exclusivamente para negocios o alquiler). Federal taxes Consulte la sección Business Use or Rental of Home (Uso de vivienda como negocio o para alquiler), en inglés, en la Publicación 523, y las Instrucciones del Formulario 4797. Federal taxes Ventas a plazos. Federal taxes    Algunas ventas se realizan según acuerdos que estipulan que parte o la totalidad del precio de venta se debe pagar en un año posterior. Federal taxes Estas ventas se denominan “ventas a plazos”. Federal taxes Si financia la compra del comprador de su casa, en lugar de que éste solicite un préstamo o hipoteca a un banco, probablemente tenga una venta a plazos. Federal taxes Tal vez pueda declarar la parte de las ganancias que no puede excluir sobre la base a plazos. Federal taxes    Use el Formulario 6252, Installment Sale Income (Ingresos de venta a plazos), en inglés, para declarar la venta. Federal taxes Anote la exclusión en la línea 15 del Formulario 6252. Federal taxes Hipoteca financiada por el vendedor. Federal taxes   Si vende su vivienda y tiene un pagaré, hipoteca u otro acuerdo financiero, en la mayoría de los casos los pagos que reciba constan de intereses y capital. Federal taxes Tiene que declarar por separado como ingreso de intereses los intereses que reciba como parte de cada pago. Federal taxes Si el comprador de su vivienda usa la propiedad como vivienda principal o segunda vivienda, también tiene que declarar el nombre, la dirección y el número de Seguro Social (SSN, por sus siglas en inglés) del comprador en la línea 1 del Anexo B (Formulario 1040A o 1040). Federal taxes El comprador tiene que darle su SSN y usted tiene que darle el suyo al comprador. Federal taxes Si no satisface estos requisitos, es posible que tenga que pagar una multa de $50 por cada incumplimiento. Federal taxes Si usted o el comprador no tiene un SSN y no reúne los requisitos para obtener uno, vea Número de Seguro Social , en el capítulo 1. Federal taxes Información adicional. Federal taxes   Para obtener más información acerca de las ventas a plazos, consulte la Publicación 537, Installment Sales (Ventas a plazos), en inglés. Federal taxes Situaciones Especiales Las siguientes situaciones especiales pueden afectar su exclusión. Federal taxes Venta de vivienda adquirida a través de un intercambio de bienes del mismo tipo. Federal taxes   No puede reclamar la exclusión si: Adquirió su vivienda a través de un intercambio de bienes del mismo tipo (también conocido como intercambio conforme a la sección 1031) o la base de su vivienda se determina según la base de la vivienda de la persona que la adquirió mediante un intercambio de bienes del mismo tipo (por ejemplo, recibió la vivienda de dicha persona como un regalo) y Vendió la vivienda durante el período de 5 años a partir de la fecha en que se adquirió por medio del intercambio de bienes del mismo tipo. Federal taxes Las ganancias provenientes de un intercambio de bienes del mismo tipo no están sujetas al impuesto en la fecha de dicho intercambio. Federal taxes Esto quiere decir que las ganancias no se tributarán hasta que venda o enajene de otra manera la propiedad que haya recibido. Federal taxes Para diferir ganancias provenientes de un intercambio de bienes del mismo tipo, tiene que haber intercambiado bienes comerciales o de inversión por bienes comerciales o de inversión del mismo tipo. Federal taxes Para más información sobre los intercambios de bienes del mismo tipo, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. Federal taxes Vivienda cedida a través de intercambio de bienes del mismo tipo. Federal taxes   Si usa su vivienda principal en parte para propósitos comerciales o de alquiler y luego intercambia la misma por otra propiedad, vea la Publicación 523, en inglés. Federal taxes Expatriados. Federal taxes   No puede reclamar la exclusión si el impuesto de expatriación es aplicable en su caso. Federal taxes El impuesto de expatriación corresponde a determinados ciudadanos estadounidenses que han renunciado a su ciudadanía (y a determinados residentes de largo plazo que han terminado su residencia). Federal taxes Consulte la sección titulada Expatriation Tax (Impuesto de expatriación) en el capítulo 4 de la Publicación 519, U. Federal taxes S. Federal taxes Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés, para obtener más información acerca del impuesto de expatriación. Federal taxes Vivienda destruida o expropiada. Federal taxes   Si su vivienda fue destruida o expropiada, toda ganancia (por ejemplo, debido a pagos del seguro que recibió) procedente de aquel acontecimiento reúne los requisitos para la exclusión. Federal taxes   Toda parte de las ganancias que no se pueda excluir (por superar el límite de exclusión máxima), se puede aplazar según las reglas que se explican en las siguientes publicaciones: Publicación 547(SP) en el caso de una vivienda que fue destruida o Capítulo 1 de la Publicación 544, en inglés, en el caso de una vivienda que fue expropiada. Federal taxes Venta de participación restante. Federal taxes   Sujeto a otras reglas del presente capítulo, puede optar por excluir ganancias procedentes de la venta de una participación restante en su vivienda. Federal taxes Si elige esta opción, no puede excluir ganancias de la venta de ninguna otra participación en la vivienda que venda por separado. Federal taxes Excepción para ventas a personas emparentadas o vinculadas. Federal taxes   No puede excluir ganancias procedentes de la venta de una participación restante en su vivienda a una persona emparentada o vinculada. Federal taxes Las personas emparentadas incluyen a sus hermanos y hermanas, medios hermanos y medias hermanas, cónyuges, antecesores (padres, abuelos, etc. Federal taxes ) y descendientes directos (hijos, nietos, etc. Federal taxes ). Federal taxes Las personas vinculadas también incluyen a ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. Federal taxes Recuperación (Devolución) de un Subsidio Hipotecario Federal Si financió su vivienda a través de un programa de subsidio federal (préstamos de bonos hipotecarios calificados exentos de impuestos o préstamos con certificados de crédito hipotecario), es posible que tenga que devolver la totalidad o parte del beneficio que recibió de ese programa cuando venda o enajene su vivienda. Federal taxes Puede recuperar el beneficio al aumentar su impuesto federal sobre el ingreso para el año de la venta. Federal taxes Es posible que tenga que pagar este impuesto de recuperación aun si puede excluir sus ganancias del ingreso según las reglas explicadas anteriormente; esa exclusión no afecta el impuesto de recuperación. Federal taxes Préstamos sujetos a reglas de recuperación. Federal taxes   La recuperación es aplicable a préstamos que: Se originaron de las utilidades de bonos hipotecarios calificados o Se basaron en certificados de crédito hipotecario. Federal taxes La recuperación también se aplica a las asunciones de estos préstamos. Federal taxes Cuándo es aplicable la recuperación. Federal taxes   La recuperación del subsidio hipotecario federal es aplicable solamente si satisface las dos condiciones siguientes: Dentro de los primeros 9 años después de la fecha de cierre de su préstamo hipotecario, vende o enajena su vivienda, gene- rando ganancias. Federal taxes Su ingreso para el año de la enajenación es mayor que el ingreso calificado ajustado de ese año para el tamaño de su familia (en relación a los requisitos de ingresos que tiene que satisfacer una persona para tener derecho a participar en el programa de subsidio federal). Federal taxes Cuándo no es aplicable la recuperación. Federal taxes   La recuperación no es aplicable si le corresponde una de las siguientes situaciones: Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda (QHIL, por sus siglas en inglés) de no más de $15,000 y se usó para hacer modificaciones, reparaciones y mejoras que protejan o mejoren la habitabilidad y la eficiencia energética de su vivienda. Federal taxes Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda de no más de $150,000 para un QHIL que se utiliza con el fin de reparar daños ocasionados a viviendas por el huracán Katrina en la zona de desastre del huracán; para un QHIL financiado por un bono hipotecario calificado, el cual es un Bono de la Zona de Oportunidad del Golfo; o para un QHIL para una vivienda habitada por su dueño en la Zona de Oportunidad del Golfo (Zona GO), Zona GO de Rita o Zona GO de Wilma. Federal taxes Vea la Publicación 4492(SP), Información para los Contribuyentes Afectados por los Huracanes Katrina, Rita y Wilma, para información adicional. Federal taxes Asimismo, vea la Publicación 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas (Información para contribuyentes afectados de la zona de desastre del Medio Oeste), en inglés, para más información. Federal taxes La vivienda se enajena como consecuencia de su muerte. Federal taxes Enajena su vivienda más de 9 años después de la fecha de cierre de su préstamo hipotecario. Federal taxes Traspasa la vivienda a su cónyuge o a su ex cónyuge por motivos de divorcio, situación en la que no hay ganancias incluidas en sus ingresos. Federal taxes Enajena la vivienda con pérdidas. Federal taxes Su vivienda resulta destruida por un hecho fortuito y usted la repone en su lugar original dentro de 2 años después del cierre del año tributario en que se produjo la destrucción. Federal taxes El período de reemplazo se aumenta para viviendas principales destruidas si su vivienda estaba ubicada en la zona de desastre de Kansas, una de las zonas de desastre del Medio Oeste, la zona del Huracán Katrina u otra zona de desastre declarada como tal por el gobierno federal. Federal taxes Para más información, vea Plazo de Reposición, en la Publicación 547(SP). Federal taxes Refinancia su préstamo hipotecario (a menos que posteriormente satisfaga todas las condiciones anteriores indicadas bajo Cuándo es aplicable la recuperación ). Federal taxes Aviso de cantidades. Federal taxes   En la fecha de liquidación de su préstamo hipotecario, o en una fecha cercana, deberá recibir un aviso que esta- blezca la cantidad de subsidio federal y cualquier otra información que necesite para calcular su impuesto de recuperación. Federal taxes Cómo calcular y declarar la recuperación. Federal taxes    El impuesto de recuperación se calcula en el Formulario 8828, en inglés. Federal taxes Si vende su vivienda y su hipoteca está sujeta a las reglas de recuperación, tiene que presentar el Formulario 8828 aún si no adeuda un impuesto de recuperación. Federal taxes Adjunte el Formulario 8828 al Formulario 1040. Federal taxes Para obtener más información, vea el Formulario 8828 y las instrucciones correspondientes, en inglés. 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Page Last Reviewed or Updated: 28-Mar-2014

The Federal Taxes

Federal taxes Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Federal taxes Your move is closely related to the start of work. Federal taxes You meet the distance test. Federal taxes You meet the time test. Federal taxes After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Federal taxes Retirees, survivors, and Armed Forces members. Federal taxes   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Federal taxes These rules are discussed later in this publication. Federal taxes Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Federal taxes Closely related in time. Federal taxes   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Federal taxes It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Federal taxes    Figure A. Federal taxes Illustration of Distance Test Please click here for the text description of the image. Federal taxes Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Federal taxes Example. Federal taxes Your family moved more than a year after you started work at a new location. Federal taxes You delayed the move for 18 months to allow your child to complete high school. Federal taxes You can deduct your moving expenses. Federal taxes Closely related in place. Federal taxes   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Federal taxes If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Federal taxes Home defined. Federal taxes   Your home means your main home (residence). Federal taxes It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Federal taxes It does not include other homes owned or kept up by you or members of your family. Federal taxes It also does not include a seasonal home, such as a summer beach cottage. Federal taxes Your former home means your home before you left for your new job location. Federal taxes Your new home means your home within the area of your new job location. Federal taxes Retirees or survivors. Federal taxes   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Federal taxes You must have worked outside the United States or be a survivor of someone who did. Federal taxes See Retirees or Survivors Who Move to the United States, later. Federal taxes Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Federal taxes For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Federal taxes You can use Worksheet 1 to see if you meet this test. Federal taxes Worksheet 1. Federal taxes Distance Test   Note. Federal taxes Members of the Armed Forces may not have to meet this test. Federal taxes See Members of the Armed Forces. Federal taxes     1. Federal taxes Enter the number of miles from your old home to your new workplace 1. Federal taxes miles 2. Federal taxes Enter the number of miles from your old home to your old workplace 2. Federal taxes miles 3. Federal taxes Subtract line 2 from line 1. Federal taxes If zero or less, enter -0- 3. Federal taxes miles 4. Federal taxes Is line 3 at least 50 miles? □ Yes. Federal taxes You meet this test. Federal taxes  □ No. Federal taxes You do not meet this test. Federal taxes You cannot deduct your moving expenses. Federal taxes The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Federal taxes The distance test considers only the location of your former home. Federal taxes It does not take into account the location of your new home. Federal taxes See Figure A, earlier. Federal taxes Example. Federal taxes You moved to a new home less than 50 miles from your former home because you changed main job locations. Federal taxes Your old main job location was 3 miles from your former home. Federal taxes Your new main job location is 60 miles from that home. Federal taxes Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Federal taxes First job or return to full-time work. Federal taxes   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Federal taxes   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Federal taxes Armed Forces. Federal taxes   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Federal taxes See Members of the Armed Forces, later. Federal taxes Main job location. Federal taxes   Your main job location is usually the place where you spend most of your working time. Federal taxes This could be your office, plant, store, shop, or other location. Federal taxes If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Federal taxes Union members. Federal taxes   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Federal taxes More than one job. Federal taxes   If you have more than one job at any time, your main job location depends on the facts in each case. Federal taxes The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Federal taxes    Table 1. Federal taxes Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Federal taxes . Federal taxes . Federal taxes THEN you satisfy the time test by meeting the. Federal taxes . Federal taxes . Federal taxes an employee 39-week test for employees. Federal taxes self-employed 78-week test for self-employed persons. Federal taxes both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Federal taxes Your principal place of work  determines which test applies. Federal taxes both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Federal taxes Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Federal taxes The time test for employees. Federal taxes The time test for self-employed persons. Federal taxes Both of these tests are explained below. Federal taxes See Table 1, below, for a summary of these tests. Federal taxes You can deduct your moving expenses before you meet either of the time tests. Federal taxes See Time Test Not Yet Met, later. Federal taxes Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Federal taxes Full-time employment depends on what is usual for your type of work in your area. Federal taxes For purposes of this test, the following four rules apply. Federal taxes You count only your full-time work as an employee, not any work you do as a self-employed person. Federal taxes You do not have to work for the same employer for all 39 weeks. Federal taxes You do not have to work 39 weeks in a row. Federal taxes You must work full time within the same general commuting area for all 39 weeks. Federal taxes Temporary absence from work. Federal taxes   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Federal taxes You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Federal taxes Seasonal work. Federal taxes   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Federal taxes For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Federal taxes    Figure B. Federal taxes Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Federal taxes Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Federal taxes For purposes of the time test for self-employed persons, the following three rules apply. Federal taxes You count any full-time work you do either as an employee or as a self-employed person. Federal taxes You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Federal taxes You must work within the same general commuting area for all 78 weeks. Federal taxes Example. Federal taxes You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Federal taxes You pay moving expenses in 2013 and 2014 in connection with this move. Federal taxes On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Federal taxes Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Federal taxes You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Federal taxes You have until December 1, 2015, to satisfy this requirement. Federal taxes Self-employment. Federal taxes   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Federal taxes You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Federal taxes Full-time work. Federal taxes   You can count only those weeks during which you work full time as a week of work. Federal taxes Whether you work full time during any week depends on what is usual for your type of work in your area. Federal taxes For example, you are a self-employed dentist and maintain office hours 4 days a week. Federal taxes You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Federal taxes Temporary absence from work. Federal taxes   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Federal taxes Seasonal trade or business. Federal taxes   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Federal taxes The off-season must be less than 6 months and you must work full time before and after the off-season. Federal taxes Example. Federal taxes You own and operate a motel at a beach resort. Federal taxes The motel is closed for 5 months during the off-season. Federal taxes You work full time as the operator of the motel before and after the off-season. Federal taxes You are considered self-employed on a full-time basis during the weeks of the off-season. Federal taxes   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Federal taxes Example. Federal taxes Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Federal taxes He generally worked at the shop about 40 hours each week. Federal taxes Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Federal taxes Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Federal taxes    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Federal taxes Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Federal taxes However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Federal taxes Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Federal taxes You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Federal taxes If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Federal taxes See When To Deduct Expenses later, for more details. Federal taxes Failure to meet the time test. Federal taxes    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Federal taxes Example. Federal taxes You arrive in the general area of your new job location, as an employee, on September 15, 2013. Federal taxes You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Federal taxes If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Federal taxes Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Federal taxes You are in the Armed Forces and you moved because of a permanent change of station. Federal taxes See Members of the Armed Forces , later. Federal taxes Your main job location was outside the United States and you moved to the United States because you retired. Federal taxes See Retirees or Survivors Who Move to the United States, later. Federal taxes You are the survivor of a person whose main job location at the time of death was outside the United States. Federal taxes See Retirees or Survivors Who Move to the United States, later. Federal taxes Your job at the new location ends because of death or disability. Federal taxes You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Federal taxes For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Federal taxes Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Federal taxes However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Federal taxes If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Federal taxes United States defined. Federal taxes   For this section of this publication, the term “United States” includes the possessions of the United States. Federal taxes Retirees who were working abroad. Federal taxes   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Federal taxes However, both your former main job location and your former home must have been outside the United States. Federal taxes Permanently retired. Federal taxes   You are considered permanently retired when you cease gainful full-time employment or self-employment. Federal taxes If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Federal taxes Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Federal taxes Decedents. Federal taxes   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Federal taxes The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Federal taxes   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Federal taxes For more information, see Publication 559, Survivors, Executors, and Administrators. Federal taxes Survivors of decedents who were working abroad. Federal taxes   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Federal taxes The move is to a home in the United States. Federal taxes The move begins within 6 months after the decedent's death. Federal taxes (When a move begins is described below. Federal taxes ) The move is from the decedent's former home. Federal taxes The decedent's former home was outside the United States. Federal taxes The decedent's former home was also your home. Federal taxes When a move begins. Federal taxes   A move begins when one of the following events occurs. Federal taxes You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Federal taxes Your household goods and personal effects are packed and on the way to your home in the United States. Federal taxes You leave your former home to travel to your new home in the United States. Federal taxes Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Federal taxes You cannot deduct any expenses for meals. Federal taxes Reasonable expenses. Federal taxes   You can deduct only those expenses that are reasonable for the circumstances of your move. Federal taxes For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Federal taxes If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Federal taxes Example. Federal taxes Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Federal taxes On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Federal taxes Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Federal taxes Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Federal taxes Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Federal taxes Travel by car. Federal taxes   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Federal taxes Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Federal taxes You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Federal taxes Member of your household. Federal taxes   You can deduct moving expenses you pay for yourself and members of your household. Federal taxes A member of your household is anyone who has both your former and new home as his or her home. Federal taxes It does not include a tenant or employee, unless that person is your dependent. Federal taxes Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Federal taxes Your move may be from one U. Federal taxes S. Federal taxes location to another or from a foreign country to the United States. Federal taxes Household goods and personal effects. Federal taxes   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Federal taxes For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Federal taxes   If you use your own car to move your things, see Travel by car, earlier. Federal taxes   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Federal taxes   You can deduct the cost of shipping your car and your household pets to your new home. Federal taxes   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Federal taxes Your deduction is limited to the amount it would have cost to move them from your former home. Federal taxes Example. Federal taxes Paul Brown has been living and working in North Carolina for the last 4 years. Federal taxes Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Federal taxes Paul got a job in Washington, DC. Federal taxes It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Federal taxes It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Federal taxes He can deduct only $1,800 of the $3,000 he paid. Federal taxes The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Federal taxes You cannot deduct the cost of moving furniture you buy on the way to your new home. Federal taxes   Storage expenses. Federal taxes   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Federal taxes Travel expenses. Federal taxes   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Federal taxes This includes expenses for the day you arrive. Federal taxes    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Federal taxes   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Federal taxes   The members of your household do not have to travel together or at the same time. Federal taxes However, you can only deduct expenses for one trip per person. Federal taxes If you use your own car, see Travel by car, earlier. Federal taxes Example. Federal taxes   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Federal taxes Josh drove the family car to Washington, DC, a trip of 1,100 miles. Federal taxes His expenses were $264. Federal taxes 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Federal taxes 00. Federal taxes One week later, Robyn flew from Minneapolis to Washington, DC. Federal taxes Her only expense was her $400 plane ticket. Federal taxes The Blacks' deduction is $854. Federal taxes 00 (Josh's $454. Federal taxes 00 + Robyn's $400). Federal taxes Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Federal taxes You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Federal taxes Deductible expenses. Federal taxes   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Federal taxes The cost of moving household goods and personal effects from your former home to your new home. Federal taxes The cost of traveling (including lodging) from your former home to your new home. Federal taxes The cost of moving household goods and personal effects to and from storage. Federal taxes The cost of storing household goods and personal effects while you are at the new job location. Federal taxes The first two items were explained earlier under Moves to Locations in the United States . Federal taxes The last two items are discussed, later. Federal taxes Moving goods and effects to and from storage. Federal taxes   You can deduct the reasonable expenses of moving your personal effects to and from storage. Federal taxes Storage expenses. Federal taxes   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Federal taxes Moving expenses allocable to excluded foreign income. Federal taxes   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Federal taxes You may also be able to claim a foreign housing exclusion or deduction. Federal taxes If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Federal taxes    Publication 54, Tax Guide for U. Federal taxes S. Federal taxes Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Federal taxes You can get the publication from most U. Federal taxes S. Federal taxes embassies and consulates, or see How To Get Tax Help at the end of this publication. Federal taxes Nondeductible Expenses You cannot deduct the following items as moving expenses. Federal taxes Any part of the purchase price of your new home. Federal taxes Car tags. Federal taxes Driver's license. Federal taxes Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Federal taxes Expenses of entering into or breaking a lease. Federal taxes Home improvements to help sell your home. Federal taxes Loss on the sale of your home. Federal taxes Losses from disposing of memberships in clubs. Federal taxes Mortgage penalties. Federal taxes Pre-move househunting expenses. Federal taxes Real estate taxes. Federal taxes Refitting of carpet and draperies. Federal taxes Return trips to your former residence. Federal taxes Security deposits (including any given up due to the move). Federal taxes Storage charges except those incurred in transit and for foreign moves. Federal taxes No double deduction. Federal taxes   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Federal taxes You must decide if your expenses are deductible as moving expenses or as business expenses. Federal taxes For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Federal taxes In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Federal taxes   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Federal taxes Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Federal taxes It covers reimbursements for any of your moving expenses discussed in this publication. Federal taxes It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Federal taxes Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Federal taxes For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Federal taxes Your employer should tell you what method of reimbursement is used and what records are required. Federal taxes Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Federal taxes Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Federal taxes Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Federal taxes You must adequately account to your employer for these expenses within a reasonable period of time. Federal taxes You must return any excess reimbursement or allowance within a reasonable period of time. Federal taxes Adequate accounting. Federal taxes   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Federal taxes Documentation includes receipts, canceled checks, and bills. Federal taxes Reasonable period of time. Federal taxes   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Federal taxes However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Federal taxes You receive an advance within 30 days of the time you have an expense. Federal taxes You adequately account for your expenses within 60 days after they were paid or incurred. Federal taxes You return any excess reimbursement within 120 days after the expense was paid or incurred. Federal taxes You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Federal taxes Excess reimbursement. Federal taxes   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Federal taxes Returning excess reimbursements. Federal taxes   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Federal taxes Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Federal taxes For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Federal taxes You meet accountable plan rules. Federal taxes   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Federal taxes Instead, your employer should include the reimbursements in box 12 of your Form W-2. Federal taxes Example. Federal taxes You lived in Boston and accepted a job in Atlanta. Federal taxes Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Federal taxes Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Federal taxes If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Federal taxes You do not meet accountable plan rules. Federal taxes   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Federal taxes   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Federal taxes The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Federal taxes Reimbursement of nondeductible expenses. Federal taxes   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Federal taxes The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Federal taxes If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Federal taxes Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Federal taxes In addition, the following payments will be treated as paid under a nonaccountable plan. Federal taxes Excess reimbursements you fail to return to your employer. Federal taxes Reimbursements of nondeductible expenses. Federal taxes See Reimbursement of nondeductible expenses, earlier. Federal taxes If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Federal taxes This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Federal taxes If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Federal taxes Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Federal taxes Your employer will report the total in box 1 of your Form W-2. Federal taxes Example. Federal taxes To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Federal taxes Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Federal taxes Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Federal taxes These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Federal taxes Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Federal taxes See Reimbursements included in income, later. Federal taxes Reimbursements excluded from income. Federal taxes   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Federal taxes These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Federal taxes Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Federal taxes    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Federal taxes Expenses deducted in earlier year. Federal taxes   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Federal taxes Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Federal taxes Reimbursements included in income. Federal taxes   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Federal taxes See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Federal taxes Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Federal taxes This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Federal taxes It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Federal taxes Reimbursement for deductible and nondeductible expenses. Federal taxes    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Federal taxes Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Federal taxes Amount of income tax withheld. Federal taxes   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Federal taxes It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Federal taxes   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Federal taxes The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Federal taxes Estimated tax. Federal taxes    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Federal taxes For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Federal taxes How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Federal taxes For a quick overview, see Table 2, later. Federal taxes Form 3903 Use Form 3903 to figure your moving expense deduction. Federal taxes Use a separate Form 3903 for each move for which you are deducting expenses. Federal taxes Do not file Form 3903 if all of the following apply. Federal taxes You moved to a location outside the United States in an earlier year. Federal taxes You are claiming only storage fees while you were away from the United States. Federal taxes Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Federal taxes Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Federal taxes If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Federal taxes Completing Form 3903. Federal taxes   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Federal taxes If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Federal taxes Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Federal taxes This excluded amount should be identified on Form W-2, box 12, with code P. Federal taxes Expenses greater than reimbursement. Federal taxes   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Federal taxes This is your moving expense deduction. Federal taxes Expenses equal to or less than reimbursement. Federal taxes    If line 3 is equal to or less than line 4, you have no moving expense deduction. Federal taxes Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Federal taxes Table 2. Federal taxes Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Federal taxes . Federal taxes . Federal taxes AND you have. Federal taxes . Federal taxes . Federal taxes THEN. Federal taxes . Federal taxes . Federal taxes your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Federal taxes your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Federal taxes your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Federal taxes your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Federal taxes no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Federal taxes * * See Deductible Moving Expenses, earlier, for allowable expenses. Federal taxes    Where to deduct. Federal taxes   Deduct your moving expenses on Form 1040, line 26. Federal taxes The amount of moving expenses you can deduct is shown on Form 3903, line 5. Federal taxes    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Federal taxes   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Federal taxes Expenses not reimbursed. Federal taxes   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Federal taxes Example. Federal taxes In December 2012, your employer transferred you to another city in the United States, where you still work. Federal taxes You are single and were not reimbursed for your moving expenses. Federal taxes In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Federal taxes In January 2013, you paid for travel to the new city. Federal taxes You can deduct these additional expenses on your 2013 tax return. Federal taxes Expenses reimbursed. Federal taxes   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Federal taxes If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Federal taxes See Choosing when to deduct, next. Federal taxes   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Federal taxes Choosing when to deduct. Federal taxes   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Federal taxes How to make the choice. Federal taxes   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Federal taxes    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Federal taxes Illustrated Example Tom and Peggy Smith are married and have two children. Federal taxes They owned a home in Detroit where Tom worked. Federal taxes On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Federal taxes Peggy flew to San Diego on March 1 to look for a new home. Federal taxes She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Federal taxes The Smiths sold their Detroit home for $1,500 less than they paid for it. Federal taxes They contracted to have their personal effects moved to San Diego on April 3. Federal taxes The family drove to San Diego where they found that their new home was not finished. Federal taxes They stayed in a nearby motel until the house was ready on May 1. Federal taxes On April 10, Tom went to work in the San Diego plant where he still works. Federal taxes Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Federal taxes ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Federal taxes His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Federal taxes Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Federal taxes The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Federal taxes His employer identified this amount with code P. Federal taxes The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Federal taxes Tom must include this amount on Form 1040, line 7. Federal taxes The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Federal taxes Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Federal taxes To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Federal taxes Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Federal taxes He also enters his deduction, $1,200, on Form 1040, line 26. Federal taxes Nondeductible expenses. Federal taxes   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Federal taxes Item 1 — pre-move househunting expenses of $524. Federal taxes Item 2 — the $25,000 down payment on the San Diego home. Federal taxes If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Federal taxes Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Federal taxes The commission is used to figure the gain or loss on the sale. Federal taxes Item 4 — the $1,500 loss on the sale of the Detroit home. Federal taxes Item 6 — the $320 expense for meals while driving to San Diego. Federal taxes (However, the lodging and car expenses are deductible. Federal taxes ) Item 7 — temporary living expenses of $3,730. Federal taxes    This image is too large to be displayed in the current screen. Federal taxes Please click the link to view the image. Federal taxes 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Federal taxes You can deduct your unreimbursed moving expenses. Federal taxes A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Federal taxes The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Federal taxes Spouse and dependents. Federal taxes   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Federal taxes   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Federal taxes Services or reimbursements provided by government. Federal taxes   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Federal taxes In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Federal taxes However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Federal taxes   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Federal taxes You can deduct the expenses that are more than your reimbursements. Federal taxes See Deductible Moving Expenses, earlier. Federal taxes How to complete Form 3903 for members of the Armed Forces. Federal taxes    Take the following steps. Federal taxes Complete lines 1 through 3 of the form, using your actual expenses. Federal taxes Do not include any expenses for moving services provided by the government. Federal taxes Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Federal taxes Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Federal taxes Do not include the value of moving or storage services provided by the government. Federal taxes Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Federal taxes Complete line 5. Federal taxes If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Federal taxes This is your moving expense deduction. Federal taxes If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Federal taxes Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Federal taxes If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Federal taxes    Do not deduct any expenses for moving or storage services provided by the government. Federal taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Federal taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Federal taxes Free help with your tax return. Federal taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Federal taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Federal taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Federal taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Federal taxes To find the nearest VITA or TCE site, visit IRS. Federal taxes gov or call 1-800-906-9887. Federal taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal taxes aarp. Federal taxes org/money/taxaide or call 1-888-227-7669. Federal taxes   For more information on these programs, go to IRS. Federal taxes gov and enter “VITA” in the search box. Federal taxes Internet. Federal taxes IRS. Federal taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Federal taxes Apply for an Employer Identification Number (EIN). Federal taxes Go to IRS. Federal taxes gov and enter Apply for an EIN in the search box. Federal taxes Request an Electronic Filing PIN by going to IRS. Federal taxes gov and entering Electronic Filing PIN in the search box. Federal taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Federal taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal taxes Check the status of your amended return. Federal taxes Go to IRS. Federal taxes gov and enter Where's My Amended Return in the search box. Federal taxes Download forms, instructions, and publications, including some accessible versions. Federal taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Federal taxes gov or IRS2Go. Federal taxes Tax return and tax account transcripts are generally available for the current year and past three years. Federal taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal taxes gov. Federal taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Federal taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal taxes gov. Federal taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Federal taxes gov or IRS2Go. Federal taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Federal taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Federal taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Federal taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Federal taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Federal taxes gov. Federal taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Federal taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Federal taxes Visit AARP's website to find the nearest Tax-Aide location. Federal taxes Research your tax questions. Federal taxes Search publications and instructions by topic or keyword. Federal taxes Read the Internal Revenue Code, regulations, or other official guidance. Federal taxes Read Internal Revenue Bulletins. Federal taxes Sign up to receive local and national tax news by email. Federal taxes Phone. Federal taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Federal taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Federal taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Federal taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal taxes Most VITA and TCE sites offer free electronic filing. Federal taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Federal taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Federal taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Federal taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Federal taxes You should receive your order within 10 business days. Federal taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Federal taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Federal taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Federal taxes Call to ask tax questions, 1-800-829-1040. Federal taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Federal taxes gsa. Federal taxes gov/fedrelay. Federal taxes Walk-in. Federal taxes You can find a selection of forms, publications and services — in-person, face-to-face. Federal taxes Products. Federal taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Federal taxes Services. Federal taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Federal taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Federal taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Federal taxes No appointment is necessary—just walk in. Federal taxes Before visiting, check www. Federal taxes irs. Federal taxes gov/localcontacts for hours of operation and services provided. Federal taxes Mail. Federal taxes You can send your order for forms, instructions, and publications to the address below. Federal taxes You should receive a response within 10 business days after your request is received. Federal taxes  Internal Revenue Service 1201 N. Federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Federal taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Federal taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Federal taxes You face (or your business is facing) an immediate threat of adverse action. Federal taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Federal taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Federal taxes Here's why we can help: TAS is an independent organization within the IRS. Federal taxes Our advocates know how to work with the IRS. Federal taxes Our services are free and tailored to meet your needs. Federal taxes We have offices in every state, the District of Columbia, and Puerto Rico. Federal taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Federal taxes irs. Federal taxes gov/advocate, or call us toll-free at 1-877-777-4778. Federal taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Federal taxes irs. Federal taxes gov/sams. Federal taxes Low Income Taxpayer Clinics. Federal taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Federal taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal taxes Visit www. Federal taxes TaxpayerAdvocate. Federal taxes irs. Federal taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal taxes Prev  Up  Next   Home   More Online Publications