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File 2009 Taxes Online Free

H&r Block LoginAarp Tax AidDfas MilIrs Form 1040 XTaxes H&r Block OnlineTurbo Tax Filing2012 Federal Tax Forms 1040aTurbotax For Military2011 Federal Income Tax Forms 1040 EzIrs Gov Form 1040Free State And Federal Tax Filing TurbotaxCan You File Your State Taxes For FreeH&r Block At Home 2011 Deluxe Federal State Efile1040x FreeMinimum Earnings For Filing Taxes1040nr Tax ReturnAmended Tax OnlineFederal Tax Return 2012Fill State Taxes Free2013 Tax Form 1040ez1040 Ez 2010H R Block TaxHow Do I File An Amended Tax Return For 2013Form 1040ez 2012Tax Forms For College Students1040ez 2011 InstructionsFile Taxes From 2011File My State Taxes Online Free2010 Tax Return FormsStudent Income1040HrblockonlineFillable State Tax FormsFile Amended Tax Return 2011 OnlineTaxact 2011Filing Late TaxesHandr BlockTax Preparation FormsFreestatetaxact.comHow Do You Fill Out A 1040x

File 2009 Taxes Online Free

File 2009 taxes online free Publication 525 - Main Content Table of Contents Employee CompensationBabysitting. File 2009 taxes online free Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Business and Investment IncomeRents From Personal Property Royalties Partnership Income S Corporation Income Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Miscellaneous IncomeBartering Canceled Debts Host or Hostess Life Insurance Proceeds Recoveries Survivor Benefits Unemployment Benefits Welfare and Other Public Assistance Benefits Other Income RepaymentsMethod 1. File 2009 taxes online free Method 2. File 2009 taxes online free How To Get Tax HelpLow Income Taxpayer Clinics Employee Compensation In most cases, you must include in gross income everything you receive in payment for personal services. File 2009 taxes online free In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. File 2009 taxes online free You should receive a Form W-2 from your employer or former employer showing the pay you received for your services. File 2009 taxes online free Include all your pay on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ, even if you do not receive Form W-2, or you receive a Form W-2 that does not include all pay that should be included on the Form W-2. File 2009 taxes online free If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. File 2009 taxes online free These wages must be included on line 7 of Form 1040. File 2009 taxes online free See Form 8919 for more information. File 2009 taxes online free Childcare providers. File 2009 taxes online free   If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. File 2009 taxes online free If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. File 2009 taxes online free You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. File 2009 taxes online free Babysitting. File 2009 taxes online free   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. File 2009 taxes online free Bankruptcy. File 2009 taxes online free   If you filed for bankruptcy under Chapter 11 of the Bankruptcy Code, you must allocate your wages and withheld income tax. File 2009 taxes online free Your W-2 will show your total wages and withheld income tax for the year. File 2009 taxes online free On your tax return, you report the wages and withheld income tax for the period before you filed for bankruptcy. File 2009 taxes online free Your bankruptcy estate reports the wages and withheld income tax for the period after you filed for bankruptcy. File 2009 taxes online free If you receive other information returns (such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income) that report gross income to you, rather than to the bankruptcy estate, you must allocate that income. File 2009 taxes online free   The only exception is for purposes of figuring your self-employment tax, if you are self-employed. File 2009 taxes online free For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. File 2009 taxes online free   You must file a statement with your income tax return stating you filed a Chapter 11 bankruptcy case. File 2009 taxes online free The statement must show the allocation and describe the method used to make the allocation. File 2009 taxes online free For a sample of this statement and other information, see Notice 2006-83, 2006-40 I. File 2009 taxes online free R. File 2009 taxes online free B. File 2009 taxes online free 596, available at www. File 2009 taxes online free irs. File 2009 taxes online free gov/irb/2006-40_IRB/ar12. File 2009 taxes online free html. File 2009 taxes online free Miscellaneous Compensation This section discusses many types of employee compensation. File 2009 taxes online free The subjects are arranged in alphabetical order. File 2009 taxes online free Advance commissions and other earnings. File 2009 taxes online free   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. File 2009 taxes online free    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. File 2009 taxes online free If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), Itemized Deductions, or you may be able to take a credit for that year. File 2009 taxes online free See Repayments , later. File 2009 taxes online free Allowances and reimbursements. File 2009 taxes online free    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. File 2009 taxes online free If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. File 2009 taxes online free Back pay awards. File 2009 taxes online free   Include in income amounts you are awarded in a settlement or judgment for back pay. File 2009 taxes online free These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. File 2009 taxes online free They should be reported to you by your employer on Form W-2. File 2009 taxes online free Bonuses and awards. File 2009 taxes online free    Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. File 2009 taxes online free These include prizes such as vacation trips for meeting sales goals. File 2009 taxes online free If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. File 2009 taxes online free However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. File 2009 taxes online free Employee achievement award. File 2009 taxes online free   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. File 2009 taxes online free However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. File 2009 taxes online free Your employer can tell you whether your award is a qualified plan award. File 2009 taxes online free Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. File 2009 taxes online free   However, the exclusion does not apply to the following awards. File 2009 taxes online free A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. File 2009 taxes online free A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. File 2009 taxes online free Example. File 2009 taxes online free Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. File 2009 taxes online free Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. File 2009 taxes online free However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 − $1,600) in his income. File 2009 taxes online free Differential wage payments. File 2009 taxes online free   This is any payment made by an employer to an individual for any period during which the individual is, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages the individual would have received from the employer for that period. File 2009 taxes online free These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. File 2009 taxes online free The payments are reported as wages on Form W-2. File 2009 taxes online free Government cost-of-living allowances. File 2009 taxes online free   Most payments received by U. File 2009 taxes online free S. File 2009 taxes online free Government civilian employees for working abroad are taxable. File 2009 taxes online free However, certain cost-of-living allowances are tax free. File 2009 taxes online free Publication 516, U. File 2009 taxes online free S. File 2009 taxes online free Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. File 2009 taxes online free Nonqualified deferred compensation plans. File 2009 taxes online free   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. File 2009 taxes online free This amount is shown on Form W-2, box 12, using code Y. File 2009 taxes online free This amount is not included in your income. File 2009 taxes online free   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. File 2009 taxes online free This amount is included in your wages shown on Form W-2, box 1. File 2009 taxes online free It is also shown on Form W-2, box 12, using code Z. File 2009 taxes online free Nonqualified deferred compensation plans of nonqualified entities. File 2009 taxes online free   In most cases, any compensation deferred under a nonqualified deferred compensation plan of a nonqualified entity is included in gross income when there is no substantial risk of forfeiture of the rights to such compensation. File 2009 taxes online free For this purpose, a nonqualified entity is: A foreign corporation unless substantially all of its income is: Effectively connected with the conduct of a trade or business in the United States, or Subject to a comprehensive foreign income tax. File 2009 taxes online free A partnership unless substantially all of its income is allocated to persons other than: Foreign persons for whom the income is not subject to a comprehensive foreign income tax, and Tax-exempt organizations. File 2009 taxes online free Note received for services. File 2009 taxes online free   If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. File 2009 taxes online free When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. File 2009 taxes online free Do not include that part again in your income. File 2009 taxes online free Include the rest of the payment in your income in the year of payment. File 2009 taxes online free   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. File 2009 taxes online free Severance pay. File 2009 taxes online free   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. File 2009 taxes online free Accrued leave payment. File 2009 taxes online free   If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. File 2009 taxes online free   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. File 2009 taxes online free You can reduce gross wages by the amount you repaid in the same tax year in which you received it. File 2009 taxes online free Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on your return and the wages on your Forms W-2. File 2009 taxes online free Outplacement services. File 2009 taxes online free   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. File 2009 taxes online free    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). File 2009 taxes online free Sick pay. File 2009 taxes online free   Pay you receive from your employer while you are sick or injured is part of your salary or wages. File 2009 taxes online free In addition, you must include in your income sick pay benefits received from any of the following payers. File 2009 taxes online free A welfare fund. File 2009 taxes online free A state sickness or disability fund. File 2009 taxes online free An association of employers or employees. File 2009 taxes online free An insurance company, if your employer paid for the plan. File 2009 taxes online free However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. File 2009 taxes online free For more information, see Other Sickness and Injury Benefits under Sickness and Injury Benefits, later. File 2009 taxes online free Social security and Medicare taxes paid by employer. File 2009 taxes online free   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. File 2009 taxes online free The payment is also treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. File 2009 taxes online free However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. File 2009 taxes online free Stock appreciation rights. File 2009 taxes online free   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. File 2009 taxes online free When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. File 2009 taxes online free You include the cash payment in income in the year you use the right. File 2009 taxes online free Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. File 2009 taxes online free Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. File 2009 taxes online free See Valuation of Fringe Benefits , later in this discussion, for information on how to determine the amount to include in income. File 2009 taxes online free Recipient of fringe benefit. File 2009 taxes online free   You are the recipient of a fringe benefit if you perform the services for which the fringe benefit is provided. File 2009 taxes online free You are considered to be the recipient even if it is given to another person, such as a member of your family. File 2009 taxes online free An example is a car your employer gives to your spouse for services you perform. File 2009 taxes online free The car is considered to have been provided to you and not to your spouse. File 2009 taxes online free   You do not have to be an employee of the provider to be a recipient of a fringe benefit. File 2009 taxes online free If you are a partner, director, or independent contractor, you also can be the recipient of a fringe benefit. File 2009 taxes online free Provider of benefit. File 2009 taxes online free   Your employer or another person for whom you perform services is the provider of a fringe benefit regardless of whether that person actually provides the fringe benefit to you. File 2009 taxes online free The provider can be a client or customer of an independent contractor. File 2009 taxes online free Accounting period. File 2009 taxes online free   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. File 2009 taxes online free Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. File 2009 taxes online free The general rule: benefits are reported for a full calendar year (January 1–December 31). File 2009 taxes online free The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. File 2009 taxes online free For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. File 2009 taxes online free Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. File 2009 taxes online free   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). File 2009 taxes online free Form W-2. File 2009 taxes online free   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. File 2009 taxes online free Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). File 2009 taxes online free However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). File 2009 taxes online free Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. File 2009 taxes online free Benefits you receive from the plan may be taxable, as explained, later, under Sickness and Injury Benefits . File 2009 taxes online free For information on the items covered in this section, other than Long-term care coverage , see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. File 2009 taxes online free Long-term care coverage. File 2009 taxes online free   Contributions by your employer to provide coverage for long-term care services generally are not included in your income. File 2009 taxes online free However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. File 2009 taxes online free This amount will be reported as wages in box 1 of your Form W-2. File 2009 taxes online free Archer MSA contributions. File 2009 taxes online free    Contributions by your employer to your Archer MSA generally are not included in your income. File 2009 taxes online free Their total will be reported in box 12 of Form W-2, with code R. File 2009 taxes online free You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. File 2009 taxes online free File the form with your return. File 2009 taxes online free Health flexible spending arrangement (health FSA). File 2009 taxes online free   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. File 2009 taxes online free   Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. File 2009 taxes online free The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. File 2009 taxes online free For more information, see Notice 2012-40, 2012-26 I. File 2009 taxes online free R. File 2009 taxes online free B. File 2009 taxes online free 1046, available at www. File 2009 taxes online free irs. File 2009 taxes online free gov/irb/2012-26 IRB/ar09. File 2009 taxes online free html. File 2009 taxes online free Health reimbursement arrangement (HRA). File 2009 taxes online free   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. File 2009 taxes online free Health savings accounts (HSA). File 2009 taxes online free   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. File 2009 taxes online free Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. File 2009 taxes online free Contributions made by your employer are not included in your income. File 2009 taxes online free Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. File 2009 taxes online free Distributions not used for qualified medical expenses are included in your income. File 2009 taxes online free See Publication 969 for the requirements of an HSA. File 2009 taxes online free   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. File 2009 taxes online free The contributions are treated as a distribution of money and are not included in the partner's gross income. File 2009 taxes online free Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. File 2009 taxes online free In both situations, the partner can deduct the contribution made to the partner's HSA. File 2009 taxes online free   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. File 2009 taxes online free The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. File 2009 taxes online free Qualified HSA funding distribution. File 2009 taxes online free   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. File 2009 taxes online free See Publication 590, Individual Retirement Arrangements (IRAs), for the requirements for these qualified HSA funding distributions. File 2009 taxes online free Failure to maintain eligibility. File 2009 taxes online free   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. File 2009 taxes online free If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. File 2009 taxes online free This income is also subject to an additional 10% tax. File 2009 taxes online free Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. File 2009 taxes online free See Instructions for Form 8839, Qualified Adoption Expenses, for more information. File 2009 taxes online free Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. File 2009 taxes online free They also are included as social security and Medicare wages in boxes 3 and 5. File 2009 taxes online free However, they are not included as wages in box 1. File 2009 taxes online free To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. File 2009 taxes online free File the form with your return. File 2009 taxes online free Athletic Facilities If your employer provides you with the free or low-cost use of an employer-operated gym or other athletic club on your employer's premises, the value is not included in your compensation. File 2009 taxes online free The gym must be used primarily by employees, their spouses, and their dependent children. File 2009 taxes online free If your employer pays for a fitness program provided to you at an off-site resort hotel or athletic club, the value of the program is included in your compensation. File 2009 taxes online free De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. File 2009 taxes online free In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. File 2009 taxes online free Also see Employee Discounts , later. File 2009 taxes online free Holiday gifts. File 2009 taxes online free   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. File 2009 taxes online free However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. File 2009 taxes online free Dependent Care Benefits If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File 2009 taxes online free Dependent care benefits include: Amounts your employer pays directly to either you or your care provider for the care of your qualifying person while you work, and The fair market value of care in a daycare facility provided or sponsored by your employer. File 2009 taxes online free The amount you can exclude is limited to the lesser of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File 2009 taxes online free Your employer must show the total amount of dependent care benefits provided to you during the year under a qualified plan in box 10 of your Form W-2. File 2009 taxes online free Your employer also will include any dependent care benefits over $5,000 in your wages shown in box 1 of your Form W-2. File 2009 taxes online free To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File 2009 taxes online free See the Instructions for Form 2441 for more information. File 2009 taxes online free Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. File 2009 taxes online free For more information, see Publication 970. File 2009 taxes online free Employee Discounts If your employer sells you property or services at a discount, you may be able to exclude the amount of the discount from your income. File 2009 taxes online free The exclusion applies to discounts on property or services offered to customers in the ordinary course of the line of business in which you work. File 2009 taxes online free However, it does not apply to discounts on real property or property commonly held for investment (such as stocks or bonds). File 2009 taxes online free The exclusion is limited to the price charged nonemployee customers multiplied by the following percentage. File 2009 taxes online free For a discount on property, your employer's gross profit percentage (gross profit divided by gross sales) on all property sold during the employer's previous tax year. File 2009 taxes online free (Ask your employer for this percentage. File 2009 taxes online free ) For a discount on services, 20%. File 2009 taxes online free Financial Counseling Fees Financial counseling fees paid for you by your employer are included in your income and must be reported as part of wages. File 2009 taxes online free If the fees are for tax or investment counseling, they can be deducted on Schedule A (Form 1040) as a miscellaneous deduction (subject to the 2%-of-AGI limit). File 2009 taxes online free Qualified retirement planning services paid for you by your employer may be excluded from your income. File 2009 taxes online free For more information, see Retirement Planning Services , later. File 2009 taxes online free Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. File 2009 taxes online free However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. File 2009 taxes online free For exceptions to this rule, see Entire cost excluded , and Entire cost taxed , later. File 2009 taxes online free If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. File 2009 taxes online free Also, it is shown separately in box 12 with code C. File 2009 taxes online free Group-term life insurance. File 2009 taxes online free   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. File 2009 taxes online free Permanent benefits. File 2009 taxes online free   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. File 2009 taxes online free Your employer should be able to tell you the amount to include in your income. File 2009 taxes online free Accidental death benefits. File 2009 taxes online free   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. File 2009 taxes online free Former employer. File 2009 taxes online free   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. File 2009 taxes online free Also, it is shown separately in box 12 with code C. File 2009 taxes online free Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. File 2009 taxes online free You must pay these taxes with your income tax return. File 2009 taxes online free Include them on line 60, Form 1040, and follow the instructions forline 60. File 2009 taxes online free For more information, see the Instructions for Form 1040. File 2009 taxes online free Two or more employers. File 2009 taxes online free   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. File 2009 taxes online free If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. File 2009 taxes online free You must figure how much to include in your income. File 2009 taxes online free Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. File 2009 taxes online free Figuring the taxable cost. File 2009 taxes online free    Use the following worksheet to figure the amount to include in your income. File 2009 taxes online free   If you pay any part of the cost of the insurance, your entire payment reduces, dollar for dollar, the amount you otherwise would include in your income. File 2009 taxes online free However, you cannot reduce the amount to include in your income by: Payments for coverage in a different tax year, Payments for coverage through a cafeteria plan, unless the payments are after-tax contributions, or Payments for coverage not taxed to you because of the exceptions discussed later under Entire cost excluded . File 2009 taxes online free Worksheet 1. File 2009 taxes online free Figuring the Cost of Group-Term Life Insurance To Include in Income 1. File 2009 taxes online free Enter the total amount of your insurance coverage from your employer(s) 1. File 2009 taxes online free   2. File 2009 taxes online free Limit on exclusion for employer-provided group-term life insurance coverage 2. File 2009 taxes online free 50,000 3. File 2009 taxes online free Subtract line 2 from line 1 3. File 2009 taxes online free   4. File 2009 taxes online free Divide line 3 by $1,000. File 2009 taxes online free Figure to the nearest tenth 4. File 2009 taxes online free   5. File 2009 taxes online free Go to Table 1. File 2009 taxes online free Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. File 2009 taxes online free   6. File 2009 taxes online free Multiply line 4 by line 5 6. File 2009 taxes online free     7. File 2009 taxes online free Enter the number of full months of coverage at this cost 7. File 2009 taxes online free   8. File 2009 taxes online free Multiply line 6 by line 7 8. File 2009 taxes online free   9. File 2009 taxes online free Enter the premiums you paid per month 9. File 2009 taxes online free       10. File 2009 taxes online free Enter the number of months you paid the  premiums 10. File 2009 taxes online free       11. File 2009 taxes online free Multiply line 9 by line 10. File 2009 taxes online free 11. File 2009 taxes online free   12. File 2009 taxes online free Subtract line 11 from line 8. File 2009 taxes online free Include this amount in your income as wages 12. File 2009 taxes online free   Table 1. File 2009 taxes online free Cost of $1,000 of Group-Term Life Insurance for One Month   Age Cost     Under 25 $ . File 2009 taxes online free 05     25 through 29 . File 2009 taxes online free 06     30 through 34 . File 2009 taxes online free 08     35 through 39 . File 2009 taxes online free 09     40 through 44 . File 2009 taxes online free 10     45 through 49 . File 2009 taxes online free 15     50 through 54 . File 2009 taxes online free 23     55 through 59 . File 2009 taxes online free 43     60 through 64 . File 2009 taxes online free 66     65 through 69 1. File 2009 taxes online free 27     70 and older 2. File 2009 taxes online free 06   Example. File 2009 taxes online free You are 51 years old and work for employers A and B. File 2009 taxes online free Both employers provide group-term life insurance coverage for you for the entire year. File 2009 taxes online free Your coverage is $35,000 with employer A and $45,000 with employer B. File 2009 taxes online free You pay premiums of $4. File 2009 taxes online free 15 a month under the employer B group plan. File 2009 taxes online free You figure the amount to include in your income as follows. File 2009 taxes online free   Worksheet 1. File 2009 taxes online free Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated 1. File 2009 taxes online free Enter the total amount of your insurance coverage from your employer(s) 1. File 2009 taxes online free 80,000 2. File 2009 taxes online free Limit on exclusion for employer-provided group-term life insurance coverage 2. File 2009 taxes online free 50,000 3. File 2009 taxes online free Subtract line 2 from line 1 3. File 2009 taxes online free 30,000 4. File 2009 taxes online free Divide line 3 by $1,000. File 2009 taxes online free Figure to the nearest tenth 4. File 2009 taxes online free 30. File 2009 taxes online free 0 5. File 2009 taxes online free Go to Table 1. File 2009 taxes online free Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. File 2009 taxes online free . File 2009 taxes online free 23 6. File 2009 taxes online free Multiply line 4 by line 5 6. File 2009 taxes online free 6. File 2009 taxes online free 90 7. File 2009 taxes online free Enter the number of full months of coverage at this cost. File 2009 taxes online free 7. File 2009 taxes online free 12 8. File 2009 taxes online free Multiply line 6 by line 7 8. File 2009 taxes online free 82. File 2009 taxes online free 80 9. File 2009 taxes online free Enter the premiums you paid per month 9. File 2009 taxes online free 4. File 2009 taxes online free 15     10. File 2009 taxes online free Enter the number of months you paid the premiums 10. File 2009 taxes online free 12     11. File 2009 taxes online free Multiply line 9 by line 10. File 2009 taxes online free 11. File 2009 taxes online free 49. File 2009 taxes online free 80 12. File 2009 taxes online free Subtract line 11 from line 8. File 2009 taxes online free Include this amount in your income as wages 12. File 2009 taxes online free 33. File 2009 taxes online free 00 The total amount to include in income for the cost of excess group-term life insurance is $33. File 2009 taxes online free Neither employer provided over $50,000 insurance coverage, so the wages shown on your Forms W-2 do not include any part of that $33. File 2009 taxes online free You must add it to the wages shown on your Forms W-2 and include the total on your return. File 2009 taxes online free Entire cost excluded. File 2009 taxes online free   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. File 2009 taxes online free You are permanently and totally disabled and have ended your employment. File 2009 taxes online free Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. File 2009 taxes online free A charitable organization to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. File 2009 taxes online free (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. File 2009 taxes online free ) The plan existed on January 1, 1984, and: You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. File 2009 taxes online free Entire cost taxed. File 2009 taxes online free   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply. File 2009 taxes online free The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. File 2009 taxes online free You are a key employee and your employer's plan discriminates in favor of key employees. File 2009 taxes online free Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. File 2009 taxes online free The meals are: Furnished on the business premises of your employer, and Furnished for the convenience of your employer. File 2009 taxes online free The lodging is: Furnished on the business premises of your employer, Furnished for the convenience of your employer, and A condition of your employment. File 2009 taxes online free (You must accept it in order to be able to properly perform your duties. File 2009 taxes online free ) You also do not include in your income the value of meals or meal money that qualifies as a de minimis fringe benefit. File 2009 taxes online free See De Minimis (Minimal) Benefits , earlier. File 2009 taxes online free Faculty lodging. File 2009 taxes online free   If you are an employee of an educational institution or an academic health center and you are provided with lodging that does not meet the three conditions given earlier, you still may not have to include the value of the lodging in income. File 2009 taxes online free However, the lodging must be qualified campus lodging, and you must pay an adequate rent. File 2009 taxes online free Academic health center. File 2009 taxes online free   This is an organization that meets the following conditions. File 2009 taxes online free Its principal purpose or function is to provide medical or hospital care or medical education or research. File 2009 taxes online free It receives payments for graduate medical education under the Social Security Act. File 2009 taxes online free One of its principal purposes or functions is to provide and teach basic and clinical medical science and research using its own faculty. File 2009 taxes online free Qualified campus lodging. File 2009 taxes online free   Qualified campus lodging is lodging furnished to you, your spouse, or one of your dependents by, or on behalf of, the institution or center for use as a home. File 2009 taxes online free The lodging must be located on or near a campus of the educational institution or academic health center. File 2009 taxes online free Adequate rent. File 2009 taxes online free   The amount of rent you pay for the year for qualified campus lodging is considered adequate if it is at least equal to the lesser of: 5% of the appraised value of the lodging, or The average of rentals paid by individuals (other than employees or students) for comparable lodging held for rent by the educational institution. File 2009 taxes online free If the amount you pay is less than the lesser of these amounts, you must include the difference in your income. File 2009 taxes online free   The lodging must be appraised by an independent appraiser and the appraisal must be reviewed on an annual basis. File 2009 taxes online free Example. File 2009 taxes online free Carl Johnson, a sociology professor for State University, rents a home from the university that is qualified campus lodging. File 2009 taxes online free The house is appraised at $200,000. File 2009 taxes online free The average rent paid for comparable university lodging by persons other than employees or students is $14,000 a year. File 2009 taxes online free Carl pays an annual rent of $11,000. File 2009 taxes online free Carl does not include in his income any rental value because the rent he pays equals at least 5% of the appraised value of the house (5% × $200,000 = $10,000). File 2009 taxes online free If Carl paid annual rent of only $8,000, he would have to include $2,000 in his income ($10,000 − $8,000). File 2009 taxes online free Moving Expense Reimbursements In most cases, if your employer pays for your moving expenses (either directly or indirectly) and the expenses would have been deductible if you paid them yourself, the value is not included in your income. File 2009 taxes online free See Publication 521 for more information. File 2009 taxes online free No-Additional-Cost Services The value of services you receive from your employer for free, at cost, or for a reduced price is not included in your income if your employer: Offers the same service for sale to customers in the ordinary course of the line of business in which you work, and Does not have a substantial additional cost (including any sales income given up) to provide you with the service (regardless of what you paid for the service). File 2009 taxes online free In most cases, no-additional-cost services are excess capacity services, such as airline, bus, or train tickets, hotel rooms, and telephone services. File 2009 taxes online free Example. File 2009 taxes online free You are employed as a flight attendant for a company that owns both an airline and a hotel chain. File 2009 taxes online free Your employer allows you to take personal flights (if there is an unoccupied seat) and stay in any one of their hotels (if there is an unoccupied room) at no cost to you. File 2009 taxes online free The value of the personal flight is not included in your income. File 2009 taxes online free However, the value of the hotel room is included in your income because you do not work in the hotel business. File 2009 taxes online free Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. File 2009 taxes online free Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. File 2009 taxes online free You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. File 2009 taxes online free Also, see Financial Counseling Fees , earlier. File 2009 taxes online free Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. File 2009 taxes online free A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. File 2009 taxes online free Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. File 2009 taxes online free However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. File 2009 taxes online free Exclusion limit. File 2009 taxes online free   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. File 2009 taxes online free   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. File 2009 taxes online free   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. File 2009 taxes online free   If the benefits have a value that is more than these limits, the excess must be included in your income. File 2009 taxes online free You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. File 2009 taxes online free Commuter highway vehicle. File 2009 taxes online free   This is a highway vehicle that seats at least six adults (not including the driver). File 2009 taxes online free At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). File 2009 taxes online free Transit pass. File 2009 taxes online free   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. File 2009 taxes online free Qualified parking. File 2009 taxes online free   This is parking provided to an employee at or near the employer's place of business. File 2009 taxes online free It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. File 2009 taxes online free It does not include parking at or near the employee's home. File 2009 taxes online free Qualified bicycle commuting. File 2009 taxes online free   This is reimbursement based on the number of qualified bicycle commuting months for the year. File 2009 taxes online free A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. File 2009 taxes online free The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. File 2009 taxes online free Tuition Reduction You can exclude a qualified tuition reduction from your income. File 2009 taxes online free This is the amount of a reduction in tuition: For education (below graduate level) furnished by an educational institution to an employee, former employee who retired or became disabled, or his or her spouse and dependent children. File 2009 taxes online free For education furnished to a graduate student at an educational institution if the graduate student is engaged in teaching or research activities for that institution. File 2009 taxes online free Representing payment for teaching, research, or other services if you receive the amount under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance program. File 2009 taxes online free For more information, see Publication 970. File 2009 taxes online free Working Condition Benefits If your employer provides you with a product or service and the cost of it would have been allowable as a business or depreciation deduction if you paid for it yourself, the cost is not included in your income. File 2009 taxes online free Example. File 2009 taxes online free You work as an engineer and your employer provides you with a subscription to an engineering trade magazine. File 2009 taxes online free The cost of the subscription is not included in your income because the cost would have been allowable to you as a business deduction if you had paid for the subscription yourself. File 2009 taxes online free Valuation of Fringe Benefits If a fringe benefit is included in your income, the amount included is generally its value determined under the general valuation rule or under the special valuation rules. File 2009 taxes online free For an exception, see Group-Term Life Insurance , earlier. File 2009 taxes online free General valuation rule. File 2009 taxes online free   You must include in your income the amount by which the fair market value of the fringe benefit is more than the sum of: The amount, if any, you paid for the benefit, plus The amount, if any, specifically excluded from your income by law. File 2009 taxes online free If you pay fair market value for a fringe benefit, no amount is included in your income. File 2009 taxes online free Fair market value. File 2009 taxes online free   The fair market value of a fringe benefit is determined by all the facts and circumstances. File 2009 taxes online free It is the amount you would have to pay a third party to buy or lease the benefit. File 2009 taxes online free This is determined without regard to: Your perceived value of the benefit, or The amount your employer paid for the benefit. File 2009 taxes online free Employer-provided vehicles. File 2009 taxes online free   If your employer provides a car (or other highway motor vehicle) to you, your personal use of the car is usually a taxable noncash fringe benefit. File 2009 taxes online free   Under the general valuation rules, the value of an employer-provided vehicle is the amount you would have to pay a third party to lease the same or a similar vehicle on the same or comparable terms in the same geographic area where you use the vehicle. File 2009 taxes online free An example of a comparable lease term is the amount of time the vehicle is available for your use, such as a 1-year period. File 2009 taxes online free The value cannot be determined by multiplying a cents-per-mile rate times the number of miles driven unless you prove the vehicle could have been leased on a cents-per-mile basis. File 2009 taxes online free Flights on employer-provided aircraft. File 2009 taxes online free   Under the general valuation rules, if your flight on an employer-provided piloted aircraft is primarily personal and you control the use of the aircraft for the flight, the value is the amount it would cost to charter the flight from a third party. File 2009 taxes online free   If there is more than one employee on the flight, the cost to charter the aircraft must be divided among those employees. File 2009 taxes online free The division must be based on all the facts, including which employee or employees control the use of the aircraft. File 2009 taxes online free Special valuation rules. File 2009 taxes online free   You generally can use a special valuation rule for a fringe benefit only if your employer uses the rule. File 2009 taxes online free If your employer uses a special valuation rule, you cannot use a different special rule to value that benefit. File 2009 taxes online free You always can use the general valuation rule discussed earlier, based on facts and circumstances, even if your employer uses a special rule. File 2009 taxes online free   If you and your employer use a special valuation rule, you must include in your income the amount your employer determines under the special rule minus the sum of: Any amount you repaid your employer, plus Any amount specifically excluded from income by law. File 2009 taxes online free The special valuation rules are the following. File 2009 taxes online free The automobile lease rule. File 2009 taxes online free The vehicle cents-per-mile rule. File 2009 taxes online free The commuting rule. File 2009 taxes online free The unsafe conditions commuting rule. File 2009 taxes online free The employer-operated eating-facility rule. File 2009 taxes online free   For more information on these rules, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. File 2009 taxes online free    For information on the non-commercial flight and commercial flight valuation rules, see sections 1. File 2009 taxes online free 61-21(g) and 1. File 2009 taxes online free 61-21(h) of the regulations. File 2009 taxes online free Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. File 2009 taxes online free (Your employer can tell you whether your retirement plan is qualified. File 2009 taxes online free ) However, the cost of life insurance coverage included in the plan may have to be included. File 2009 taxes online free See Group-Term Life Insurance , earlier, under Fringe Benefits. File 2009 taxes online free If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. File 2009 taxes online free However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. File 2009 taxes online free For information on distributions from retirement plans, see Publication 575 (or Publication 721, Tax Guide to U. File 2009 taxes online free S. File 2009 taxes online free Civil Service Retirement Benefits, if you are a federal employee or retiree). File 2009 taxes online free Elective Deferrals If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. File 2009 taxes online free The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. File 2009 taxes online free An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. File 2009 taxes online free However, it is included in wages subject to social security and Medicare taxes. File 2009 taxes online free Elective deferrals include elective contributions to the following retirement plans. File 2009 taxes online free Cash or deferred arrangements (section 401(k) plans). File 2009 taxes online free The Thrift Savings Plan for federal employees. File 2009 taxes online free Salary reduction simplified employee pension plans (SARSEP). File 2009 taxes online free Savings incentive match plans for employees (SIMPLE plans). File 2009 taxes online free Tax-sheltered annuity plans (403(b) plans). File 2009 taxes online free Section 501(c)(18)(D) plans. File 2009 taxes online free (But see Reporting by employer , later. File 2009 taxes online free ) Section 457 plans. File 2009 taxes online free Qualified automatic contribution arrangements. File 2009 taxes online free   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. File 2009 taxes online free You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. File 2009 taxes online free The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. File 2009 taxes online free   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. File 2009 taxes online free Overall limit on deferrals. File 2009 taxes online free   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3), earlier. File 2009 taxes online free The specific plan limits for the plans listed in (4) through (7), earlier, are discussed later. File 2009 taxes online free Amounts deferred under specific plan limits are part of the overall limit on deferrals. File 2009 taxes online free   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. File 2009 taxes online free However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. File 2009 taxes online free Catch-up contributions. File 2009 taxes online free   You may be allowed catch-up contributions (additional elective deferrals) if you are age 50 or older by the end of your tax year. File 2009 taxes online free For more information about catch-up contributions to 403(b) plans, see chapter 6 of Publication 571, Tax Sheltered Annuity Plans. File 2009 taxes online free   For more information about additional elective deferrals to: SEPs (SARSEPs), see Salary Reduction Simplified Employee Pension in chapter 2 of Publication 560, Retirement Plans for Small Business. File 2009 taxes online free SIMPLE plans, see How Much Can Be Contributed on Your Behalf? in chapter 3 of Publication 590. File 2009 taxes online free Section 457 plans, see Limit for deferrals under section 457 plans , later. File 2009 taxes online free Limit for deferrals under SIMPLE plans. File 2009 taxes online free   If you are a participant in a SIMPLE plan, you generally should not have deferred more than $12,000 in 2013. File 2009 taxes online free Amounts you defer under a SIMPLE plan count toward the overall limit ($17,500 for 2013) and may affect the amount you can defer under other elective deferral plans. File 2009 taxes online free Limit for tax-sheltered annuities. File 2009 taxes online free   If you are a participant in a tax-sheltered annuity plan (403(b) plan), the limit on elective deferrals for 2013 generally is $17,500. File 2009 taxes online free However, if you have at least 15 years of service with a public school system, a hospital, a home health service agency, a health and welfare service agency, a church, or a convention or association of churches (or associated organization), the limit on elective deferrals is increased by the least of the following amounts. File 2009 taxes online free $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in earlier years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior tax years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. File 2009 taxes online free   If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013. File 2009 taxes online free   For more information, see Publication 571. File 2009 taxes online free Limit for deferral under section 501(c)(18) plans. File 2009 taxes online free   If you are a participant in a section 501(c)(18) plan (a trust created before June 25, 1959, funded only by employee contributions), you should have deferred no more than the lesser of $7,000 or 25% of your compensation. File 2009 taxes online free Amounts you defer under a section 501(c)(18) plan count toward the overall limit ($17,500 in 2013) and may affect the amount you can defer under other elective deferral plans. File 2009 taxes online free Limit for deferrals under section 457 plans. File 2009 taxes online free   If you are a participant in a section 457 plan (a deferred compensation plan for employees of state or local governments or tax-exempt organizations), you should have deferred no more than the lesser of your includible compensation or $17,500 in 2013. File 2009 taxes online free However, if you are within 3 years of normal retirement age, you may be allowed an increased limit if the plan allows it. File 2009 taxes online free See Increased limit , later. File 2009 taxes online free Includible compensation. File 2009 taxes online free   This is the pay you received for the year from the employer who maintained the section 457 plan. File 2009 taxes online free In most cases, it includes all the following payments. File 2009 taxes online free Wages and salaries. File 2009 taxes online free Fees for professional services. File 2009 taxes online free The value of any employer-provided qualified transportation fringe benefit (defined under Transportation , earlier) that is not included in your income. File 2009 taxes online free Other amounts received (cash or noncash) for personal services you performed, including, but not limited to, the following items. File 2009 taxes online free Commissions and tips. File 2009 taxes online free Fringe benefits. File 2009 taxes online free Bonuses. File 2009 taxes online free Employer contributions (elective deferrals) to: The section 457 plan. File 2009 taxes online free Qualified cash or deferred arrangements (section 401(k) plans) that are not included in your income. File 2009 taxes online free A salary reduction simplified employee pension (SARSEP). File 2009 taxes online free A tax-sheltered annuity (section 403(b) plan). File 2009 taxes online free A savings incentive match plan for employees (SIMPLE plan). File 2009 taxes online free A section 125 cafeteria plan. File 2009 taxes online free   Instead of using the amounts listed earlier to determine your includible compensation, your employer can use any of the following amounts. File 2009 taxes online free Your wages as defined for income tax withholding purposes. File 2009 taxes online free Your wages as reported in box 1 of Form W-2. File 2009 taxes online free Your wages that are subject to social security withholding (including elective deferrals). File 2009 taxes online free Increased limit. File 2009 taxes online free   During any, or all, of the last 3 years ending before you reach normal retirement age under the plan, your plan may provide that your limit is the lesser of: Twice the annual limit ($35,000 for 2013), or The basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions). File 2009 taxes online free Catch-up contributions. File 2009 taxes online free   You generally can have additional elective deferrals made to your governmental section 457 plan if: You reached age 50 by the end of the year, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions. File 2009 taxes online free If you qualify, your limit can be the lesser of your includible compensation or $17,500, plus $5,500. File 2009 taxes online free However, if you are within 3 years of retirement age and your plan provides the increased limit, discussed earlier, that limit may be higher. File 2009 taxes online free Designated Roth contributions. File 2009 taxes online free   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. File 2009 taxes online free Designated Roth contributions are treated as elective deferrals, except that they are included in income. File 2009 taxes online free Your retirement plan must maintain separate accounts and recordkeeping for the designated Roth contributions. File 2009 taxes online free   Qualified distributions from a Roth plan are not included in income. File 2009 taxes online free In most cases, a distribution made before the end of the 5-tax-year period beginning with the first tax year for which you made a designated Roth contribution to the plan is not a qualified distribution. File 2009 taxes online free Reporting by employer. File 2009 taxes online free   Your employer generally should not include elective deferrals in your wages in box 1 of Form W-2. File 2009 taxes online free Instead, your employer should mark the Retirement plan checkbox in box 13 and show the total amount deferred in box 12. File 2009 taxes online free Section 501(c)(18)(D) contributions. File 2009 taxes online free   Wages shown in box 1 of your Form W-2 should not have been reduced for contributions you made to a section 501(c)(18)(D) retirement plan. File 2009 taxes online free The amount you contributed should be identified with code “H” in box 12. File 2009 taxes online free You may deduct the amount deferred subject to the limits that apply. File 2009 taxes online free Include your deduction in the total on Form 1040, line 36. File 2009 taxes online free Enter the amount and “501(c)(18)(D)” on the dotted line next to line 36. File 2009 taxes online free Designated Roth contributions. File 2009 taxes online free    These contributions are elective deferrals but are included in your wages in box 1 of Form W-2. File 2009 taxes online free Designated Roth contributions to a section 401(k) plan are reported using code AA in box 12, or, for section 403(b) plans, code BB in box 12. File 2009 taxes online free Excess deferrals. File 2009 taxes online free   If your deferrals exceed the limit, you must notify your plan by the date required by the plan. File 2009 taxes online free If the plan permits, the excess amount will be distributed to you. File 2009 taxes online free If you participate in more than one plan, you can have the excess paid out of any of the plans that permit these distributions. File 2009 taxes online free You must notify each plan by the date required by that plan of the amount to be paid from that particular plan. File 2009 taxes online free The plan then must pay you the amount of the excess, along with any income earned on that amount, by April 15 of the following year. File 2009 taxes online free   You must include the excess deferral in your income for the year of the deferral unless you have an excess deferral of a designated Roth contribution. File 2009 taxes online free File Form 1040 to add the excess deferral amount to your wages on line 7. File 2009 taxes online free Do not use Form 1040A or Form 1040EZ to report excess deferral amounts. File 2009 taxes online free Excess not distributed. File 2009 taxes online free   If you do not take out the excess amount, you cannot include it in the cost of the contract even though you included it in your income. File 2009 taxes online free Therefore, you are taxed twice on the excess deferral left in the plan—once when you contribute it, and again when you receive it as a distribution. File 2009 taxes online free Excess distributed to you. File 2009 taxes online free   If you take out the excess after the year of the deferral and you receive the corrective distribution by April 15 of the following year, do not include it in income again in the year you receive it. File 2009 taxes online free If you receive it later, you must include it in income in both the year of the deferral and the year you receive it. File 2009 taxes online free Any income on the excess deferral taken out is taxable in the tax year in which you take it out. File 2009 taxes online free If you take out part of the excess deferral and the income on it, allocate the distribution proportionately between the excess deferral and the income. File 2009 taxes online free    You should receive a Form 1099-R for the year in which the excess deferral is distributed to you. File 2009 taxes online free Use the following rules to report a corrective distribution shown on Form 1099-R for 2013. File 2009 taxes online free If the distribution was for a 2013 excess deferral, your Form 1099-R should have the code “8” in box 7. File 2009 taxes online free Add the excess deferral amount to your wages on your 2013 tax return. File 2009 taxes online free If the distribution was for a 2013 excess deferral to a designated Roth account, your Form 1099-R should have code “B” in box 7. File 2009 taxes online free Do not add this amount to your wages on your 2013 return. File 2009 taxes online free If the distribution was for a 2012 excess deferral, your Form 1099-R should have the code “P” in box 7. File 2009 taxes online free If you did not add the excess deferral amount to your wages on your 2012 tax return, you must file an amended return on Form 1040X, Amended U. File 2009 taxes online free S. File 2009 taxes online free Individual Income Tax Return. File 2009 taxes online free If you did not receive the distribution by April 15, 2013, you also must add it to your wages on your 2013 tax return. File 2009 taxes online free If the distribution was for the income earned on an excess deferral, your Form 1099-R should have the code “8” in box 7. File 2009 taxes online free Add the income amount to your wages on your 2013 income tax return, regardless of when the excess deferral was made. File 2009 taxes online free Report a loss on a corrective distribution of an excess deferral in the year the excess amount (reduced by the loss) is distributed to you. File 2009 taxes online free Include the loss as a negative amount on Form 1040, line 21 and identify it as “Loss on Excess Deferral Distribution. File 2009 taxes online free ”    Even though a corrective distribution of excess deferrals is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File 2009 taxes online free It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File 2009 taxes online free Excess Contributions If you are a highly compensated employee, the total of your elective deferrals and other contributions made for you for any year under a section 401(k) plan or SARSEP can be, as a percentage of pay, no more than 125% of the average deferral percentage (ADP) of all eligible non-highly compensated employees. File 2009 taxes online free If the total contributed to the plan is more than the amount allowed under the ADP test, the excess contributions must be either distributed to you or recharacterized as after-tax employee contributions by treating them as distributed to you and then contributed by you to the plan. File 2009 taxes online free You must include the excess contributions in your income as wages on Form 1040, line 7. File 2009 taxes online free You cannot use Form 1040A or Form 1040EZ to report excess contribution amounts. File 2009 taxes online free If you receive a corrective distribution of excess contributions (and allocable income), it is included in your income in the year of the distribution. File 2009 taxes online free The allocable income is the amount of gain or loss through the end of the plan year for which the contribution was made that is allocable to the excess contributions. File 2009 taxes online free You should receive a Form 1099-R for the year the excess contributions are distributed to you. File 2009 taxes online free Add the distribution to your wages for that year. File 2009 taxes online free Even though a corrective distribution of excess contributions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File 2009 taxes online free It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File 2009 taxes online free Excess Annual Additions The amount contributed in 2013 to a defined contribution plan is generally limited to the lesser of 100% of your compensation or $51,000. File 2009 taxes online free Under certain circumstances, contributions that exceed these limits (excess annual additions) may be corrected by a distribution of your elective deferrals or a return of your after-tax contributions and earnings from these contributions. File 2009 taxes online free A corrective payment of excess annual additions consisting of elective deferrals or earnings from your after-tax contributions is fully taxable in the year paid. File 2009 taxes online free A corrective payment consisting of your after-tax contributions is not taxable. File 2009 taxes online free If you received a corrective payment of excess annual additions, you should receive a separate Form 1099-R for the year of the payment with the code “E” in box 7. File 2009 taxes online free Report the total payment shown in box 1 of Form 1099-R on line 16a of Form 1040 or line 12a of Form 1040A. File 2009 taxes online free Report the taxable amount shown in box 2a of Form 1099-R on line 16b of Form 1040 or line 12b of Form 1040A. File 2009 taxes online free Even though a corrective distribution of excess annual additions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File 2009 taxes online free It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File 2009 taxes online free Stock Options If you receive an option to buy or sell stock or other property as payment for your services, you may have income when you receive the option (the grant), when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option or property acquired through exercise of the option. File 2009 taxes online free The timing, type, and amount of income inclusion depend on whether you receive a nonstatutory stock option or a statutory stock option. File 2009 taxes online free Your employer can tell you which kind of option you hold. File 2009 taxes online free Nonstatutory Stock Options Grant of option. File 2009 taxes online free   If you are granted a nonstatutory stock option, you may have income when you receive the option. File 2009 taxes online free The amount of income to include and the time to include it depend on whether the fair market value of the option can be readily determined. File 2009 taxes online free The fair market value of an option can be readily determined if it is actively traded on an established market. File 2009 taxes online free    The fair market value of an option that is not traded on an established market can be readily determined only if all of the following conditions exist. File 2009 taxes online free You can transfer the option. File 2009 taxes online free You can exercise the option immediately in full. File 2009 taxes online free The option or the property subject to the option is not subject to any condition or restriction (other than a condition to secure payment of the purchase price) that has a significant effect on the fair market value of the option. File 2009 taxes online free The fair market value of the option privilege can be readily determined. File 2009 taxes online free The option privilege for an option to buy is the opportunity to benefit during the option's exercise period from any increase in the value of property subject to the option without risking any capital. File 2009 taxes online free For example, if during the exercise period the fair market value of stock subject to an option is greater than the option's exercise price, a profit may be realized by exercising the option and immediately selling the stock at its higher value. File 2009 taxes online free The option privilege for an option to sell is the opportunity to benefit during the exercise period from a decrease in the value of the property subject to the option. File 2009 taxes online free If you or a member of your family is an officer, director, or more-than-10% owner of an expatriated corporation, you may owe an excise tax on the value of nonstatutory options and other stock-based compensation from that corporation. File 2009 taxes online free For more information on the excise tax, see Internal Revenue Code section 4985. File 2009 taxes online free Option with readily determinable value. File 2009 taxes online free   If you receive a nonstatutory stock option that has a readily determinable fair market value at the time it is granted to you, the option is treated like other property received as compensation. File 2009 taxes online free See Restricted Property , later, for rules on how much income to include and when to include it. File 2009 taxes online free However, the rule described in that discussion for choosing to include the value of property in your income for the year of the transfer does not apply to a nonstatutory option. File 2009 taxes online free Option without readily determinable value. File 2009 taxes online free   If the fair market value of the option is not readily determinable at the time it is granted to you (even if it is determined later), you do not have income until you exercise or transfer the option. File 2009 taxes online free    Exercise or transfer of option. File 2009 taxes online free   When you exercise a nonstatutory stock option, the amount to include in your income depends on whether the option had a readily determinable value. File 2009 taxes online free Option with readily determinable value. File 2009 taxes online free   When you exercise a nonstatutory stock option that had a readily determinable value at the time the option was granted, you do not have to include any amount in income. File 2009 taxes online free Option without readily determinable value. File 2009 taxes online free   When you exercise a nonstatutory stock option that did not have a readily determinable value at the time the option was granted, the restricted prope
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Most tax-exempt organizations are required to file an annual return or notice with the Internal Revenue Service. (See Annual Return Filing Exceptions for a list of organizations that are not required to file.) Section 6033(j) of the Internal Revenue Code automatically revokes the exemption of any organization that fails to satisfy its filing requirement for three consecutive years. The automatic revocation of exemption is effective as of the due date of the third required annual filing or notice. Organizations on the Automatic Revocation of Exemption List (Auto-Revocation List) previously recognized as exempt under section 501(c)(3) of the Internal Revenue Code are no longer eligible to receive tax-deductible contributions under Code section 170.

Contributors and grantors can rely on the Exempt Organizations Select Check (Pub 78 data) page to determine organization deductibility and foundation status, even if the organization no longer appears in the Statistics of Income (SOI) Tax Stats - EO BMF. See Revenue Procedure 2011-33.

Publication of an organization’s name on the Auto-Revocation List serves as notice to donors and others that the organization is no longer eligible to receive tax-deductible contributions under section 170 and that donors and others may not rely on an IRS determination letter dated before the effective date of revocation or on a prior listing in either Exempt Organizations Select Check (Pub. 78 data) or the IRS Business Master File extract for purposes of claiming tax-deductible contributions. Because the list is an official IRS record of organizations that lost their exempt status for failing to file for three consecutive years, an organization whose exempt status is reinstated remains on the list. If, however, you think your organization was erroneously listed as revoked, see our frequently asked questions.

Because of system limitations, the name field may capture only the first few words of a long organizational name. For example, if the organization's full name is XXXXX YYYYY ZZZZZ University, Alumni Association Chapter 214, the name field may only display XXXXX YYYYY ZZZZZ University. You can check Exempt Organizations Select Check (Pub. 78 data) to ensure that an organization is still eligible to receive tax deductible contributions. For best search results, be sure to enter the exact legal name of the organization.
 

 


AUTOMATIC REVOCATION OF EXEMPTION LIST

 

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Page Last Reviewed or Updated: 05-Nov-2013

The File 2009 Taxes Online Free

File 2009 taxes online free 25. File 2009 taxes online free   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los Negocios Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. File 2009 taxes online free Deterioro progresivo. File 2009 taxes online free Daños ocasionados por paneles de yeso (drywall) corrosivos. File 2009 taxes online free Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). File 2009 taxes online free  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. File 2009 taxes online free Usted debe completar la Sección C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. File 2009 taxes online free La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. File 2009 taxes online free No necesita completar el Anexo A. File 2009 taxes online free Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) en este capítulo. File 2009 taxes online free Introduction Este capítulo explica el trato tributario de pérdidas personales (no relacionadas con los negocios o las inversiones) por hecho fortuito, pérdidas por robo y pérdidas en depósitos. File 2009 taxes online free Este capítulo también presenta los siguientes temas: Cómo calcular el monto de su pérdida. File 2009 taxes online free Cómo considerar seguros y otros reembolsos que reciba. File 2009 taxes online free Límites de la deducción. File 2009 taxes online free Cuándo y cómo declarar la ocurrencia de un hecho fortuito o robo. File 2009 taxes online free Formularios que tiene que presentar. File 2009 taxes online free    Si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684, en inglés. File 2009 taxes online free Asimismo, tiene que presentar por lo menos uno de los siguientes formularios, todos en inglés: Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas). File 2009 taxes online free Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital). File 2009 taxes online free Expropiaciones forzosas. File 2009 taxes online free   Para obtener información sobre expropiaciones de propiedad, vea Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and other Disposition of Assets (Ventas y otras enajenaciones de bienes), en inglés. File 2009 taxes online free Registro para el cálculo de pérdidas por hecho fortuito y robo. File 2009 taxes online free    La Publicación 584SP está a su disposición para ayudarle a hacer una lista de artículos de propiedad personal que hayan sido robados o hayan sufrido daños, y luego calcular su pérdida. File 2009 taxes online free En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su casa, artículos del hogar y sus vehículos motorizados. File 2009 taxes online free Pérdidas relacionadas con negocios o inversiones. File 2009 taxes online free   Para obtener información sobre pérdidas de propiedad de un negocio o de generación de ingresos debido a hechos fortuitos o robo, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. File 2009 taxes online free Useful Items - You may want to see: Publicación 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso personal)  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés Hecho Fortuito Un hecho fortuito es el daño, la destrucción o la pérdida de propiedad ocasionados por un acontecimiento identificable y repentino, inesperado o poco común. File 2009 taxes online free Un acontecimiento repentino es aquél que ocurre rápidamente; no es paulatino ni progresivo. File 2009 taxes online free Un acontecimiento inesperado es aquél que comúnmente no se anticipa ni es intencionado. File 2009 taxes online free Un acontecimiento poco común es aquél que no ocurre a diario y no es algo típico dentro de las actividades que usted realiza. File 2009 taxes online free Pérdidas deducibles. File 2009 taxes online free   Las pérdidas deducibles por hechos fortuitos pueden deberse a diversas causas, entre ellas: Accidentes automovilísticos (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). File 2009 taxes online free Terremotos. File 2009 taxes online free Incendios (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). File 2009 taxes online free Inundaciones. File 2009 taxes online free Demolición o reubicación de una vivienda poco segura por orden del gobierno debido a un desastre, como se explica en la sección Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Hundimientos (derrumbes) de minas. File 2009 taxes online free Naufragios. File 2009 taxes online free Estallidos supersónicos. File 2009 taxes online free Tormentas, incluidos huracanes y tornados. File 2009 taxes online free Ataques terroristas. File 2009 taxes online free Vandalismo. File 2009 taxes online free Erupciones volcánicas. File 2009 taxes online free Pérdidas no deducibles. File 2009 taxes online free   Una pérdida por hecho fortuito no es deducible si el daño o la destrucción ha sido causado por los siguientes factores: El quiebre accidental de artículos como, por ejemplo, vasos o vajilla fina en condiciones normales. File 2009 taxes online free Una mascota de la familia (se explica más adelante). File 2009 taxes online free Un incendio si usted, por voluntad propia, lo prendió o le pagó a alguien para que lo prendiera. File 2009 taxes online free Un accidente automovilístico si éste fue causado por su propia negligencia o acto voluntario. File 2009 taxes online free Esto también es aplicable si el acto o negligencia de alguna persona que actuaba en nombre suyo fue causa del accidente. File 2009 taxes online free Deterioro progresivo (explicado más adelante). File 2009 taxes online free Mascota de la familia. File 2009 taxes online free   La pérdida de bienes debido a daños causados por una mascota de la familia no es deducible como pérdida por hecho fortuito a menos que se cumplan los requisitos indicados anteriormente bajo Hecho Fortuito . File 2009 taxes online free Ejemplo. File 2009 taxes online free Antes de acostumbrarse a su casa, su nuevo cachorro causó daños a su alfombra oriental antigua. File 2009 taxes online free Debido a que los daños no fueron inesperados ni fuera de lo común, la pérdida resultante no se puede deducir como pérdida por hecho fortuito. File 2009 taxes online free Deterioro progresivo. File 2009 taxes online free    La pérdida de propiedad por causa de deterioro progresivo no es deducible como hecho fortuito. File 2009 taxes online free Esto se debe a que el daño ocurre como resultado de un funcionamiento permanente o un proceso normal, en lugar de ser resultado de un acontecimiento repentino. File 2009 taxes online free A continuación se presentan algunos ejemplos de daños producidos por el deterioro progresivo: El debilitamiento continuo de un edificio debido al viento normal y las condiciones del tiempo. File 2009 taxes online free El deterioro y daño causados a un calentador de agua que explota. File 2009 taxes online free Sin embargo, el óxido y el daño por el agua a alfombras y cortinas al explotar el calentador, sí se considera hecho fortuito. File 2009 taxes online free La mayoría de las pérdidas de propiedad por motivo de sequía. File 2009 taxes online free Para que una pérdida relacionada con sequía sea deducible, por lo general, tiene que ocurrir durante un oficio o negocio o alguna transacción en la que se participe con fines de lucro. File 2009 taxes online free Daño por termitas o polillas. File 2009 taxes online free El daño o destrucción de árboles, arbustos u otras plantas, causado por hongos, enfermedades, insectos, gusanos o pestes similares. File 2009 taxes online free Sin embargo, si ocurre una destrucción repentina debido a una infestación poco común de escarabajos u otros insectos, ésta puede dar lugar a una pérdida por hecho fortuito. File 2009 taxes online free Daños ocasionados por paneles de yeso (drywall) corrosivos. File 2009 taxes online free   Conforme a un procedimiento especial, es posible que pueda reclamar una deducción por pérdidas fortuitas si su vivienda y sus electrodomésticos quedaron dañados por paneles de yeso corrosivos y usted pagó los costos para reparar dichos bienes. File 2009 taxes online free Para información adicional, vea la Publicación 547(SP). File 2009 taxes online free Robo Un robo es el acto de tomar y sacar dinero o propiedad con la intención de privar al dueño de éstos. File 2009 taxes online free Tomar la propiedad tiene que ser ilegal conforme a las leyes del estado donde el robo tuvo lugar y tiene que haberse realizado con intenciones delictivas. File 2009 taxes online free No es necesario indicar una condena por robo. File 2009 taxes online free Un robo incluye tomar dinero o propiedad a través de los siguientes medios: Chantaje. File 2009 taxes online free Escalamiento (violación de domicilio). File 2009 taxes online free Malversación. File 2009 taxes online free Extorsión. File 2009 taxes online free Secuestro para exigir rescate. File 2009 taxes online free Hurto. File 2009 taxes online free Robo. File 2009 taxes online free Tomar dinero o bienes mediante fraude o declaraciones falsas constituye robo si es un acto ilegal conforme a las leyes estatales o locales. File 2009 taxes online free Disminución del valor de mercado de acciones. File 2009 taxes online free   No puede deducir como pérdida por robo la disminución del valor de las acciones que haya adquirido en el mercado abierto con fines de inversión si dicha disminución es causada por la revelación de un fraude contable u otro tipo de conducta ilegal por parte de los funcionarios o directores de la entidad que emitió las acciones. File 2009 taxes online free Sin embargo, puede deducir como pérdida de capital la pérdida que haya tenido al vender o intercambiar las acciones o si éstas pierden totalmente su valor. File 2009 taxes online free Se declara una pérdida de capital en el Anexo D (Formulario 1040), en inglés. File 2009 taxes online free Para obtener más información sobre la venta de acciones, acciones sin valor y pérdidas de capital, vea el capítulo 4 de la Publicación 550, en inglés. File 2009 taxes online free Propiedad extraviada o perdida. File 2009 taxes online free   La simple desaparición de dinero o propiedad no constituye un robo. File 2009 taxes online free Sin embargo, una pérdida o desaparición accidental de propiedad puede considerarse hecho fortuito si es el resultado de un acontecimiento identificable que ocurre de manera repentina, inesperada o poco común. File 2009 taxes online free Los acontecimientos repentinos, inesperados y poco comunes se definen en una sección anterior. File 2009 taxes online free Ejemplo. File 2009 taxes online free Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. File 2009 taxes online free El diamante se cae del anillo y nunca lo pudo encontrar. File 2009 taxes online free La pérdida del diamante es un hecho fortuito. File 2009 taxes online free Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). File 2009 taxes online free   Si sufrió una pérdida por un esquema de inversión de tipo Ponzi, vea: la Resolución Administrativa Tributaria (Revenue Ruling) 2009-9, 2009-14 I. File 2009 taxes online free R. File 2009 taxes online free B. File 2009 taxes online free 735 (disponible en el sitio www. File 2009 taxes online free irs. File 2009 taxes online free gov/irb/2009-14_IRB/ar07. File 2009 taxes online free html). File 2009 taxes online free el Procedimiento Tributario (Revenue Procedure) 2009-20, 2009-14 I. File 2009 taxes online free R. File 2009 taxes online free B. File 2009 taxes online free 749 (disponible en el sitio www. File 2009 taxes online free irs. File 2009 taxes online free gov/irb/2009-14_IRB/ar11. File 2009 taxes online free html). File 2009 taxes online free el Procedimiento Tributario (Revenue Procedure) 2011-58, 2011-50 I. File 2009 taxes online free R. File 2009 taxes online free B. File 2009 taxes online free 849 (disponible en el sitio www. File 2009 taxes online free irs. File 2009 taxes online free gov/irb/2011-50_IRB/ar11. File 2009 taxes online free html). File 2009 taxes online free Si reúne los requisitos y opta por seguir los procedimientos indicados en el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, primero debe completar la Sección C del Formulario 4684, en inglés, para determinar la cantidad a entrar en la línea 28 de la Sección B. File 2009 taxes online free No complete las líneas 19 a la 27. File 2009 taxes online free La Sección C reemplaza al Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. File 2009 taxes online free No necesita completar el Anexo A. File 2009 taxes online free Para información adicional, vea la orden reglamentaria sobre impuestos y los procedimientos tributarios mencionados anteriormente y las Instrucciones para el Formulario 4684. File 2009 taxes online free   Si escoge no utilizar el procedimiento del Procedimiento Tributario (Revenue Procedure) 2009-20, usted puede declarar su pérdida por robo completando las líneas 19 a la 39 de la Sección B, según corresponda. File 2009 taxes online free Pérdidas de Depósitos Una pérdida de depósitos monetarios puede ocurrir cuando un banco, una cooperativa de crédito u otra institución financiera se declara insolvente o en quiebra (bancarrota). File 2009 taxes online free Si usted ha sufrido este tipo de pérdida, puede escoger uno de los métodos siguientes para deducir dicha pérdida: Pérdida por hechos fortuitos. File 2009 taxes online free Pérdida ordinaria. File 2009 taxes online free Deuda incobrable no relacionada con los negocios. File 2009 taxes online free Pérdida ordinaria o por hechos fortuitos. File 2009 taxes online free   Tiene la opción de deducir una pérdida de depósitos como hecho fortuito o como pérdida ordinaria, cualquier año en el que pueda calcular de manera razonable la cantidad de depósitos que ha perdido en una institución financiera insolvente o en quiebra. File 2009 taxes online free Generalmente puede escoger esta opción cuando presente su declaración de impuestos para ese año y es aplicable a todas las pérdidas en depósitos que haya tenido ese año y en esa institución financiera en particular. File 2009 taxes online free Si trata la pérdida como pérdida por hecho fortuito o pérdida ordinaria, no puede considerar la misma cantidad de la pérdida como deuda incobrable no relacionada con los negocios cuando dicha cantidad pierda su valor total. File 2009 taxes online free Sin embargo, sí puede tomar una deducción por deuda incobrable no relacionada con los negocios por todo monto de pérdida cuyo valor sea superior a la cantidad estimada que dedujo como pérdida por hecho fortuito o pérdida ordinaria. File 2009 taxes online free Una vez que haya tomado esta opción, no puede cambiarla sin autorización del IRS. File 2009 taxes online free   Si declara una pérdida ordinaria, reclámela como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). File 2009 taxes online free La cantidad máxima que puede reclamar es $20,000 ($10,000 si es casado y presenta la declaración por separado), menos toda ganancia que espere recibir de algún seguro estatal. File 2009 taxes online free El monto de la pérdida está sujeto al límite del 2% del ingreso bruto ajustado. File 2009 taxes online free No puede declarar una pérdida ordinaria si alguna parte de dichos depósitos está asegurada por el gobierno federal. File 2009 taxes online free Deudas incobrables no relacionadas con los negocios. File 2009 taxes online free   Si decide no deducir la pérdida como pérdida por hecho fortuito o pérdida ordinaria, tendrá que esperar hasta el año en que se determine la pérdida real y entonces deducirla en ese año como deuda incobrable no relacionada con los negocios. File 2009 taxes online free Cómo hacer la declaración. File 2009 taxes online free   El tipo de deducción que escoja para su pérdida de depósitos determinará cómo debe declarar su pérdida. File 2009 taxes online free Si escoge: Pérdida por hecho fortuito — declárela primero en el Formulario 4684 y luego en el Anexo A del Formulario 1040, ambos en inglés. File 2009 taxes online free Pérdida ordinaria — declárela en el Anexo A del Formulario 1040 como una deducción miscelánea detallada. File 2009 taxes online free Deuda incobrable no relacionada con los negocios — declárela primero en el Formulario 8949 y luego en el Anexo D del Formulario 1040, ambos en inglés. File 2009 taxes online free Información adicional. File 2009 taxes online free   Para más información, vea la sección titulada Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions (Trato especial para pérdidas de depósitos en instituciones financieras insolventes o en quiebra) en las instrucciones del Formulario 4684 o Deposit in Insolvent or Bankrupt Financial Institution (Depósito en una institución financiera insolvente o en quiebra) en la Publicación 550, ambas en inglés. File 2009 taxes online free Comprobación de las Pérdidas Para poder deducir una pérdida por hecho fortuito o una pérdida por robo, tiene que poder demostrar que dicho hecho fortuito o robo ocurrió. File 2009 taxes online free También tiene que poder justificar la cantidad que declare como deducción. File 2009 taxes online free Comprobación de las pérdidas por hecho fortuito. File 2009 taxes online free   Para deducir una pérdida por hecho fortuito, sus datos deben mostrar todo lo siguiente: El tipo de hecho fortuito (accidente automovilístico, incendio, tormenta, etc. File 2009 taxes online free ) y la fecha en que ocurrió. File 2009 taxes online free Que la pérdida ocurrió como resultado directo de dicho hecho fortuito. File 2009 taxes online free Que usted era dueño de la propiedad o, si la alquilaba de otra persona, que usted tenía la responsabilidad contractual hacia el dueño por los daños. File 2009 taxes online free Si existe una solicitud de reembolso con expectativas razonables de recibirlo. File 2009 taxes online free Comprobación de las pérdidas por robo. File 2009 taxes online free   Para deducir una pérdida por robo, sus datos deben mostrar todo lo siguiente: La fecha en la que descubrió que su propiedad había desaparecido. File 2009 taxes online free Que su propiedad fue robada. File 2009 taxes online free Que usted era el dueño de dicha propiedad. File 2009 taxes online free Si existe una solicitud de reembolso con expectativas razonables de recibirlo. File 2009 taxes online free Es importante que tenga la documentación necesaria que demuestre el monto de la deducción. File 2009 taxes online free Si no tiene documentos que corroboran dicha deducción, puede usar otro tipo de pruebas satisfactorias para estos efectos. File 2009 taxes online free Cómo Calcular una Pérdida Calcule el monto de la pérdida utilizando los pasos siguientes: Determine la base ajustada de la propiedad antes de haber ocurrido el hecho fortuito o robo. File 2009 taxes online free Determine la baja del valor justo de mercado de la propiedad a causa del hecho fortuito o robo. File 2009 taxes online free De la cantidad más baja entre las cantidades de los puntos (1) y (2), reste el monto de todo otro seguro o reembolso que haya recibido o espere recibir. File 2009 taxes online free En el caso de propiedad para uso personal y propiedad utilizada durante la prestación de servicios como empleado, aplique los límites de la deducción que se explican más adelante para calcular la cantidad de pérdida que puede deducir. File 2009 taxes online free Ganancias por reembolsos. File 2009 taxes online free   Tiene una ganancia si el reembolso es mayor que la base ajustada de la propiedad. File 2009 taxes online free Esto ocurre aun cuando la disminución del valor justo de mercado de la propiedad es menor que la base ajustada. File 2009 taxes online free Si obtiene una ganancia, posiblemente tenga que pagar impuestos sobre esa cantidad o tal vez pueda posponer la declaración de dicha ganancia. File 2009 taxes online free Vea la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. File 2009 taxes online free Propiedad alquilada. File 2009 taxes online free   Si es responsable de los daños causados por hecho fortuito a una propiedad que alquila, su pérdida es la cantidad que tiene que pagar para reparar la propiedad menos todo seguro u otro reembolso que reciba o espere recibir. File 2009 taxes online free Disminución del Valor Justo de Mercado El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a un comprador dispuesto a comprar cuando ninguno de los dos tiene que vender o comprar y ambos conocen todos los hechos pertinentes. File 2009 taxes online free La disminución del valor justo de mercado que se utiliza para calcular el monto de la pérdida por hecho fortuito o robo es la diferencia entre el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después de ocurrir el hecho fortuito o robo. File 2009 taxes online free Valor justo de mercado de la propiedad robada. File 2009 taxes online free   El valor justo de mercado de la propiedad inmediatamente después de un robo se considera cero, puesto que usted ya no tiene la propiedad. File 2009 taxes online free Ejemplo. File 2009 taxes online free Usted compró dólares de plata por un valor nominal de $150 hace varios años. File 2009 taxes online free Ésta es la base ajustada de esa propiedad. File 2009 taxes online free Este año, le robaron los dólares de plata. File 2009 taxes online free El valor justo de mercado de las monedas era $1,000 justo antes de ser robadas y no las cubría el seguro. File 2009 taxes online free Su pérdida por robo es $150. File 2009 taxes online free Propiedad robada recuperada. File 2009 taxes online free   La propiedad robada recuperada es propiedad suya que le fue robada y posteriormente devuelta a usted. File 2009 taxes online free Si recupera propiedad después de haber incluido una deducción de pérdida por robo, tiene que volver a calcular la pérdida utilizando la base ajustada más baja de la propiedad (la cual se explica más adelante) o la disminución del valor justo de mercado desde el momento inmediatamente antes de que fuera robada hasta el momento en que se recuperó. File 2009 taxes online free Use esta cantidad para volver a calcular la pérdida total para el año en el que se dedujo dicha pérdida. File 2009 taxes online free   Si el monto de la pérdida recalculada es menor que la pérdida que dedujo, generalmente tiene que declarar la diferencia como ingresos en el año en que la recuperó. File 2009 taxes online free Pero declare la diferencia sólo hasta la cantidad de la pérdida que redujo su impuesto. File 2009 taxes online free Para obtener más información sobre la cantidad que debe declarar, vea Recuperación de Fondos en el capítulo 12. File 2009 taxes online free Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que se Deben Tener en Cuenta Para calcular la disminución del valor justo de mercado debido a un hecho fortuito o un robo, por lo general, necesita una tasación competente. File 2009 taxes online free No obstante, también se pueden emplear otras medidas para establecer ciertas disminuciones. File 2009 taxes online free Tasación. File 2009 taxes online free   Un tasador competente debe realizar una tasación para determinar la diferencia entre valor justo de mercado de la propiedad inmediatamente antes de ocurrir el hecho fortuito o robo e inmediatamente después. File 2009 taxes online free El tasador tiene que tener en cuenta los efectos de toda baja general del mercado que pueda ocurrir paralelamente con el hecho fortuito. File 2009 taxes online free Esta información es necesaria para limitar toda deducción de la pérdida real que se originó por el daño a la propiedad. File 2009 taxes online free   Existen varios factores importantes para evaluar la exactitud de una tasación, entre ellos: El conocimiento del tasador sobre su propiedad antes y después del hecho fortuito o robo. File 2009 taxes online free El conocimiento del tasador sobre la venta de propiedades similares en esa zona. File 2009 taxes online free El conocimiento del tasador sobre las condiciones de la zona donde ocurrió el hecho fortuito. File 2009 taxes online free El método de tasación que utilice el tasador. File 2009 taxes online free    Para establecer la cantidad de su pérdida por desastre debido a un desastre declarado como tal por el gobierno federal, quizá podría utilizar una tasación obtenida para un préstamo del gobierno federal (o una garantía de préstamo federal). File 2009 taxes online free Para obtener más información sobre desastres, vea la sección titulada Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Costo de limpieza y reparaciones. File 2009 taxes online free   El costo de reparar propiedad dañada no es parte de la pérdida por hechos fortuitos. File 2009 taxes online free Tampoco lo es el costo de la limpieza después de un hecho fortuito. File 2009 taxes online free Pero puede utilizar el costo de la limpieza o de las reparaciones después de un hecho fortuito como una medida de la disminución del valor justo de mercado, si cumple con todas las condiciones siguientes: Las reparaciones de hecho se realizan. File 2009 taxes online free Las reparaciones son necesarias para que la propiedad vuelva a su condición anterior a que ocurriera el hecho fortuito. File 2009 taxes online free La cantidad que se gasta en reparaciones no es excesiva. File 2009 taxes online free Las reparaciones se realizan únicamente para reparar los daños. File 2009 taxes online free El valor de la propiedad después de efectuadas las reparaciones no es, debido a dichas reparaciones, mayor que el valor de la propiedad antes de ocurrir el hecho fortuito. File 2009 taxes online free Jardines. File 2009 taxes online free   El costo de restaurar jardines a su condición original después de un hecho fortuito podría indicar la disminución del valor justo de mercado. File 2009 taxes online free Es posible que pueda medir la pérdida según lo que gaste en las siguientes actividades: Sacar árboles y arbustos destruidos o dañados, menos el valor de todo artículo salvado que haya recibido. File 2009 taxes online free Podar y tomar otras medidas a fin de conservar árboles y arbustos dañados. File 2009 taxes online free Volver a plantar si es necesario para restaurar la propiedad a su valor aproximado antes de ocurrir el hecho fortuito. File 2009 taxes online free Valor de automóviles. File 2009 taxes online free    Los libros de diversas organizaciones automovilísticas que incluyan información sobre su automóvil pueden ser útiles para calcular el valor del mismo. File 2009 taxes online free Puede usar los valores de venta al por menor que aparecen en los libros y modificarlos según factores como el millaje y la condición de su vehículo para calcular el valor. File 2009 taxes online free Los precios no son oficiales, pero podrían ser útiles para determinar el valor del auto y sugerir precios relativos que sirvan de comparación con las ventas y ofertas actuales de su zona. File 2009 taxes online free Si su automóvil no aparece en esos libros, determine el valor basándose en otras fuentes. File 2009 taxes online free La oferta que reciba de un concesionario por su automóvil como parte del pago por uno nuevo normalmente no es un cálculo de su valor real. File 2009 taxes online free Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que no se Deben Tener en Cuenta Por lo general, no se deben tener en cuenta los siguientes puntos al calcular la disminución del valor justo de mercado de su propiedad. File 2009 taxes online free Costos de protección. File 2009 taxes online free   El costo de proteger su propiedad contra un hecho fortuito o robo no es parte de las pérdidas por hecho fortuito o robo. File 2009 taxes online free La suma que gaste para proteger su casa de tormentas, ya sea en seguros o colocando tablones sobre las ventanas, no constituye parte de la pérdida. File 2009 taxes online free   Si realiza mejoras permanentes en su propiedad para protegerse de un hecho fortuito o robo, agregue el costo de estas mejoras a la base de la propiedad. File 2009 taxes online free Un ejemplo sería el costo de un dique para prevenir inundaciones. File 2009 taxes online free Excepción. File 2009 taxes online free   Los gastos en los que incurrió en relación a pagos calificados de mitigación de desastres no se pueden añadir a la base de la propiedad, ni deducirse como gastos de negocio. File 2009 taxes online free Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Gastos imprevistos. File 2009 taxes online free   Los gastos imprevistos en los que incurra por causa de un hecho fortuito o robo, como por ejemplo los gastos de tratamiento de lesiones personales, gastos de vivienda temporal o de alquilar un automóvil, no constituyen parte de su pérdida por hecho fortuito o robo. File 2009 taxes online free Costo de reposición. File 2009 taxes online free   Los costos de reposición de bienes robados o destruidos no son parte de la pérdida por hecho fortuito o robo. File 2009 taxes online free Valor sentimental. File 2009 taxes online free   No tenga en cuenta el valor sentimental cuando calcule su pérdida. File 2009 taxes online free Si un retrato familiar, artículos heredados o recuerdos han sido dañados, destruidos o robados, tiene que basar su pérdida sólo en el valor justo de mercado de estos bienes, limitado por su base ajustada en dichos bienes. File 2009 taxes online free Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. File 2009 taxes online free   No se puede tener en cuenta la disminución del valor de una propiedad por encontrarse en una zona afectada por un hecho fortuito o en los alrededores de esa zona, o en una zona que podría volver a sufrir un hecho de este tipo. File 2009 taxes online free Su pérdida es sólo por los daños reales a la propiedad. File 2009 taxes online free Sin embargo, si su hogar se encuentra en un área declarada zona de desastre por el gobierno federal, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Costos de fotografías y tasaciones. File 2009 taxes online free    Las fotografías tomadas después de haber ocurrido el hecho fortuito servirán para establecer la condición y el valor de la propiedad después de los daños. File 2009 taxes online free También serán útiles las fotografías que muestren la condición de la propiedad después de haber sido reparada, restaurada o repuesta. File 2009 taxes online free   Se usan tasaciones para calcular la disminución del valor justo de mercado por un hecho fortuito o robo. File 2009 taxes online free Para obtener información sobre las tasaciones, vea Tasación en la sección anterior titulada Cómo Calcular la Disminución del Valor Justo de Mercado — Aspectos que se Deben Tener en Cuenta. File 2009 taxes online free   Los costos de fotografías y tasaciones usadas como prueba del valor y condición de la propiedad dañada por causa de un hecho fortuito no son parte de la pérdida. File 2009 taxes online free Puede declarar estos costos como una deducción miscelánea detallada sujeta al límite del 2% del ingreso bruto ajustado del Anexo A (Formulario 1040). File 2009 taxes online free Para más información acerca de las deducciones misceláneas, vea el capítulo 28. File 2009 taxes online free Base Ajustada La base ajustada es el grado de inversión (o base) que usted tiene en los bienes (normalmente el costo) que posee, el cual se ve aumentado o disminuido por varios acontecimientos, como mejoras y pérdidas por hecho fortuito. File 2009 taxes online free Para más información, vea el cápitulo 13. File 2009 taxes online free Seguro y Otros Reembolsos Si recibe un pago de un seguro u otro tipo de reembolso, tiene que restar el monto del reembolso cuando calcule su pérdida. File 2009 taxes online free No tendrá pérdida por hechos fortuitos o por robo en la medida en que se le reembolse. File 2009 taxes online free Si espera un reembolso parcial o total de la pérdida, tiene que restar el monto del reembolso esperado cuando calcule la pérdida. File 2009 taxes online free Tiene que reducir la pérdida aun si no recibe el pago hasta un año tributario posterior. File 2009 taxes online free Vea más adelante la sección titulada Reembolso Recibido Después de la Deducción de una Pérdida . File 2009 taxes online free En caso de no presentar una reclamación de reembolso. File 2009 taxes online free   Si su propiedad está asegurada, tiene que presentar oportunamente al seguro una reclamación de reembolso de la pérdida. File 2009 taxes online free De lo contrario, no puede deducir esta pérdida como hecho fortuito o robo. File 2009 taxes online free Sin embargo, la porción de la pérdida que no cubre el seguro no está sujeta a esta regla (por ejemplo, un monto deducible). File 2009 taxes online free Ejemplo. File 2009 taxes online free Usted tiene una póliza de seguro de automóvil con un deducible de $1,000. File 2009 taxes online free Como su seguro no cubrió los primeros $1,000 de un choque automovilístico, los $1,000 constituirían una suma deducible (sujeta a los límites de la deducción que se explican más adelante). File 2009 taxes online free Esto es cierto aun si no presenta una reclamación de reembolso al seguro, ya que su póliza de seguro bajo ninguna circunstancia le hubiera reembolsado la suma deducible. File 2009 taxes online free Tipos de Reembolsos El tipo de reembolso más común es el pago del seguro por bienes robados o dañados. File 2009 taxes online free A continuación se examinan otros tipos de reembolsos. File 2009 taxes online free Vea también las Instrucciones del Formulario 4684, en inglés. File 2009 taxes online free Fondo de emergencia del empleador en caso de desastre. File 2009 taxes online free   Si recibe dinero proveniente del fondo de emergencia del empleador en caso de desastre y tiene que utilizar ese dinero para arreglar o reponer bienes sobre los cuales declara una deducción de pérdida por hecho fortuito, tiene que tener en cuenta esa suma cuando calcule dicha deducción. File 2009 taxes online free Tenga en cuenta sólo la cantidad que utilizó para reponer los bienes destruidos o dañados. File 2009 taxes online free Ejemplo. File 2009 taxes online free Su vivienda sufrió daños considerables en un tornado. File 2009 taxes online free El monto de su pérdida después del reembolso de la compañía de seguros fue de $10,000. File 2009 taxes online free Su empleador estableció un fondo de ayuda en caso de desastre para los empleados. File 2009 taxes online free Aquellos empleados que recibieron dinero de ese fondo tuvieron que usarlo para reparar o reponer los bienes que resultaron dañados o destruidos. File 2009 taxes online free Usted recibió $4,000 como parte de este fondo y gastó toda esa suma haciendo reparaciones a su casa. File 2009 taxes online free Al calcular su pérdida por hecho fortuito, tiene que restar del total de su pérdida no reembolsada ($10,000) los $4,000 que recibió del fondo de su empleador. File 2009 taxes online free Por lo tanto, su pérdida por hechos fortuitos antes de aplicar los límites de la deducción (que se examinan más adelante) es de $6,000. File 2009 taxes online free Regalos en efectivo. File 2009 taxes online free   Si, como víctima de algún desastre, recibe donaciones excluibles en efectivo, y no existen límites sobre cómo puede usar el dinero, no puede reducir la pérdida por hecho fortuito con este tipo de donaciones. File 2009 taxes online free Esto es aplicable aun cuando use el dinero para pagar reparaciones de la propiedad dañada en el desastre. File 2009 taxes online free Ejemplo. File 2009 taxes online free Su vivienda fue dañada por un huracán. File 2009 taxes online free Sus familiares y vecinos le dieron donaciones en efectivo excluibles de sus ingresos. File 2009 taxes online free Usted utilizó parte de esas donaciones para realizar reparaciones en su vivienda. File 2009 taxes online free No hubo límites ni restricciones sobre cómo debía usar ese dinero en efectivo. File 2009 taxes online free Como era una donación excluible de su ingreso, el dinero que recibió y usó para pagar esas reparaciones no reduce el monto de la pérdida por hechos fortuitos de su casa dañada. File 2009 taxes online free Pagos del seguro por gastos de manutención. File 2009 taxes online free   No reduzca la pérdida por hechos fortuitos con pagos que haya recibido del seguro para cubrir gastos de manutención en cualquiera de las dos situaciones siguientes: Si pierde el uso de su vivienda principal debido a un hecho fortuito. File 2009 taxes online free Si las autoridades del gobierno no le permiten acceso a su vivienda principal por causa de un hecho fortuito o por amenaza de que éste ocurra. File 2009 taxes online free Inclusión en los ingresos. File 2009 taxes online free   Si estos pagos del seguro son mayores al aumento temporal de sus gastos de manutención, tiene que incluir el excedente en sus ingresos. File 2009 taxes online free Declare esta cantidad en la línea 21 del Formulario 1040. File 2009 taxes online free Sin embargo, si el hecho fortuito tuvo lugar en una zona de desastre declarada por el gobierno federal, ninguno de los pagos del seguro será tributable. File 2009 taxes online free Vea Pagos calificados para mitigación de desastres bajo Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free   El aumento temporal de los gastos de manutención es la diferencia entre los gastos de manutención reales en los que su familia y usted han incurrido durante el período en que no pudieron usar su vivienda y los gastos normales de manutención para ese período. File 2009 taxes online free Los gastos de manutención reales son aquellos gastos razonables y necesarios en los que se ha incurrido debido a la pérdida de su vivienda principal. File 2009 taxes online free Por lo general, estos gastos incluyen las cantidades pagadas por: Alquiler de una vivienda adecuada. File 2009 taxes online free Transporte. File 2009 taxes online free Alimentos. File 2009 taxes online free Servicios públicos. File 2009 taxes online free Servicios misceláneos. File 2009 taxes online free Los gastos normales de manutención son los gastos en los cuales normalmente hubiera incurrido, pero no lo hizo por haber ocurrido un hecho fortuito o por la amenaza de que uno ocurriera. File 2009 taxes online free Ejemplo. File 2009 taxes online free Usted tuvo que abandonar su apartamento durante un mes a causa de un incendio y alojarse en un motel. File 2009 taxes online free Normalmente paga $525 al mes de alquiler, pero no tuvo que pagar durante el mes en que el apartamento estuvo desocupado. File 2009 taxes online free Este mes pagó $1,200 por alojarse en un motel. File 2009 taxes online free Normalmente paga $200 al mes en alimentación. File 2009 taxes online free Sus gastos de alimentación durante este mes fueron de $400. File 2009 taxes online free Usted recibió $1,100 de su compañía de seguros para cubrir sus gastos de manutención. File 2009 taxes online free Calcule el pago que tiene que incluir en los ingresos de la siguiente manera: 1) Pagos del seguro para gastos de manutención $1,100 2) Gastos reales durante el mes en que no puede vivir en su casa debido al incendio 1,600   3) Gastos normales de manutención 725   4) Aumento temporal de los gastos de manutención:  Reste la línea 3 de la línea 2 875 5) Cantidad del pago que se puede incluir en el ingreso: Reste la línea 4  de la línea 1 $ 225 Año tributario en el cual se incluye la cantidad. File 2009 taxes online free   La parte del pago del seguro sujeta a impuestos se incluye como ingreso para el año en que vuelva a hacer uso de su vivienda principal o, si ocurre más adelante, el año en el que reciba la parte tributable del pago del seguro. File 2009 taxes online free Ejemplo. File 2009 taxes online free En agosto de 2011, su vivienda principal fue destruida por un tornado. File 2009 taxes online free En el mes de noviembre de 2012, usted volvió a habitar su vivienda. File 2009 taxes online free Los pagos que recibió del seguro en los años 2011 y 2012 fueron $1,500 más que el aumento temporal de sus gastos de manutención durante esos 2 años. File 2009 taxes online free Esta cantidad se incluye como ingresos en el Formulario 1040 de 2012. File 2009 taxes online free Si durante 2013 recibe pagos adicionales para cubrir los gastos de manutención que tuvo en 2011 y 2012, tiene que incluir esos pagos como ingresos en su Formulario 1040 de 2013. File 2009 taxes online free Asistencia en caso de desastre. File 2009 taxes online free   Los alimentos, suministros médicos y otras formas de asistencia que usted reciba no reducen su monto de pérdida por hechos fortuitos, a menos que sean una reposición de bienes perdidos o destruidos. File 2009 taxes online free Los pagos calificados de asistencia en caso de desastre que reciba por gastos en los que haya incurrido derivados de un desastre declarado por el gobierno federal no son ingresos tributables en su caso. File 2009 taxes online free Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Los pagos de ayuda por desempleo en caso de desastre constituyen beneficios tributables por desempleo. File 2009 taxes online free Por lo general, los subsidios de asistencia en casos de desastre y los pagos para atenuar desastres que reúnen los requisitos y que se reciban conforme a la Robert T. File 2009 taxes online free Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. File 2009 taxes online free Stafford de Asistencia en Caso de Desastre y de Emergencia) o al National Flood Insurance Act (Ley del Seguro Nacional en caso de Inundaciones) (según vigente el 15 de abril de 2005) no se incluyen en sus ingresos. File 2009 taxes online free Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Reembolso Recibido Después de la Deducción de una Pérdida Si calculó su pérdida por hechos fortuitos o robo utilizando la cantidad del reembolso esperado, es posible que tenga que ajustar su declaración de impuestos para el año tributario en el cual reciba su reembolso real. File 2009 taxes online free Esta sección explica el ajuste que podría verse obligado a hacer. File 2009 taxes online free Reembolso real menor a la cantidad esperada. File 2009 taxes online free   Si posteriormente recibe un reembolso menor de lo que esperaba, incluya esa diferencia como pérdida junto con las demás (si las hubiera) en la declaración del año en el cual razonablemente no espere recibir reembolso adicional. File 2009 taxes online free Ejemplo. File 2009 taxes online free En el año 2012, su automóvil personal tenía un valor justo de mercado de $2,000 cuando fue destruido en un choque con otro automóvil. File 2009 taxes online free El accidente se debió a la negligencia del otro conductor. File 2009 taxes online free Al final del año 2012, existía una posibilidad razonable de que el dueño del otro vehículo le reembolsara la totalidad de los daños. File 2009 taxes online free Usted no tuvo una pérdida deducible durante el 2012. File 2009 taxes online free En enero de 2013, los tribunales le adjudicaron $2,000. File 2009 taxes online free Sin embargo, en el mes de julio se hizo evidente que no podría cobrar cantidad alguna del otro conductor. File 2009 taxes online free Puede deducir la pérdida en 2013 conforme a los límites explicados más adelante. File 2009 taxes online free Reembolso real mayor a la cantidad esperada. File 2009 taxes online free   Si posteriormente recibe un reembolso que resulta ser mayor que la cantidad esperada, tras haber solicitado una deducción por la pérdida, puede que tenga que incluir el monto adicional del reembolso en sus ingresos del año en que lo recibió. File 2009 taxes online free No obstante, si alguna parte de la deducción original no redujo su impuesto para el año anterior, no incluya esa parte del reembolso en sus ingresos. File 2009 taxes online free No vuelva a calcular su impuesto para el año en que solicitó la deducción. File 2009 taxes online free Para más información, vea Recuperación de Fondos en el capítulo 12. File 2009 taxes online free Si el total de todos los reembolsos que reciba es mayor a la base ajustada de los bienes destruidos o robados, obtendrá una ganancia a partir del hecho fortuito o robo. File 2009 taxes online free Si ya ha hecho una deducción por una pérdida y recibe ese reembolso posteriormente en otro año, es posible que tenga que incluir la ganancia en sus ingresos por el año posterior. File 2009 taxes online free Incluya la ganancia como ingreso ordinario hasta el monto de la deducción que redujo sus impuestos el año anterior. File 2009 taxes online free Vea Cómo Calcular una Ganancia en la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. File 2009 taxes online free Reembolso real por la cantidad esperada. File 2009 taxes online free   Si recibe un reembolso por la cantidad exacta que esperaba recibir, no tiene que incluir cantidad alguna en sus ingresos y no puede deducir pérdida adicional alguna. File 2009 taxes online free Ejemplo. File 2009 taxes online free En diciembre de 2013, usted tuvo un accidente cuando conducía su automóvil personal. File 2009 taxes online free Las reparaciones de su automóvil costaron $950. File 2009 taxes online free Usted tenía $100 como deducible de su seguro contra choques. File 2009 taxes online free Su compañía de seguros aceptó reembolsarle la cantidad correspondiente al resto de los daños. File 2009 taxes online free Como esperaba un reembolso de la compañía de seguros, en el año 2013 no tuvo una deducción de pérdida por hecho fortuito. File 2009 taxes online free Debido a la regla de los $100 (tratada más adelante bajo Límites de la Deducción ), no puede deducir los $100 que pagó como suma deducible. File 2009 taxes online free Cuando reciba los $850 de la compañía de seguros en 2014, no los declare como ingresos. File 2009 taxes online free Un Solo Hecho Fortuito en Bienes Múltiples Bienes muebles. File 2009 taxes online free   Los bienes muebles son todos aquéllos que no sean bienes raíces. File 2009 taxes online free Si le roban bienes muebles, o si un hecho fortuito los daña o los destruye, tendrá que calcular la pérdida de cada artículo por separado. File 2009 taxes online free Luego combine dichas pérdidas para calcular el total de su pérdida procedente de aquel hecho fortuito o robo. File 2009 taxes online free Ejemplo. File 2009 taxes online free Un incendio en su casa destruyó una silla tapizada, una alfombra oriental y una mesa antigua. File 2009 taxes online free Usted no tenía seguro contra incendio para cubrir su pérdida. File 2009 taxes online free (Éste fue el único hecho fortuito o robo que sufrió durante el año). File 2009 taxes online free Pagó $750 por la silla y calculó que la misma tenía un valor justo de mercado de $500 justo antes del incendio. File 2009 taxes online free La alfombra costó $3,000 y tenía un valor justo de mercado de $2,500 justo antes del incendio. File 2009 taxes online free Compró la mesa en una subasta a un precio de $100 antes de enterarse de que era una antigüedad. File 2009 taxes online free La habían tasado en $900 antes del incendio. File 2009 taxes online free La pérdida de cada uno de esos artículos se calcula de la manera siguiente:     Silla Alfombra Mesa 1) Base (costo) $750 $3,000 $100 2) Valor justo de mercado antes del incendio $500 $2,500 $900 3) Valor justo de mercado después del incendio –0– –0– –0– 4) Disminución del valor justo de mercado $500 $2,500 $900 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $500 $2,500 $100           6) Pérdida total     $3,100 Bienes raíces. File 2009 taxes online free   Para calcular una pérdida de bienes raíces de uso personal, toda la propiedad (incluidas las mejoras como edificios, árboles y arbustos) se considera una sola. File 2009 taxes online free Calcule la pérdida utilizando la cantidad de la base ajustada o la disminución del valor justo de mercado de toda la propiedad, la que sea menor. File 2009 taxes online free Ejemplo. File 2009 taxes online free Usted compró su vivienda hace algunos años. File 2009 taxes online free En esa época pagó $160,000 ($20,000 por el terreno y $140,000 por la casa). File 2009 taxes online free También gastó $2,000 por concepto de jardinería ornamental. File 2009 taxes online free Este año, un incendio destruyó su vivienda. File 2009 taxes online free El incendio también ocasionó daños a los arbustos y árboles del patio. File 2009 taxes online free El incendio fue la única pérdida por hecho fortuito o robo que tuvo este año. File 2009 taxes online free Tasadores competentes valoraron la propiedad completa en $200,000 antes del incendio, pero sólo en $30,000 después de éste. File 2009 taxes online free (No se incluye la pérdida de enseres domésticos en este ejemplo. File 2009 taxes online free Ésta se calcularía por separado para cada artículo, como se explica anteriormente bajo Bienes muebles ). File 2009 taxes online free Poco después del incendio, la compañía de seguros le pagó $155,000 por la pérdida. File 2009 taxes online free La deducción de la pérdida por hecho fortuito se calcula de la siguiente forma: 1) Base ajustada de la propiedad completa (terreno, edificio y jardinería ornamental) $162,000 2) Valor justo de mercado de toda la propiedad antes del incendio $200,000 3) Valor justo de mercado de toda la propiedad después del incendio 30,000 4) Disminución del valor justo de mercado de toda la propiedad $170,000 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $162,000 6) Reste la cantidad del seguro 155,000 7) Pérdida después del reembolso $7,000 Tabla 25-1. File 2009 taxes online free Cómo Aplicar los Límites de la Deducción por Bienes de Uso Personal   Regla de los $100 Regla del 10% Aplicación General Al calcular su deducción, tiene que restar $100 de cada pérdida por hecho fortuito o robo. File 2009 taxes online free Aplique esta regla después de haber calculado el monto de su pérdida. File 2009 taxes online free Tiene que restar el 10% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. File 2009 taxes online free Aplique esta regla después de haber descontado $100 (regla de los $100) de cada pérdida. File 2009 taxes online free Un Solo Suceso Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. File 2009 taxes online free Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. File 2009 taxes online free Más de un Suceso Aplique esta regla a la pérdida derivada de cada suceso. File 2009 taxes online free Aplique esta regla al total de pérdidas derivadas de todos los sucesos. File 2009 taxes online free Más de una Persona– Con Pérdida del Mismo Suceso (que no sea una pareja casada que presenta una declaración conjunta) Aplique esta regla independientemente a cada persona. File 2009 taxes online free Aplique esta regla independientemente a cada persona. File 2009 taxes online free Pareja Casada– con pérdidas a partir del mismo suceso Declaración Conjunta Aplique esta regla como si fueran una sola persona. File 2009 taxes online free Aplique esta regla como si fueran una sola persona. File 2009 taxes online free Declaración por Separado Aplique esta regla independientemente a cada cónyuge. File 2009 taxes online free Aplique esta regla independientemente a cada cónyuge. File 2009 taxes online free Más de un Dueño  (que no sea una pareja casada  que presenta una declaración conjunta) Aplique esta regla independientemente a cada propietario de una misma propiedad. File 2009 taxes online free Aplique esta regla independientemente a cada propietario de una misma propiedad. File 2009 taxes online free Límites de la Deducción Después de calcular la pérdida por hecho fortuito o robo, tiene que calcular cuánta parte de la pérdida puede deducir. File 2009 taxes online free Si la misma fue una pérdida en bienes de uso personal o de su familia, hay dos límites a la cantidad que puede deducir por el hecho fortuito o robo. File 2009 taxes online free Tiene que descontar $100 (regla de los $100) de cada pérdida por hecho fortuito o robo. File 2009 taxes online free Tiene que restar además el 10% de su ingreso bruto ajustado (regla del 10%) del total de sus pérdidas por hecho fortuito o robo. File 2009 taxes online free Estas reducciones se hacen en el Formulario 4684, en inglés. File 2009 taxes online free Estas reglas se explican a continuación y la Tabla 25-1 resume cómo aplicar la regla de los $100 y la regla del 10% en varias situaciones. File 2009 taxes online free Para explicaciones y ejemplos más detallados, vea la Publicación 547(SP). File 2009 taxes online free Propiedad usada en parte para fines comerciales y en parte para fines personales. File 2009 taxes online free   Cuando los bienes se utilizan en parte para fines personales y en parte para fines comerciales o de generación de ingresos, la deducción de la pérdida por hechos fortuitos o robo se calcula por separado para la porción de uso personal y para la porción con fines comerciales o de generación de ingresos. File 2009 taxes online free Es preciso calcular ambas por separado porque la regla de los $100 y la regla del 10% son aplicables únicamente a la pérdida ocasionada en la porción para uso personal de la propiedad. File 2009 taxes online free Regla de los $100 Después de calcular su pérdida de bienes de uso personal debido a un hecho fortuito o robo, tiene que restar $100 de esa pérdida. File 2009 taxes online free Esta reducción es aplicable a cada pérdida total por hecho fortuito o robo. File 2009 taxes online free No importa el número de bienes afectados en un suceso. File 2009 taxes online free Sólo será aplicable una reducción de $100. File 2009 taxes online free Ejemplo. File 2009 taxes online free Una tormenta de granizo causa daños a su casa y a su automóvil. File 2009 taxes online free Calcule la cantidad de la pérdida, como se explica anteriormente, para cada uno de estos artículos. File 2009 taxes online free Como las pérdidas se deben a un solo acontecimiento, combine las pérdidas y descuente $100 del monto combinado. File 2009 taxes online free Un solo suceso. File 2009 taxes online free   Por lo general, los sucesos que están estrechamente relacionados en cuanto a origen causan un solo hecho fortuito. File 2009 taxes online free Es un solo hecho fortuito cuando el daño se deriva de dos o más causas estrechamente relacionadas, como por ejemplo, daños por viento e inundaciones provocados por la misma tormenta. File 2009 taxes online free Regla del 10% Tiene que restar, del total de sus pérdidas por hecho fortuito o robo causadas a bienes de uso personal, un 10% de su ingreso bruto ajustado. File 2009 taxes online free Aplique esta regla después de haber descontado $100 de cada pérdida. File 2009 taxes online free Para información adicional, vea las Instrucciones del Formulario 4684, en inglés. File 2009 taxes online free Si tiene ganancias y pérdidas por hecho fortuito o robo, vea más adelante la sección titulada Ganancias y pérdidas. File 2009 taxes online free Ejemplo 1. File 2009 taxes online free En junio, descubrió que robaron en su casa. File 2009 taxes online free Su pérdida después del reeembolso del seguro fue $2,000. File 2009 taxes online free Su ingreso bruto ajustado del año en el que descubrió el robo es $29,500. File 2009 taxes online free Primero se aplica la regla de los $100 y luego la regla del 10%. File 2009 taxes online free Calcule su deducción por concepto de pérdida por robo como se muestra a continuación: 1) Pérdida después del reembolso del seguro $2,000 2) Reste $100 100 3) Pérdida después de aplicar la regla de los $100 $1,900 4) Reste el 10% de $29,500 de ingreso bruto ajustado 2,950 5) Deducción de pérdida por robo –0–       Usted no tiene una deducción por concepto de pérdida por robo porque su pérdida después de haber aplicado la regla de los $100 ($1,900) es menor del 10% de su ingreso bruto ajustado ($2,950). File 2009 taxes online free Ejemplo 2. File 2009 taxes online free En marzo, usted tuvo un accidente automovilístico que destruyó completamente su vehículo. File 2009 taxes online free No tenía seguro contra accidentes y por lo tanto no recibió reembolso del seguro. File 2009 taxes online free La pérdida que tuvo en su automóvil fue $1,800. File 2009 taxes online free En noviembre, un incendio causó daños en el sótano de su casa y destruyó completamente los muebles, la máquina lavadora, la secadora y otros artículos que guardaba allí. File 2009 taxes online free Su pérdida de los artículos del sótano después del reembolso fue de $2,100. File 2009 taxes online free Su ingreso bruto ajustado para el año en que ocurrieron el accidente y el incendio es de $25,000. File 2009 taxes online free Usted calcula su deducción de pérdidas por hechos fortuitos de la siguiente forma:             Vehículo Sótano 1) Pérdida $1,800 $2,100 2) Reste $100 por incidente 100 100 3) Pérdida después de aplicar la regla de los $100 $1,700 $2,000 4) Total de la pérdida $3,700 5) Reste el 10% de $25,000 del ingreso bruto ajustado 2,500 6) Deducción de pérdida por hecho fortuito $1,200 Ganancias y pérdidas. File 2009 taxes online free   Si tiene tanto ganancias como pérdidas por hechos fortuitos o robo de bienes de uso personal, tiene que comparar el total de ganancias con el total de pérdidas. File 2009 taxes online free Haga esto luego de haber descontado todo reembolso, y los $100, del monto de cada pérdida, pero antes de haber restado el 10% del ingreso bruto ajustado de las pérdidas. File 2009 taxes online free Las ganancias por hecho fortuito o robo no incluyen ganancias que usted haya decidido aplazar. File 2009 taxes online free Vea la Publicación 547(SP) para más información sobre el aplazamiento de la declaración de una ganancia. File 2009 taxes online free Pérdidas mayores a las ganancias. File 2009 taxes online free   Si sus pérdidas resultan ser mayores que sus ganancias reconocidas, reste las ganancias de las pérdidas y reste del resultado el 10% de su ingreso bruto ajustado. File 2009 taxes online free El resto, si lo hubiera, es su pérdida deducible proveniente de bienes de uso personal. File 2009 taxes online free Ganancias mayores a las pérdidas. File 2009 taxes online free   Si las ganancias reconocidas son mayores que las pérdidas, reste las pérdidas de las ganancias. File 2009 taxes online free La diferencia se considera una ganancia de capital y tiene que declararse en el Anexo D (Formulario 1040). File 2009 taxes online free La regla del 10% no es aplicable a las ganancias. File 2009 taxes online free Cuándo Declarar Ganancias y Pérdidas Ganancias. File 2009 taxes online free   Si recibe un reembolso de seguros o de otro tipo que sea mayor a la base ajustada en los bienes que fueron destruidos o robados, tiene una ganancia resultante del hecho fortuito o robo. File 2009 taxes online free Tiene que incluir esta ganancia en su ingreso en el año en que reciba el reembolso, a menos que escoja aplazar la declaración de la ganancia según lo explicado en la Publicación 547(SP). File 2009 taxes online free Si tiene una pérdida, vea la Tabla 25-2. File 2009 taxes online free Tabla 25-2. File 2009 taxes online free Cuándo Deducir una Pérdida SI tiene una pérdida. File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free ENTONCES dedúzcala en el año en el que. File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free proveniente de un hecho fortuito, ocurrió la pérdida. File 2009 taxes online free en una zona de desastre declarada como tal por el gobierno federal, ocurrió el desastre o el año inmediatamente antes del desastre. File 2009 taxes online free proveniente de un robo, el robo fue descubierto. File 2009 taxes online free en un depósito tratado como:   • hecho fortuito o cualquier pérdida ordinaria, se puede llegar a un cálculo aproximado razonable. File 2009 taxes online free • deuda incobrable, los depósitos no tienen ningún valor. File 2009 taxes online free Pérdidas. File 2009 taxes online free   Por lo general, puede deducir una pérdida por hecho fortuito no reembolsable sólo en el año tributario en el cual ocurrió el hecho fortuito. File 2009 taxes online free Esto es aplicable aun cuando no repare o reponga los bienes dañados hasta un año posterior. File 2009 taxes online free   Puede deducir pérdidas por robo no reembolsables sólo en el año en el que descubrió que los bienes fueron robados. File 2009 taxes online free   Si no está seguro de si se le va a reembolsar alguna parte de la pérdida por hecho fortuito o robo, no deduzca dicha parte hasta el año tributario en que llegue a ser razonablemente seguro que no se le va a reembolsar. File 2009 taxes online free Pérdidas de depósitos. File 2009 taxes online free   Si su pérdida es una pérdida de depósitos hechos en una institución financiera insolvente o en quiebra, vea la sección anterior, Pérdidas de Depósitos . File 2009 taxes online free Pérdidas en Zonas de Desastre Normalmente, tiene que deducir una pérdida por hecho fortuito en el año en el que aconteció. File 2009 taxes online free No obstante, si sufre una pérdida por hecho fortuito a causa de un desastre declarado como tal por el gobierno federal que ocurrió en una zona beneficiaria de ayuda pública y/o privada, puede optar por deducir esta pérdida en su declaración o declaración enmendada para cualquiera de los siguientes años: El año en el que aconteció el desastre. File 2009 taxes online free El año inmediatamente anterior al año cuando aconteció el desastre. File 2009 taxes online free Ganancias. File 2009 taxes online free    Hay reglas especiales que corresponden si escoge aplazar la declaración de ganancias sobre bienes dañados o destruidos en una zona de desastre declarada como tal por el gobierno federal. File 2009 taxes online free Para saber más sobre esas reglas especiales, vea la Publicación 547(SP). File 2009 taxes online free Plazos tributarios aplazados. File 2009 taxes online free   El IRS puede aplazar ciertos plazos tributarios hasta 1 año para aquellos contribuyentes que sean afectados por un desastre declarado por el gobierno federal. File 2009 taxes online free Los plazos tributarios que puede aplazar el IRS incluyen aquéllos para presentar las declaraciones de impuesto sobre el ingreso y el impuesto sobre la nómina, y también puede aplazar los plazos para pagar el impuesto sobre el ingreso y el impuesto sobre la nómina así como para hacer aportaciones a un arreglo IRA tradicional o un arreglo Roth IRA. File 2009 taxes online free   Si se posterga el plazo tributario, el IRS anunciará este aplazamiento en su zona mediante un comunicado de prensa, una orden reglamentaria sobre impuestos, procedimientos tributarios, avisos, anuncios y a través de otros comunicados del Boletín de Impuestos Internos (IRB, por sus siglas en inglés) que le puedan servir de guía. File 2009 taxes online free Vaya a www. File 2009 taxes online free irs. File 2009 taxes online free gov/Spanish/Alivio-Tributario-en-Situaciones-de-Desastre-para-Personas-y-Negocios para ver si algún plazo tributario ha sido pospuesto en su área y para más información acerca de alivios en situaciones de desastre. File 2009 taxes online free Quién cumple los requisitos. File 2009 taxes online free   Si el IRS posterga un plazo tributario, los siguientes contribuyentes reúnen los requisitos para este aplazamiento: Toda persona física cuya vivienda principal está ubicada en una zona de desastre con cobertura (como se define más adelante). File 2009 taxes online free Toda entidad comercial o empresario por cuenta propia cuyo lugar principal de trabajo se encuentre en una zona de desastre con cobertura. File 2009 taxes online free Una persona que trabaje en servicios de ayuda y esté afiliada con alguna organización filantrópica o gubernamental y que esté ofreciendo ayuda en una zona de desastre que tenga cobertura. File 2009 taxes online free Toda persona física, entidad comercial o empresa por cuenta propia cuyos registros se necesiten para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. File 2009 taxes online free No es necesario que la vivienda principal o lugar principal de trabajo esté ubicado en la zona de desastre con cobertura. File 2009 taxes online free Todo caudal hereditario o fideicomiso que tenga registros tributarios necesarios para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. File 2009 taxes online free El cónyuge que presente una declaración conjunta con un contribuyente que reúna los requisitos para obtener un aplazamiento. File 2009 taxes online free Toda persona física, entidad comercial o empresa por cuenta propia no ubicada en una zona de desastre con cobertura pero cuyos registros necesarios para cumplir un plazo tributario ya aplazado se mantengan en dicha zona de desastre con cobertura. File 2009 taxes online free Toda persona física que haya visitado la zona de desastre con cobertura y que haya fallecido o sufrido lesiones por causa del desastre. File 2009 taxes online free Cualquier otra persona que el IRS determine que ha sido afectada por un desastre declarado como tal por el gobierno federal. File 2009 taxes online free Zona de desastre con cobertura. File 2009 taxes online free   Es una zona de desastre declarada como tal por el gobierno federal en la cual el IRS ha decidido postergar los plazos tributarios hasta por un año. File 2009 taxes online free Reducción de intereses y multas. File 2009 taxes online free   El IRS puede reducir los intereses y multas por impuestos sobre el ingreso que no hayan sido pagados en su totalidad por la duración del aplazamiento de plazos tributarios. File 2009 taxes online free Información adicional. File 2009 taxes online free   Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). File 2009 taxes online free Cómo Declarar Ganancias y Pérdidas Use el Formulario 4684, en inglés, para declarar una ganancia o pérdida deducible de un hecho fortuito o robo. File 2009 taxes online free Si sufre más de un solo hecho fortuito o robo, use un Formulario 4684 distinto para determinar su pérdida o ganancia para cada acontecimiento. File 2009 taxes online free Combine las ganancias y pérdidas en un solo Formulario 4684. File 2009 taxes online free Siga las instrucciones del mismo con respecto a qué líneas se han de llenar. File 2009 taxes online free Además, tiene que usar el anexo correspondiente para declarar una ganancia o pérdida. File 2009 taxes online free El anexo que debe usar dependerá de si tiene una ganancia o pérdida. File 2009 taxes online free Si tiene una: Declárela en el: Ganancia Anexo D (Formulario 1040) Pérdida Anexo A (Formulario 1040) Ajustes a la base. File 2009 taxes online free   Si tiene una pérdida por hecho fortuito o robo, tiene que restar de su base en la propiedad todo seguro u otro reembolso que reciba y toda otra pérdida deducible. File 2009 taxes online free Las cantidades que gaste en la restauración de su propiedad después de un hecho fortuito aumentan su base ajustada. File 2009 taxes online free Vea Base Ajustada en el capítulo 13 para más información. File 2009 taxes online free Pérdida neta de operación (NOL, por sus siglas en inglés). File 2009 taxes online free   Si su deducción por hechos fortuitos y robo hace que sus deducciones para el año sean mayores que su ingreso anual para el mismo año, es posible que tenga una pérdida neta de operación. File 2009 taxes online free Puede declarar una pérdida neta de operación para reducir sus impuestos de un año anterior, lo que le permite obtener un reembolso de impuestos que ya ha pagado. File 2009 taxes online free Otra posibilidad es usarla para reducir sus impuestos durante un año posterior. File 2009 taxes online free No necesita tener una empresa para tener una pérdida neta de operación debido a hechos fortuitos o robo. File 2009 taxes online free Para más información, vea la Publicación 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas netas de operación (NOL) para personas físicas, caudales hereditarios y fideicomisos), en inglés. File 2009 taxes online free Prev  Up  Next   Home   More Online Publications