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File 2009 Taxes

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File 2009 Taxes

File 2009 taxes Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. File 2009 taxes Qualified official extended duty. File 2009 taxes ForeclosuresLump Sum Portion of Settlement Payment. File 2009 taxes Interest Payment on Lump Sum Portion of Settlement Payment. File 2009 taxes Lost Equity Portion of Settlement Payment. File 2009 taxes The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File 2009 taxes Interest Payment on Lost Equity Portion of Settlement Payment. File 2009 taxes Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. File 2009 taxes Some are included in gross income while others are excluded from gross income. File 2009 taxes Included items (Table 1) are subject to tax and must be reported on your tax return. File 2009 taxes Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. File 2009 taxes For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. File 2009 taxes Table 1. File 2009 taxes Included Items These items are included in gross income, unless the pay is for service in a combat zone. File 2009 taxes Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). File 2009 taxes   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. File 2009 taxes Table 2. File 2009 taxes Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. File 2009 taxes There is no exclusion for the personal use of a government-provided vehicle. File 2009 taxes Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. File 2009 taxes S. File 2009 taxes Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. File 2009 taxes   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. File 2009 taxes Differential wage payments. File 2009 taxes   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. File 2009 taxes These amounts are taxable and cannot be excluded as combat pay. File 2009 taxes Military base realignment and closure benefit. File 2009 taxes   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. File 2009 taxes However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. File 2009 taxes Any part of the payment that is more than this limit is included in gross income. File 2009 taxes For more information about the HAP, see http://hap. File 2009 taxes usace. File 2009 taxes army. File 2009 taxes mil/Overview. File 2009 taxes html. File 2009 taxes Qualified reservist distribution (QRD). File 2009 taxes   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. File 2009 taxes A QRD is included in gross income and is subject to employment taxes. File 2009 taxes The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. File 2009 taxes Thrift Savings Plan (TSP) distributions. File 2009 taxes   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. File 2009 taxes   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. File 2009 taxes However, the earnings on the tax-exempt portion of the distribution are taxable. File 2009 taxes The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. File 2009 taxes Roth Thrift Savings Plan (TSP) balance. File 2009 taxes   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. File 2009 taxes Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File 2009 taxes Qualified distributions from a Roth TSP are not included in your income. File 2009 taxes For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. File 2009 taxes S. File 2009 taxes Civil Service Retirement Benefits. File 2009 taxes State bonus payments. File 2009 taxes   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. File 2009 taxes See Combat Zone , later, for a list of designated combat zones. File 2009 taxes Foreign Source Income If you are a U. File 2009 taxes S. File 2009 taxes citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. File 2009 taxes S. File 2009 taxes law allows you to exclude) on your tax return. File 2009 taxes This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. File 2009 taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File 2009 taxes Certain taxpayers can exclude income earned in foreign countries. File 2009 taxes For 2013, this exclusion amount can be as much as $97,600. File 2009 taxes However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. File 2009 taxes S. File 2009 taxes Government. File 2009 taxes Employees of the U. File 2009 taxes S. File 2009 taxes Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. File 2009 taxes Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. File 2009 taxes For more information on the exclusion, see Publication 54. File 2009 taxes Residents of American Samoa may be able to exclude income from American Samoa. File 2009 taxes This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. File 2009 taxes S. File 2009 taxes Government. File 2009 taxes If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. File 2009 taxes S. File 2009 taxes Possessions. File 2009 taxes Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. File 2009 taxes S. File 2009 taxes military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. File 2009 taxes S. File 2009 taxes possession. File 2009 taxes See Publication 570 for more information. File 2009 taxes Domicile. File 2009 taxes   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File 2009 taxes It is not always where you presently live. File 2009 taxes Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. File 2009 taxes The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 taxes Marital status. File 2009 taxes   Community property rules apply to married persons whose domicile during the tax year was in a community property state. File 2009 taxes The rules may affect your tax liability if you file separate returns or are divorced during the year. File 2009 taxes Nevada, Washington, and California domestic partners. File 2009 taxes   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. File 2009 taxes See Form 8958 and Publication 555, Community Property. File 2009 taxes Nature of the payment. File 2009 taxes   Active duty military pay is subject to community property laws. File 2009 taxes Armed Forces retired or retainer pay may be subject to community property laws. File 2009 taxes   For more information on community property laws, see Publication 555. File 2009 taxes Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File 2009 taxes Form W-2 also shows other amounts that you may find important in box 12. File 2009 taxes The amounts shown in box 12 are generally preceded by a code. File 2009 taxes A list of codes used in box 12 is shown, next. File 2009 taxes Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. File 2009 taxes For more information on these codes, see your Form(s) W-2. File 2009 taxes Adjustments to Income Adjusted gross income is your total income minus certain adjustments. File 2009 taxes The following adjustments are of particular interest to members of the Armed Forces. File 2009 taxes Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. File 2009 taxes S. File 2009 taxes Individual Income Tax Return, rather than as a miscellaneous itemized deduction. File 2009 taxes Include all unreimbursed expenses from the time you leave home until the time you return home. File 2009 taxes The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. File 2009 taxes For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. File 2009 taxes Member of a reserve component. File 2009 taxes   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. File 2009 taxes How to report. File 2009 taxes   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. File 2009 taxes Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. File 2009 taxes Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File 2009 taxes Example. File 2009 taxes Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. File 2009 taxes He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. File 2009 taxes 5 cents per mile), $300 for meals, and $1,000 for lodging. File 2009 taxes He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. File 2009 taxes Only 50% of his meal expenses are deductible. File 2009 taxes He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. File 2009 taxes He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. File 2009 taxes He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. File 2009 taxes Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). File 2009 taxes However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File 2009 taxes The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. File 2009 taxes The “Retirement plan” box should have a mark in it if you were covered. File 2009 taxes For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. File 2009 taxes Individuals serving in the U. File 2009 taxes S. File 2009 taxes Armed Forces or in support of the U. File 2009 taxes S. File 2009 taxes Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. File 2009 taxes For more information on this extension of deadline provision, see Extension of Deadlines , later. File 2009 taxes For more information on IRAs, see Publication 590. File 2009 taxes Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. File 2009 taxes This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. File 2009 taxes Qualified Reservist Distributions A qualified reservist distribution is defined below. File 2009 taxes It is not subject to the 10% additional tax on early distributions from certain retirement plans. File 2009 taxes Definition. File 2009 taxes   A distribution you receive is a qualified reservist distribution if the following requirements are met. File 2009 taxes You were ordered or called to active duty after September 11, 2001. File 2009 taxes You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. File 2009 taxes ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. File 2009 taxes The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. File 2009 taxes Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. File 2009 taxes You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. File 2009 taxes You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. File 2009 taxes Limit. File 2009 taxes   Your qualified reservist repayments cannot be more than your qualified reservist distributions. File 2009 taxes When repayment contributions can be made. File 2009 taxes   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. File 2009 taxes No deduction. File 2009 taxes   You cannot deduct qualified reservist repayments. File 2009 taxes Figuring your IRA deduction. File 2009 taxes   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. File 2009 taxes Reporting the repayment. File 2009 taxes   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. File 2009 taxes Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. File 2009 taxes However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. File 2009 taxes You can deduct your unreimbursed moving expenses on Form 3903. File 2009 taxes Permanent change of station. File 2009 taxes   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. File 2009 taxes The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. File 2009 taxes Spouse and dependents. File 2009 taxes   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. File 2009 taxes   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. File 2009 taxes Services or reimbursements provided by the government. File 2009 taxes   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. File 2009 taxes Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. File 2009 taxes   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. File 2009 taxes However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. File 2009 taxes   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). File 2009 taxes   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. File 2009 taxes   Do not deduct any expenses for moving services that were provided by the government. File 2009 taxes Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. File 2009 taxes Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. File 2009 taxes You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. File 2009 taxes Moving household goods and personal effects. File 2009 taxes   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. File 2009 taxes You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. File 2009 taxes Storing and insuring household goods and personal effects. File 2009 taxes   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. File 2009 taxes Travel. File 2009 taxes   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. File 2009 taxes You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. File 2009 taxes   You can add parking fees and tolls to the amount claimed under either method. File 2009 taxes You cannot deduct any expenses for meals. File 2009 taxes You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. File 2009 taxes Member of your household. File 2009 taxes   A member of your household is anyone who has both your former home and your new home as his or her main home. File 2009 taxes It does not include a tenant or employee unless you can claim that person as a dependent. File 2009 taxes Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. File 2009 taxes A move from a foreign country to the United States or its possessions is not a foreign move. File 2009 taxes For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. File 2009 taxes The new job location must be outside the United States. File 2009 taxes Reporting Moving Expenses Figure moving expense deductions on Form 3903. File 2009 taxes Carry the deduction from Form 3903 to Form 1040, line 26. File 2009 taxes For more information, see Publication 521 and Form 3903. File 2009 taxes Combat Zone Exclusion If you are a member of the U. File 2009 taxes S. File 2009 taxes Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. File 2009 taxes This pay is generally referred to as “combat pay. File 2009 taxes ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. File 2009 taxes (See Form W-2 , later. File 2009 taxes ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. File 2009 taxes You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. File 2009 taxes If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. File 2009 taxes (Other officer personnel are discussed under Amount of Exclusion , later. File 2009 taxes ) Active duty pay earned in any month you served in a combat zone. File 2009 taxes Imminent danger/hostile fire pay. File 2009 taxes A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. File 2009 taxes Pay for accrued leave earned in any month you served in a combat zone. File 2009 taxes The Department of Defense must determine that the unused leave was earned during that period. File 2009 taxes Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. File 2009 taxes The pay must be earned in a month you served in a combat zone. File 2009 taxes Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. File 2009 taxes Student loan repayments. File 2009 taxes If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. File 2009 taxes If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. File 2009 taxes For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. File 2009 taxes Retirement pay and pensions do not qualify for the combat zone exclusion. File 2009 taxes Partial (month) service. File 2009 taxes   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. File 2009 taxes Form W-2. File 2009 taxes   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. File 2009 taxes If it does, you will need to get a corrected Form W-2 from your finance office. File 2009 taxes   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. File 2009 taxes Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. File 2009 taxes S. File 2009 taxes Armed Forces are engaging or have engaged in combat. File 2009 taxes An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. File 2009 taxes Afghanistan area. File 2009 taxes   By Executive Order No. File 2009 taxes 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. File 2009 taxes On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. File 2009 taxes Djibouti. File 2009 taxes Jordan. File 2009 taxes Kyrgyzstan. File 2009 taxes Pakistan. File 2009 taxes Somalia. File 2009 taxes Syria. File 2009 taxes Tajikistan. File 2009 taxes Uzbekistan. File 2009 taxes Yemen. File 2009 taxes The Philippines. File 2009 taxes  Note. File 2009 taxes For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. File 2009 taxes The Kosovo area. File 2009 taxes   By Executive Order No. File 2009 taxes 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. File 2009 taxes Federal Republic of Yugoslavia (Serbia/Montenegro). File 2009 taxes Albania. File 2009 taxes Kosovo. File 2009 taxes The Adriatic Sea. File 2009 taxes The Ionian Sea—north of the 39th parallel. File 2009 taxes Note. File 2009 taxes The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. File 2009 taxes Arabian peninsula. File 2009 taxes   By Executive Order No. File 2009 taxes 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. File 2009 taxes The Persian Gulf. File 2009 taxes The Red Sea. File 2009 taxes The Gulf of Oman. File 2009 taxes The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. File 2009 taxes The Gulf of Aden. File 2009 taxes The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. File 2009 taxes Jordan which is in direct support of the Arabian Peninsula. File 2009 taxes Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. File 2009 taxes Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. File 2009 taxes If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. File 2009 taxes Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. File 2009 taxes Example. File 2009 taxes You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. File 2009 taxes The disease is presumed to have been incurred while you were serving in the combat zone. File 2009 taxes On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. File 2009 taxes Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. File 2009 taxes In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. File 2009 taxes Example. File 2009 taxes You were hospitalized for a specific disease 3 weeks after you left the combat zone. File 2009 taxes The incubation period of the disease is from 2 to 4 weeks. File 2009 taxes The disease is presumed to have been incurred while serving in the combat zone. File 2009 taxes Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. File 2009 taxes Presence in a combat zone while on leave from a duty station located outside the combat zone. File 2009 taxes Passage over or through a combat zone during a trip between two points that are outside a combat zone. File 2009 taxes Presence in a combat zone solely for your personal convenience. File 2009 taxes Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. File 2009 taxes Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. File 2009 taxes Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. File 2009 taxes It should not be included in the wages reported on your Form W-2. File 2009 taxes You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. File 2009 taxes If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. File 2009 taxes Your hospitalization does not have to be in the combat zone. File 2009 taxes If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. File 2009 taxes However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. File 2009 taxes Alien Status For tax purposes, an alien is an individual who is not a U. File 2009 taxes S. File 2009 taxes citizen. File 2009 taxes An alien is in one of three categories: resident, nonresident, or dual-status. File 2009 taxes Placement in the correct category is crucial in determining what income to report and what forms to file. File 2009 taxes Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. File 2009 taxes If you are an alien enlistee in the Armed Forces, you are probably a resident alien. File 2009 taxes If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. File 2009 taxes Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. File 2009 taxes Guam and Puerto Rico have special rules. File 2009 taxes Residents of those areas should contact their taxing authority with their questions. File 2009 taxes Most members of the Armed Forces are U. File 2009 taxes S. File 2009 taxes citizens or resident aliens. File 2009 taxes However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. File 2009 taxes Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). File 2009 taxes If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. File 2009 taxes S. File 2009 taxes resident for part of 2013. File 2009 taxes See First-Year Choice in Publication 519. File 2009 taxes These tests are explained in Publication 519. File 2009 taxes Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. File 2009 taxes S. File 2009 taxes citizens. File 2009 taxes Treating nonresident alien spouse as resident alien. File 2009 taxes   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. File 2009 taxes One spouse is a U. File 2009 taxes S. File 2009 taxes citizen or resident alien at the end of the tax year. File 2009 taxes That spouse is married to the nonresident alien at the end of the tax year. File 2009 taxes You both choose to treat the nonresident alien spouse as a resident alien. File 2009 taxes Making the choice. File 2009 taxes   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. File 2009 taxes Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. File 2009 taxes S. File 2009 taxes citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. File 2009 taxes S. File 2009 taxes residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. File 2009 taxes If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. File 2009 taxes    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. File 2009 taxes S. File 2009 taxes tax. File 2009 taxes If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. File 2009 taxes Ending the choice. File 2009 taxes   Once you make this choice, it applies to all later years unless one of the following situations occurs. File 2009 taxes You or your spouse revokes the choice. File 2009 taxes You or your spouse dies. File 2009 taxes You and your spouse become legally separated under a decree of divorce or separate maintenance. File 2009 taxes The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. File 2009 taxes For specific details on these situations, see Publication 519. File 2009 taxes   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. File 2009 taxes Choice not made. File 2009 taxes   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. File 2009 taxes You can file as married filing separately, or head of household if you qualify. File 2009 taxes You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. File 2009 taxes S. File 2009 taxes tax purposes and is not another taxpayer's dependent. File 2009 taxes The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. File 2009 taxes If a return has to be filed, see the next discussion. File 2009 taxes The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. File 2009 taxes Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. File 2009 taxes If you are required to file a federal tax return, you must file either Form 1040NR, U. File 2009 taxes S. File 2009 taxes Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. File 2009 taxes S. File 2009 taxes Income Tax Return for Certain Nonresident Aliens With No Dependents. File 2009 taxes See the form instructions for information on who must file and filing status. File 2009 taxes If you are a nonresident alien, you generally must pay tax on income from sources in the United States. File 2009 taxes Your income from conducting a trade or business in the United States is taxed at graduated U. File 2009 taxes S. File 2009 taxes tax rates. File 2009 taxes Other income from U. File 2009 taxes S. File 2009 taxes sources is taxed at a flat 30% (or lower treaty) rate. File 2009 taxes For example, dividends from a U. File 2009 taxes S. File 2009 taxes corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. File 2009 taxes Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. File 2009 taxes This usually occurs in the year you arrive in or depart from the United States. File 2009 taxes If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. File 2009 taxes Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. File 2009 taxes Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. File 2009 taxes Usually, your main home is the one you live in most of the time. File 2009 taxes It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File 2009 taxes You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. File 2009 taxes The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. File 2009 taxes To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). File 2009 taxes Exception to ownership and use tests. File 2009 taxes   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. File 2009 taxes 5-year test period suspended. File 2009 taxes   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. File 2009 taxes This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File 2009 taxes Example. File 2009 taxes David bought and moved into a home in 2005. File 2009 taxes He lived in it as his main home for 2½ years. File 2009 taxes For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. File 2009 taxes He then sold the home at a gain in 2013. File 2009 taxes To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. File 2009 taxes This means he can disregard those 6 years. File 2009 taxes Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. File 2009 taxes He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. File 2009 taxes Period of suspension. File 2009 taxes   The period of suspension cannot last more than 10 years. File 2009 taxes You cannot suspend the 5-year period for more than one property at a time. File 2009 taxes You can revoke your choice to suspend the 5-year period at any time. File 2009 taxes Qualified official extended duty. File 2009 taxes   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. File 2009 taxes   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. File 2009 taxes Property used for rental or business. File 2009 taxes   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. File 2009 taxes However, you must meet the ownership and use tests discussed in Publication 523. File 2009 taxes Nonqualified use. File 2009 taxes   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. File 2009 taxes   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. File 2009 taxes For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. File 2009 taxes Loss. File 2009 taxes   You cannot deduct a loss from the sale of your main home. File 2009 taxes More information. File 2009 taxes   For more information, see Publication 523. File 2009 taxes Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. File 2009 taxes Payments made for violations of the Service Members Civil Relief Act (SCRA). File 2009 taxes   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. File 2009 taxes Generally, you must include settlement payments in income. File 2009 taxes However, the tax treatment of settlement payments will depend on the facts and circumstances. File 2009 taxes Lump Sum Portion of Settlement Payment. File 2009 taxes    Generally, you must include the lump sum payment in gross income. File 2009 taxes In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. File 2009 taxes For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. File 2009 taxes Interest Payment on Lump Sum Portion of Settlement Payment. File 2009 taxes    You must include any interest on the lump sum portion of your settlement payment in your income. File 2009 taxes Lost Equity Portion of Settlement Payment. File 2009 taxes    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. File 2009 taxes You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. File 2009 taxes In many cases, this gain may be excluded from income. File 2009 taxes For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. File 2009 taxes 523, Selling Your Home. File 2009 taxes The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File 2009 taxes    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. File 2009 taxes 544, Sales and Other Dispositions of Assets. File 2009 taxes Interest Payment on Lost Equity Portion of Settlement Payment. File 2009 taxes    You must include any interest on the lost equity portion of your settlement payment in your income. File 2009 taxes Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. File 2009 taxes For information on the standard deduction, see Publication 501. File 2009 taxes Itemized deductions are figured on Schedule A (Form 1040). File 2009 taxes This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. File 2009 taxes For information on other itemized deductions, see the publications listed below. File 2009 taxes Publication 502, Medical and Dental Expenses. File 2009 taxes Publication 526, Charitable Contributions. File 2009 taxes Publication 547, Casualties, Disasters, and Thefts. File 2009 taxes Publication 550, Investment Income and Expenses. File 2009 taxes You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File 2009 taxes For information on deductions that are not subject to the 2% limit, see Publication 529. File 2009 taxes Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. File 2009 taxes Certain employee business expenses are deductible as adjustments to income. File 2009 taxes For information on many employee business expenses, see Publication 463. File 2009 taxes Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. File 2009 taxes You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). File 2009 taxes You can deduct these expenses directly on Schedule A (Form 1040). File 2009 taxes Reimbursement. File 2009 taxes   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. File 2009 taxes Your reimbursed expenses are not deductible. File 2009 taxes   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. File 2009 taxes You must file Form 2106 to report these expenses. File 2009 taxes   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. File 2009 taxes You are an employee deducting expenses related to your job. File 2009 taxes You were not reimbursed by your employer for your expenses. File 2009 taxes (Amounts included in box 1 of Form W-2 are not considered reimbursements. File 2009 taxes ) If you claim car expenses, you use the standard mileage rate. File 2009 taxes    For 2013, the standard mileage rate is 56. File 2009 taxes 5 cents a mile for all business miles driven. File 2009 taxes This rate is adjusted periodically. File 2009 taxes Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. File 2009 taxes If you are a member of the U. File 2009 taxes S. File 2009 taxes Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File 2009 taxes You cannot deduct your expenses for meals and lodging while at your permanent duty station. File 2009 taxes You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. File 2009 taxes A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. File 2009 taxes To be deductible, your travel expenses must be work related. File 2009 taxes You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. File 2009 taxes Away from home. File 2009 taxes   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. File 2009 taxes You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. File 2009 taxes   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. File 2009 taxes    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. File 2009 taxes This rule may not apply if you are participating in a federal crime investigation or prosecution. File 2009 taxes For more information, see Publication 463 and the Form 2106 instructions. File 2009 taxes Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. File 2009 taxes These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. File 2009 taxes Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. File 2009 taxes However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. File 2009 taxes If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. File 2009 taxes However, the expenses of getting to and from your regular place of work (commuting) are not deductible. File 2009 taxes Temporary work location. File 2009 taxes   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. File 2009 taxes   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. File 2009 taxes   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. File 2009 taxes If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. File 2009 taxes    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. File 2009 taxes However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. File 2009 taxes These are nondeductible commuting costs. File 2009 taxes Armed Forces reservists. File 2009 taxes   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. File 2009 taxes You can deduct the expense of getting from one workplace to the other. File 2009 taxes You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. File 2009 taxes In this case, your transportation generally is a nondeductible commuting expense. File 2009 taxes However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. File 2009 taxes   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. File 2009 taxes If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. File 2009 taxes See Armed Forces Reservists under Adjustments to Income, earlier. File 2009 taxes Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. File 2009 taxes Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. File 2009 taxes If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. File 2009 taxes Unreimbursed expenses for the cost and upkeep of the following articles are deductible. File 2009 taxes Military battle dress uniforms and utility uniforms that you cannot wear when off duty. File 2009 taxes Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. File 2009 taxes Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. File 2009 taxes Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. File 2009 taxes However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. File 2009 taxes Example. File 2009 taxes Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. File 2009 taxes Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. File 2009 taxes This is education that meets at least one of the following two tests. File 2009 taxes The education is required by your employer or the law to keep your present salary, status, or job. File 2009 taxes The required education must serve a bona fide business purpose of your employer. File 2009 taxes The education maintains or improves skills needed in your present work. File 2009 taxes However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. File 2009 taxes You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. File 2009 taxes Example 1. File 2009 taxes Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. File 2009 taxes She took an advanced finance course. File 2009 taxes She already meets the minimum qualifications for her job. File 2009 taxes By taking the course, she is improving skills in her current position. File 2009 taxes The course does not qualify her for a new trade or business. File 2009 taxes She can deduct educational expenses that are more than the educational allowance she received. File 2009 taxes Example 2. File 2009 taxes Major Williams worked in the military base legal office as a legal intern. File 2009 taxes He was placed in excess leave status by his employer to attend law school. File 2009 taxes He paid all his educational expenses and was not reimbursed. File 2009 taxes After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. File 2009 taxes His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. File 2009 taxes Travel to obtain education. File 2009 taxes   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. File 2009 taxes   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. File 2009 taxes Transportation for education. File 2009 taxes   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. File 2009 taxes However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. File 2009 taxes Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File 2009 taxes   If you need more information on educational expenses, see Publication 970. File 2009 taxes Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. File 2009 taxes Repayment of $3,000 or less. File 2009 taxes   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File 2009 taxes If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File 2009 taxes Repayment over $3,000. File 2009 taxes   If the amount you repaid was more than $3,000, see Repayments in Publication 525. File 2009 taxes Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. File 2009 taxes This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. File 2009 taxes For information on other credits, see your tax form instructions. File 2009 taxes First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. File 2009 taxes In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. File 2009 taxes If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. File 2009 taxes If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. File 2009 taxes If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. File 2009 taxes For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File 2009 taxes Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. File 2009 taxes The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. File 2009 taxes The child tax credit is not the same as the credit for child and dependent care expenses. File 2009 taxes See Publication 503 for information on the credit for child and dependent care expenses. File 2009 taxes Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File 2009 taxes S. File 2009 taxes citizen, a U. File 2009 taxes S. File 2009 taxes national, or a U. File 2009 taxes S. File 2009 taxes resident alien. File 2009 taxes If the child was adopted, see Adopted child . File 2009 taxes For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). File 2009 taxes Exceptions to time lived with you. File 2009 taxes   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. File 2009 taxes Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File 2009 taxes   There are also exceptions for kidnapped children and children of divorced or separated parents. File 2009 taxes For details, see Publication 501. File 2009 taxes Qualifying child of more than one person. File 2009 taxes   A special rule applies if your qualifying child is the qualifying child of more than one person. File 2009 taxes For details, see Publication 501. File 2009 taxes Adopted child. File 2009 taxes   An adopted child is always treated as your own child. File 2009 taxes An adopted child includes a child lawfully placed with you for legal adoption. File 2009 taxes   If you are a U. File 2009 taxes S. File 2009 taxes citizen or U. File 2009 taxes S. File 2009 taxes national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. File 2009 taxes Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. File 2009 taxes Limits on the credit. File 2009 taxes   You must reduce your child tax credit if either (1) or (2), below, applies. File 2009 taxes The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. File 2009 taxes If the amount is zero, you cannot take this credit because there is no tax to reduce. File 2009 taxes However, you may be able to take the additional child tax credit. File 2009 taxes See Additional Child Tax Credit , later. File 2009 taxes Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File 2009 taxes Married filing jointly — $110,000. File 2009 taxes Single, head of household,  or qualifying widow(er) — $75,000. File 2009 taxes Married filing separately — $55,000. File 2009 taxes Modified AGI. File 2009 taxes   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. File 2009 taxes Any amount excluded from income because of the exclusion of income from Puerto Rico. File 2009 taxes Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File 2009 taxes Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File 2009 taxes Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File 2009 taxes   If you do not have any of the above, your modified AGI is the same as your AGI. File 2009 taxes Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. File 2009 taxes For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. File 2009 taxes Also attach Schedule 8812, Child Tax Credit, if required. File 2009 taxes Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File 2009 taxes The additional child tax credit may give you a refund even if you do not owe any tax. File 2009 taxes For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. File 2009 taxes Earned Income Credit The earned income credit (EIC) is a cr
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ARRA and HIRE Act Bond Guidance

IRS Invites Public to Comment on TEDB Allocation Process and Also Announces a 3-Month Extension to Issue Unexpired TEDB Allocations
The IRS seeks public comment on the reallocation of available amounts of volume cap for Tribal Economic Development Bonds in order to facilitate issuance by Indian tribal governments. Additionally, Indian tribal governments with unexpired volume cap allocations may request a three-month optional extension.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

IRS Releases Guidance on ARRA Bond Provisions
The latest guidance, forms and information on bond provisions enacted by the American Recovery & Reinvestment Act of 2009.

IRS Announces Tribal Economic Development Bonds Allocations
The IRS has announced the allocation, in two tranches, of $2 billion of volume cap to tribal governments under the new TEDBs program.

IRS Releases Guidance on HIRE Bond Provisions
The Service announced that Notice 2010-35 has been released. The Notice provides guidance for the new Federal refundable tax credit subsidy option (direct pay subsidy option) allowed by the enactment of the Hiring Incentives to Restore Employment Act (HIRE Act) on March 18, 2010. The Notice is also intended to quickly enable issuers to begin issuing these bonds for qualified purposes.

The Service Announces the Release of New and Revised Tax Exempt Bond Forms
The IRS announced that new Form 8038-TC and revised Forms 8038-CP, 8038, and 8038-G have been issued.

Application of the Treasury Offset Program to Payments to Issuers of Direct Pay Bonds
Information on the application of the Treasury Offset Program (TOPS) as it relates to subsidy payments made to issuers of direct pay bonds.

Tax Exempt Bonds Compliance Check Questionnaire on Direct Pay Bonds (February 2010)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS conducted a compliance check questionnaire to evaluate the issuance and record retention policies, procedures and practices of issuers of direct pay build America bonds.

TIGTA Audit Report Finds BABs Payment Processing is Timely and Accurate
TIGTA finds initial build America bond subsidy payments were processed accurately and timely.

TIGTA Finds that Compliance Check Questionnaires by TEB were Appropriate
The compliance check questionnaires issued by the TEB office were appropriate for identifying indications of a high risk of potential noncompliance for BABs and were not examinations.

Page Last Reviewed or Updated: 26-Mar-2014

The File 2009 Taxes

File 2009 taxes 9. File 2009 taxes   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. File 2009 taxes Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. File 2009 taxes Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). File 2009 taxes Depreciación. File 2009 taxes Límites sobre las pérdidas de alquiler. File 2009 taxes Cómo declarar sus ingresos y gastos de alquiler. File 2009 taxes Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. File 2009 taxes Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. File 2009 taxes Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. File 2009 taxes Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. File 2009 taxes Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. File 2009 taxes El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. File 2009 taxes Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. File 2009 taxes Cuándo declarar los ingresos de alquiler. File 2009 taxes   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. File 2009 taxes Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. File 2009 taxes Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. File 2009 taxes   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. File 2009 taxes Alquiler anticipado. File 2009 taxes   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. File 2009 taxes Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. File 2009 taxes Ejemplo. File 2009 taxes Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. File 2009 taxes Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. File 2009 taxes Usted tiene que incluir $10,000 en su ingreso en el primer año. File 2009 taxes Anulación de un contrato de arrendamiento. File 2009 taxes   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. File 2009 taxes Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. File 2009 taxes Gastos pagados por el inquilino. File 2009 taxes   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. File 2009 taxes Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. File 2009 taxes Vea Gastos de Alquiler , más adelante, para información adicional. File 2009 taxes Propiedad o servicios. File 2009 taxes   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. File 2009 taxes   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. File 2009 taxes Depósitos de garantía. File 2009 taxes   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. File 2009 taxes Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. File 2009 taxes   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. File 2009 taxes Inclúyala en sus ingresos cuando la reciba. File 2009 taxes Participación parcial. File 2009 taxes   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. File 2009 taxes Alquiler de propiedad que se usa también como su vivienda personal. File 2009 taxes   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. File 2009 taxes Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. File 2009 taxes Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. File 2009 taxes Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. File 2009 taxes También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. File 2009 taxes La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. File 2009 taxes Uso personal de propiedad de alquiler. File 2009 taxes   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. File 2009 taxes Además, sus deducciones por gastos de alquiler pueden ser limitadas. File 2009 taxes Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. File 2009 taxes Participación parcial. File 2009 taxes   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. File 2009 taxes Cuándo deducir los gastos de alquiler. File 2009 taxes   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. File 2009 taxes Depreciación. File 2009 taxes   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. File 2009 taxes Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. File 2009 taxes Gastos previos al alquiler. File 2009 taxes   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. File 2009 taxes Alquileres por cobrar. File 2009 taxes   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. File 2009 taxes Debido a que no los incluye en su ingreso, no los puede deducir. File 2009 taxes Propiedad desocupada de alquiler. File 2009 taxes   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. File 2009 taxes Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. File 2009 taxes Desocupada mientras está en venta. File 2009 taxes   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. File 2009 taxes Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. File 2009 taxes Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. File 2009 taxes Mejoras. File 2009 taxes   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. File 2009 taxes Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. File 2009 taxes Mejoramientos. File 2009 taxes   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. File 2009 taxes Restauración. File 2009 taxes   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. File 2009 taxes Adaptación. File 2009 taxes   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. File 2009 taxes Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. File 2009 taxes Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. File 2009 taxes Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. File 2009 taxes Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. File 2009 taxes Primas de seguro pagadas por anticipado. File 2009 taxes   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. File 2009 taxes No puede deducir la prima total en el año en que usted la pague. File 2009 taxes Honorarios legales y otros honorarios profesionales. File 2009 taxes   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). File 2009 taxes Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. File 2009 taxes También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. File 2009 taxes Impuestos sobre beneficios locales. File 2009 taxes   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. File 2009 taxes Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. File 2009 taxes No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. File 2009 taxes Gastos de transporte local. File 2009 taxes    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. File 2009 taxes Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. File 2009 taxes Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. File 2009 taxes   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. File 2009 taxes Para 2013, la tarifa estándar por milla de uso comercial es 56. File 2009 taxes 5 centavos por milla. File 2009 taxes Para más información, vea el capítulo 26. File 2009 taxes    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. File 2009 taxes Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. File 2009 taxes Alquiler de equipo. File 2009 taxes   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. File 2009 taxes Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. File 2009 taxes De ser así, usted no puede deducir estos pagos. File 2009 taxes Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. File 2009 taxes Alquiler de propiedad. File 2009 taxes   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. File 2009 taxes Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. File 2009 taxes Gastos de viaje. File 2009 taxes   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. File 2009 taxes Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. File 2009 taxes Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. File 2009 taxes Por medio de la depreciación, se recupera el costo de mejoras. File 2009 taxes Para más información sobre gastos de viaje, vea el capítulo 26. File 2009 taxes    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. File 2009 taxes   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. File 2009 taxes Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. File 2009 taxes Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. File 2009 taxes No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. File 2009 taxes Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. File 2009 taxes Ejemplo. File 2009 taxes Su año tributario es el año natural. File 2009 taxes Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. File 2009 taxes Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. File 2009 taxes A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. File 2009 taxes Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. File 2009 taxes Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). File 2009 taxes También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. File 2009 taxes No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. File 2009 taxes Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. File 2009 taxes Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. File 2009 taxes No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. File 2009 taxes Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. File 2009 taxes Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. File 2009 taxes Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. File 2009 taxes Cómo dividir los gastos. File 2009 taxes   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. File 2009 taxes Puede usar cualquier método razonable para dividir el gasto. File 2009 taxes Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. File 2009 taxes Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. File 2009 taxes Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. File 2009 taxes No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. File 2009 taxes Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. File 2009 taxes Dónde se anota la deducción. File 2009 taxes   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. File 2009 taxes Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. File 2009 taxes   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). File 2009 taxes Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. File 2009 taxes Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. File 2009 taxes Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. File 2009 taxes Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. File 2009 taxes Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. File 2009 taxes Usted también tiene que determinar si la unidad habitable se considera una vivienda. File 2009 taxes Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. File 2009 taxes Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. File 2009 taxes Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. File 2009 taxes Unidad habitable. File 2009 taxes    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. File 2009 taxes Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. File 2009 taxes Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. File 2009 taxes    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. File 2009 taxes La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. File 2009 taxes Ejemplo. File 2009 taxes Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. File 2009 taxes Usted mismo no usa la habitación y permite solamente que los clientes la usen. File 2009 taxes La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. File 2009 taxes Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. File 2009 taxes Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. File 2009 taxes Esta regla no es aplicable al determinar si la usó como vivienda. File 2009 taxes Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. File 2009 taxes Ejemplo. File 2009 taxes Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). File 2009 taxes Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. File 2009 taxes La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. File 2009 taxes La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). File 2009 taxes La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. File 2009 taxes Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). File 2009 taxes Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. File 2009 taxes El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. File 2009 taxes Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). File 2009 taxes El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). File 2009 taxes Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. File 2009 taxes Nota. File 2009 taxes Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. File 2009 taxes Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. File 2009 taxes Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. File 2009 taxes Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. File 2009 taxes Vea Unidad Habitable Usada como Vivienda, a continuación. File 2009 taxes Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. File 2009 taxes Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. File 2009 taxes Vea ¿Qué es un día de uso personal? , más adelante. File 2009 taxes Precio justo de alquiler. File 2009 taxes   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. File 2009 taxes El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. File 2009 taxes   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. File 2009 taxes En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. File 2009 taxes ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). File 2009 taxes Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. File 2009 taxes Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. File 2009 taxes La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. File 2009 taxes ) y descendientes directos (hijos, nietos, etc. File 2009 taxes ). File 2009 taxes Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. File 2009 taxes Cualquier persona que la use a un precio menor que el precio justo de alquiler. File 2009 taxes Vivienda principal. File 2009 taxes   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. File 2009 taxes Acuerdo de financiación de patrimonio neto compartido. File 2009 taxes   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). File 2009 taxes Donación del uso de propiedad. File 2009 taxes   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. File 2009 taxes Ejemplos. File 2009 taxes   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. File 2009 taxes Usted y su vecino son copropietarios de un condominio en la playa. File 2009 taxes El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. File 2009 taxes Nadie usó el condominio como vivienda principal. File 2009 taxes Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. File 2009 taxes Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. File 2009 taxes Ejemplo 2. File 2009 taxes Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. File 2009 taxes Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. File 2009 taxes Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. File 2009 taxes Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. File 2009 taxes Ejemplo 3. File 2009 taxes Usted posee una propiedad de alquiler que le arrienda a su hijo. File 2009 taxes Su hijo no tiene interés financiero en esta propiedad. File 2009 taxes La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. File 2009 taxes El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. File 2009 taxes Ejemplo 4. File 2009 taxes Usted le alquila su casa de playa a Josué. File 2009 taxes Josué le alquila a usted su casa en las montañas. File 2009 taxes Cada uno paga un precio justo de alquiler. File 2009 taxes Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. File 2009 taxes Días usados para reparaciones y mantenimiento. File 2009 taxes   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. File 2009 taxes No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. File 2009 taxes Días usados como vivienda principal antes o después de alquilar. File 2009 taxes   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. File 2009 taxes No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. File 2009 taxes Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. File 2009 taxes Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. File 2009 taxes Ejemplos. File 2009 taxes   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. File 2009 taxes Ejemplo 1. File 2009 taxes Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. File 2009 taxes Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. File 2009 taxes Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). File 2009 taxes Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. File 2009 taxes En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. File 2009 taxes El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. File 2009 taxes Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. File 2009 taxes El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). File 2009 taxes Ejemplo 2. File 2009 taxes Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). File 2009 taxes Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. File 2009 taxes Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. File 2009 taxes El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. File 2009 taxes Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). File 2009 taxes Ejemplo 3. File 2009 taxes Usted es dueño de un condominio en un lugar turístico. File 2009 taxes Lo alquiló a un precio justo de alquiler por 170 días durante el año. File 2009 taxes Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. File 2009 taxes De hecho, la familia de usted usó el condominio por 10 de esos días. File 2009 taxes Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). File 2009 taxes Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. File 2009 taxes Su familia también usó el condominio por otros 7 días durante el año. File 2009 taxes Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. File 2009 taxes Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). File 2009 taxes Uso de alquiler mínimo. File 2009 taxes   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. File 2009 taxes Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. File 2009 taxes Límite sobre las deducciones. File 2009 taxes   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. File 2009 taxes En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. File 2009 taxes Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. File 2009 taxes Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. File 2009 taxes Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. File 2009 taxes   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. File 2009 taxes Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. File 2009 taxes   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. File 2009 taxes Propiedad usada para fines personales. File 2009 taxes   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. File 2009 taxes Propiedad no usada como vivienda. File 2009 taxes   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. File 2009 taxes Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . File 2009 taxes Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. File 2009 taxes   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. File 2009 taxes Vea Límites sobre las Pérdidas de Alquiler , más adelante. File 2009 taxes Propiedad usada como vivienda, y alquilada menos de 15 días. File 2009 taxes   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). File 2009 taxes No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. File 2009 taxes Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). File 2009 taxes Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. File 2009 taxes Propiedad usada como vivienda, y alquilada 15 días o más. File 2009 taxes   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. File 2009 taxes Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . File 2009 taxes Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. File 2009 taxes   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. File 2009 taxes No necesitará usar la Hoja de Trabajo 9-1. File 2009 taxes   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. File 2009 taxes Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. File 2009 taxes Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. File 2009 taxes Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. File 2009 taxes Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. File 2009 taxes No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. File 2009 taxes Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. File 2009 taxes La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. File 2009 taxes Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. File 2009 taxes Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. File 2009 taxes Impuesto mínimo alternativo. File 2009 taxes   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. File 2009 taxes La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). File 2009 taxes Declaración de la cantidad correcta de depreciación. File 2009 taxes   Usted debería declarar la cantidad correcta de depreciación cada año tributario. File 2009 taxes Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. File 2009 taxes   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. File 2009 taxes S. File 2009 taxes Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. File 2009 taxes Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. File 2009 taxes Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. File 2009 taxes Cambio de método contable para deducir depreciación no declarada. File 2009 taxes   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. File 2009 taxes En algunos casos, puede recibir autorización automática. File 2009 taxes Para más información, vea el capítulo 1 de la Publicación 946, en inglés. File 2009 taxes Terreno. File 2009 taxes   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. File 2009 taxes Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. File 2009 taxes Información adicional. File 2009 taxes   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. File 2009 taxes Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. File 2009 taxes Tiene que considerar estas reglas en el mismo orden a continuación. File 2009 taxes Reglas sobre el monto de riesgo. File 2009 taxes Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. File 2009 taxes Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. File 2009 taxes Límites sobre las actividades pasivas. File 2009 taxes Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. File 2009 taxes Sin embargo, existen excepciones. File 2009 taxes Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. File 2009 taxes Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. File 2009 taxes Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. File 2009 taxes Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. File 2009 taxes Vea la Publicación 925, en inglés, para más información. File 2009 taxes Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. File 2009 taxes En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. File 2009 taxes Límites sobre las deducciones y los créditos de actividades pasivas. File 2009 taxes    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. File 2009 taxes Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. File 2009 taxes Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. File 2009 taxes Toda pérdida o crédito excedente se traspasa al año tributario siguiente. File 2009 taxes   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. File 2009 taxes    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. File 2009 taxes Agentes de bienes raíces. File 2009 taxes   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. File 2009 taxes Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. File 2009 taxes Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. File 2009 taxes Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. File 2009 taxes En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. File 2009 taxes Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. File 2009 taxes Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. File 2009 taxes De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. File 2009 taxes Participación activa. File 2009 taxes   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). File 2009 taxes Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. File 2009 taxes Descuento especial máximo. File 2009 taxes   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. File 2009 taxes   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. File 2009 taxes Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. File 2009 taxes   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. File 2009 taxes Información adicional. File 2009 taxes   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. File 2009 taxes Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). File 2009 taxes Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. File 2009 taxes Consulte Alquiler sin Fines de Lucro , anteriormente. File 2009 taxes Prestación de servicios sustanciales. File 2009 taxes   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. File 2009 taxes Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. File 2009 taxes Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. File 2009 taxes Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). File 2009 taxes    Use el Formulario 1065, U. File 2009 taxes S. File 2009 taxes Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). File 2009 taxes Empresa conjunta que reúne los requisitos. File 2009 taxes   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. File 2009 taxes En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. File 2009 taxes Para más información, vea la Publicación 527, en inglés. File 2009 taxes Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. File 2009 taxes    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. File 2009 taxes Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). File 2009 taxes Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. File 2009 taxes En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). File 2009 taxes Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. File 2009 taxes , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). File 2009 taxes Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. File 2009 taxes Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. File 2009 taxes Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. File 2009 taxes Complete las líneas 1 y 2 para cada propiedad. File 2009 taxes No obstante, llene las líneas 23a a 26 solamente en un Anexo E. File 2009 taxes En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. File 2009 taxes Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. File 2009 taxes Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. File 2009 taxes Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File 2009 taxes Vea Reglas sobre el Monto de Riesgo , anteriormente. File 2009 taxes También vea la Publicación 925, en inglés. File 2009 taxes Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. File 2009 taxes Vea Límites sobre las Actividades Pasivas , anteriormente. File 2009 taxes La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. File 2009 taxes Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. File 2009 taxes También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). File 2009 taxes Hoja de Trabajo 9-1. File 2009 taxes Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . File 2009 taxes ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. File 2009 taxes Porcentaje del Uso de Alquiler A. File 2009 taxes Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. File 2009 taxes       B. File 2009 taxes Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. File 2009 taxes       C. File 2009 taxes Número total de días de uso de alquiler. File 2009 taxes Reste la línea B de la línea A C. File 2009 taxes       D. File 2009 taxes Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. File 2009 taxes       E. File 2009 taxes Total de días de uso de alquiler y de uso personal. File 2009 taxes Sume las líneas C y D E. File 2009 taxes       F. File 2009 taxes Porcentaje de gastos permitidos de alquiler. File 2009 taxes Divida la línea C por la línea E     F. File 2009 taxes   PARTE II. File 2009 taxes Gastos de Alquiler Permisibles 1. File 2009 taxes Anote los alquileres recibidos 1. File 2009 taxes   2a. File 2009 taxes Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. File 2009 taxes       b. File 2009 taxes Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. File 2009 taxes       c. File 2009 taxes Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. File 2009 taxes       d. File 2009 taxes Anote los gastos directos de alquiler (vea las instrucciones) d. File 2009 taxes       e. File 2009 taxes Gastos de alquiler totalmente deducibles. File 2009 taxes Sume las líneas 2a a 2d. File 2009 taxes Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. File 2009 taxes   3. File 2009 taxes Reste la línea 2e de la línea 1. File 2009 taxes Si es cero o menos, anote −0− 3. File 2009 taxes   4a. File 2009 taxes Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. File 2009 taxes       b. File 2009 taxes Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. File 2009 taxes       c. File 2009 taxes Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. File 2009 taxes       d. File 2009 taxes Sume las líneas 4a a 4c d. File 2009 taxes       e. File 2009 taxes Gastos permisibles. File 2009 taxes Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. File 2009 taxes   5. File 2009 taxes Reste la línea 4e de la línea 3. File 2009 taxes Si es cero o menos, anote −0− 5. File 2009 taxes   6a. File 2009 taxes Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. File 2009 taxes       b. File 2009 taxes Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. File 2009 taxes       c. File 2009 taxes Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. File 2009 taxes       d. File 2009 taxes Sume las líneas 6a a 6c d. File 2009 taxes       e. File 2009 taxes Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. File 2009 taxes Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. File 2009 taxes   PARTE III. File 2009 taxes Gastos no Permitidos Trasladados al Año Siguiente 7a. File 2009 taxes Gastos de funcionamiento a trasladarse al año siguiente. File 2009 taxes Reste la línea 4e de la línea 4d 7a. File 2009 taxes   b. File 2009 taxes Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. File 2009 taxes  Reste la línea 6e de la línea 6d b. File 2009 taxes   Instrucciones de la Hoja de Trabajo 9-1. File 2009 taxes Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. File 2009 taxes Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. File 2009 taxes Línea 2a. File 2009 taxes Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. File 2009 taxes No incluya intereses sobre un préstamo que no benefició a la unidad habitable. File 2009 taxes Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. File 2009 taxes Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. File 2009 taxes Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. File 2009 taxes   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. File 2009 taxes Vea las Instrucciones del Anexo A. File 2009 taxes No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. File 2009 taxes Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. File 2009 taxes Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. File 2009 taxes   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. File 2009 taxes En vez de esto, calcule la parte personal en un Anexo A distinto. File 2009 taxes Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. File 2009 taxes           Línea 2c. File 2009 taxes Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. File 2009 taxes Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. File 2009 taxes Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. File 2009 taxes En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. File 2009 taxes Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. File 2009 taxes   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. File 2009 taxes En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. File 2009 taxes           Línea 2d. File 2009 taxes Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. File 2009 taxes Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. File 2009 taxes También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. File 2009 taxes           Línea 2e. File 2009 taxes Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. File 2009 taxes Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. File 2009 taxes           Línea 4b. File 2009 taxes En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. File 2009 taxes Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. File 2009 taxes No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). File 2009 taxes           Línea 4e. File 2009 taxes Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. File 2009 taxes *           Línea 6a. File 2009 taxes Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. File 2009 taxes   A. File 2009 taxes Anote la cantidad de la línea 10 del Formulario 4684       B. File 2009 taxes Anote la parte de alquiler de la línea A       C. File 2009 taxes Anote la cantidad de la línea 2c de esta hoja de trabajo       D. File 2009 taxes Reste la línea C de la línea B. File 2009 taxes Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. File 2009 taxes Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. File 2009 taxes * *Asignación de la deducción limitada. File 2009 taxes Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. File 2009 taxes Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. File 2009 taxes