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Filing Taxes Self Employed

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Filing Taxes Self Employed

Filing taxes self employed 6. Filing taxes self employed   How To Report Table of Contents Where To ReportGifts. Filing taxes self employed Statutory employees. Filing taxes self employed Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. Filing taxes self employed Standard mileage rate. Filing taxes self employed Actual expenses. Filing taxes self employed Car rentals. Filing taxes self employed Hours of service limits. Filing taxes self employed Allocating your reimbursement. Filing taxes self employed 1. Filing taxes self employed Limit on meals and entertainment. Filing taxes self employed 2. Filing taxes self employed Limit on miscellaneous itemized deductions. Filing taxes self employed 3. Filing taxes self employed Limit on total itemized deductions. Filing taxes self employed Special Rules This chapter explains where and how to report the expenses discussed in this publication. Filing taxes self employed It discusses reimbursements and how to treat them under accountable and nonaccountable plans. Filing taxes self employed It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. Filing taxes self employed The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. Filing taxes self employed Where To Report This section provides general information on where to report the expenses discussed in this publication. Filing taxes self employed Self-employed. Filing taxes self employed   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. Filing taxes self employed You do not use Form 2106 or 2106-EZ. Filing taxes self employed    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. Filing taxes self employed You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. Filing taxes self employed   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. Filing taxes self employed Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. Filing taxes self employed   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. Filing taxes self employed You can only include 50% of your meals and entertainment in that total. Filing taxes self employed If you include car expenses, you must also complete Part III of the form. Filing taxes self employed    If you file Schedule F (Form 1040): Report your car expenses on line 10. Filing taxes self employed Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. Filing taxes self employed Report all other business expenses discussed in this publication on line 32. Filing taxes self employed You can only include 50% of your meals and entertainment on that line. Filing taxes self employed See your form instructions for more information on how to complete your tax return. Filing taxes self employed Both self-employed and an employee. Filing taxes self employed   If you are both self-employed and an employee, you must keep separate records for each business activity. Filing taxes self employed Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. Filing taxes self employed Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. Filing taxes self employed Employees. Filing taxes self employed    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. Filing taxes self employed However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. Filing taxes self employed You are an employee deducting expenses attributable to your job. Filing taxes self employed You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Filing taxes self employed If you claim car expenses, you use the standard mileage rate. Filing taxes self employed   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. Filing taxes self employed Gifts. Filing taxes self employed   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Filing taxes self employed Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). Filing taxes self employed Statutory employees. Filing taxes self employed    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). Filing taxes self employed Do not complete Form 2106 or 2106-EZ. Filing taxes self employed   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. Filing taxes self employed If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. Filing taxes self employed Reimbursement for personal expenses. Filing taxes self employed    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. Filing taxes self employed You cannot deduct personal expenses. Filing taxes self employed Income-producing property. Filing taxes self employed   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. Filing taxes self employed   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. Filing taxes self employed See Publication 527, Residential Rental Property, for more information on the rental of real estate. Filing taxes self employed If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. Filing taxes self employed Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. Filing taxes self employed The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. Filing taxes self employed You cannot use the standard mileage rate. Filing taxes self employed Value reported on Form W-2. Filing taxes self employed   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Filing taxes self employed Your employer must separately state the amount if 100% of the annual lease value was included in your income. Filing taxes self employed If you are unsure of the amount included on your Form W-2, ask your employer. Filing taxes self employed Full value included in your income. Filing taxes self employed   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. Filing taxes self employed On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. Filing taxes self employed    To claim your expenses, complete Form 2106, Part II, Sections A and C. Filing taxes self employed Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Filing taxes self employed Complete the rest of the form. Filing taxes self employed Less than full value included in your income. Filing taxes self employed   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Filing taxes self employed Do not enter this value on your Form 2106 because it is not deductible. Filing taxes self employed   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Filing taxes self employed Examples of costs that you may have are gas, oil, and repairs. Filing taxes self employed Complete Form 2106, Part II, Sections A and C. Filing taxes self employed Enter your actual costs on line 23 of Section C and leave line 25 blank. Filing taxes self employed Complete the rest of the form. Filing taxes self employed Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. Filing taxes self employed If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Filing taxes self employed This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. Filing taxes self employed It also covers rules for independent contractors. Filing taxes self employed No reimbursement. Filing taxes self employed   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. Filing taxes self employed In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. Filing taxes self employed Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. Filing taxes self employed Reimbursement, allowance, or advance. Filing taxes self employed   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Filing taxes self employed Arrangements include per diem and car allowances. Filing taxes self employed    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. Filing taxes self employed (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. Filing taxes self employed ) A car allowance is an amount your employer gives you for the business use of your car. Filing taxes self employed   Your employer should tell you what method of reimbursement is used and what records you must provide. Filing taxes self employed Employers. Filing taxes self employed   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Filing taxes self employed Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. Filing taxes self employed Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. Filing taxes self employed See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. Filing taxes self employed Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Filing taxes self employed You must adequately account to your employer for these expenses within a reasonable period of time. Filing taxes self employed You must return any excess reimbursement or allowance within a reasonable period of time. Filing taxes self employed “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. Filing taxes self employed An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Filing taxes self employed Reasonable period of time. Filing taxes self employed   The definition of reasonable period of time depends on the facts and circumstances of your situation. Filing taxes self employed However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Filing taxes self employed You receive an advance within 30 days of the time you have an expense. Filing taxes self employed You adequately account for your expenses within 60 days after they were paid or incurred. Filing taxes self employed You return any excess reimbursement within 120 days after the expense was paid or incurred. Filing taxes self employed You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Filing taxes self employed Employee meets accountable plan rules. Filing taxes self employed   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. Filing taxes self employed If your expenses equal your reimbursements, you do not complete Form 2106. Filing taxes self employed You have no deduction since your expenses and reimbursement are equal. Filing taxes self employed    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. Filing taxes self employed Accountable plan rules not met. Filing taxes self employed   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. Filing taxes self employed All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). Filing taxes self employed Failure to return excess reimbursements. Filing taxes self employed   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. Filing taxes self employed See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. Filing taxes self employed Reimbursement of nondeductible expenses. Filing taxes self employed   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. Filing taxes self employed The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. Filing taxes self employed Example. Filing taxes self employed Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. Filing taxes self employed The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. Filing taxes self employed The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. Filing taxes self employed If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. Filing taxes self employed Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. Filing taxes self employed You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. Filing taxes self employed (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. Filing taxes self employed ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. Filing taxes self employed See Per Diem and Car Allowances , later. Filing taxes self employed You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. Filing taxes self employed This includes amounts you charged to your employer by credit card or other method. Filing taxes self employed You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. Filing taxes self employed You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. Filing taxes self employed Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. Filing taxes self employed A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. Filing taxes self employed Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. Filing taxes self employed The allowance is similar in form to and not more than the federal rate (defined later). Filing taxes self employed You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. Filing taxes self employed You are not related to your employer (as defined next). Filing taxes self employed If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. Filing taxes self employed If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. Filing taxes self employed In this case, you must be able to prove your expenses to the IRS. Filing taxes self employed Related to employer. Filing taxes self employed   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. Filing taxes self employed You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. Filing taxes self employed The federal rate. Filing taxes self employed   The federal rate can be figured using any one of the following methods. Filing taxes self employed For per diem amounts: The regular federal per diem rate. Filing taxes self employed The standard meal allowance. Filing taxes self employed The high-low rate. Filing taxes self employed For car expenses: The standard mileage rate. Filing taxes self employed A fixed and variable rate (FAVR). Filing taxes self employed    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. Filing taxes self employed Regular federal per diem rate. Filing taxes self employed   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. Filing taxes self employed The rates are different for different locations. Filing taxes self employed Your employer should have these rates available. Filing taxes self employed You can also find federal per diem rates at www. Filing taxes self employed gsa. Filing taxes self employed gov/perdiem. Filing taxes self employed The standard meal allowance. Filing taxes self employed   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). Filing taxes self employed The rate for most small localities in the United States is $46 a day. Filing taxes self employed Most major cities and many other localities qualify for higher rates. Filing taxes self employed You can find this information on the Internet at www. Filing taxes self employed gsa. Filing taxes self employed gov/perdiem. Filing taxes self employed   You receive an allowance only for meals and incidental expenses when your employer does one of the following. Filing taxes self employed Provides you with lodging (furnishes it in kind). Filing taxes self employed Reimburses you, based on your receipts, for the actual cost of your lodging. Filing taxes self employed Pays the hotel, motel, etc. Filing taxes self employed , directly for your lodging. Filing taxes self employed Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. Filing taxes self employed Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. Filing taxes self employed High-low rate. Filing taxes self employed   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Filing taxes self employed It eliminates the need to keep a current list of the per diem rates for each city. Filing taxes self employed   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. Filing taxes self employed All other areas have a per diem amount of $163 (including $52 for M&IE). Filing taxes self employed For more information, see Notice 2012-63, which can be found on the Internet at www. Filing taxes self employed irs. Filing taxes self employed gov/irb/2012-42_IRB/ar12. Filing taxes self employed html. Filing taxes self employed    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). Filing taxes self employed The rate for all other locations increased to $170 (including $52 for M&IE). Filing taxes self employed Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. Filing taxes self employed For more information, see Notice 2013-65, which can be found on the Internet at www. Filing taxes self employed irs. Filing taxes self employed gov/pub/irs-drop/n-13–65. Filing taxes self employed pdf and Revenue Procedure 2011-47 at www. Filing taxes self employed irs. Filing taxes self employed gov/irb/2011-42_IRB/ar12. Filing taxes self employed html. Filing taxes self employed Prorating the standard meal allowance on partial days of travel. Filing taxes self employed   The standard meal allowance is for a full 24-hour day of travel. Filing taxes self employed If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. Filing taxes self employed This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. Filing taxes self employed   You can use either of the following methods to figure the federal M&IE for that day. Filing taxes self employed Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. Filing taxes self employed For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. Filing taxes self employed Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. Filing taxes self employed For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. Filing taxes self employed m. Filing taxes self employed of one day to 5 p. Filing taxes self employed m. Filing taxes self employed of the next day as being no more than the federal rate. Filing taxes self employed This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. Filing taxes self employed The standard mileage rate. Filing taxes self employed   This is a set rate per mile that you can use to compute your deductible car expenses. Filing taxes self employed For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Filing taxes self employed Fixed and variable rate (FAVR). Filing taxes self employed   This is an allowance your employer may use to reimburse your car expenses. Filing taxes self employed Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. Filing taxes self employed ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. Filing taxes self employed ). Filing taxes self employed If your employer chooses to use this method, your employer will request the necessary records from you. Filing taxes self employed Reporting your expenses with a per diem or car allowance. Filing taxes self employed   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. Filing taxes self employed The federal rate. Filing taxes self employed Whether the allowance or your actual expenses were more than the federal rate. Filing taxes self employed The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. Filing taxes self employed Allowance less than or equal to the federal rate. Filing taxes self employed   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. Filing taxes self employed You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. Filing taxes self employed   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). Filing taxes self employed If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. Filing taxes self employed If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. Filing taxes self employed Example 1. Filing taxes self employed In April, Jeremy takes a 2-day business trip to Denver. Filing taxes self employed The federal rate for Denver is $215 per day. Filing taxes self employed As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. Filing taxes self employed His employer reimburses him $215 a day ($430 total) for living expenses. Filing taxes self employed Jeremy's living expenses in Denver are not more than $215 a day. Filing taxes self employed Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. Filing taxes self employed Example 2. Filing taxes self employed In June, Matt takes a 2-day business trip to Boston. Filing taxes self employed Matt's employer uses the high-low method to reimburse employees. Filing taxes self employed Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. Filing taxes self employed Matt's actual expenses totaled $700. Filing taxes self employed Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. Filing taxes self employed Matt completes Form 2106 (showing all of his expenses and reimbursements). Filing taxes self employed He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . Filing taxes self employed Example 3. Filing taxes self employed Nicole drives 10,000 miles in 2013 for business. Filing taxes self employed Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. Filing taxes self employed Her employer pays her a mileage allowance of 40 cents a mile. Filing taxes self employed Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. Filing taxes self employed Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. Filing taxes self employed Allowance more than the federal rate. Filing taxes self employed   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. Filing taxes self employed This amount is not taxable. Filing taxes self employed However, the excess allowance will be included in box 1 of your Form W-2. Filing taxes self employed You must report this part of your allowance as if it were wage income. Filing taxes self employed   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. Filing taxes self employed   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. Filing taxes self employed You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. Filing taxes self employed You should be able to prove these amounts to the IRS. Filing taxes self employed Example 1. Filing taxes self employed Laura lives and works in Austin. Filing taxes self employed In July her employer sent her to Albuquerque for 4 days on business. Filing taxes self employed Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. Filing taxes self employed Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. Filing taxes self employed Table 6-1. Filing taxes self employed Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. Filing taxes self employed No amount. Filing taxes self employed No amount. Filing taxes self employed Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. Filing taxes self employed The excess amount as wages in box 1. Filing taxes self employed No amount. Filing taxes self employed Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. Filing taxes self employed No amount. Filing taxes self employed All expenses and reimbursements only if excess expenses are claimed. Filing taxes self employed Otherwise, form is not filed. Filing taxes self employed Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. Filing taxes self employed The excess amount as wages in box 1. Filing taxes self employed The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Filing taxes self employed No amount. Filing taxes self employed Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. Filing taxes self employed The excess amount as wages in box 1. Filing taxes self employed The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Filing taxes self employed All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. Filing taxes self employed Otherwise, form is not filed. Filing taxes self employed A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. Filing taxes self employed The entire amount as wages in box 1. Filing taxes self employed All expenses. Filing taxes self employed No reimbursement plan: The entire amount as wages in box 1. Filing taxes self employed All expenses. Filing taxes self employed * You may be able to use Form 2106-EZ. Filing taxes self employed See Completing Forms 2106 and 2106-EZ . Filing taxes self employed Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. Filing taxes self employed Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. Filing taxes self employed This amount is not included in Laura's income. Filing taxes self employed Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). Filing taxes self employed Example 2. Filing taxes self employed Joe also lives in Austin and works for the same employer as Laura. Filing taxes self employed In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. Filing taxes self employed The employer reimbursed Joe $75 a day for his meals and incidental expenses. Filing taxes self employed The federal rate for San Diego is $71 a day. Filing taxes self employed Joe can prove that his actual meal expenses totaled $380. Filing taxes self employed His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. Filing taxes self employed However, he does account for the time, place, and business purpose of the trip. Filing taxes self employed This is Joe's only business trip this year. Filing taxes self employed Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). Filing taxes self employed The employer includes the $16 as income on Joe's Form W-2 in box 1. Filing taxes self employed The employer also enters $284 in box 12 of Joe's Form W-2. Filing taxes self employed Joe completes Form 2106 to figure his deductible expenses. Filing taxes self employed He enters the total of his actual expenses for the year ($380) on Form 2106. Filing taxes self employed He also enters the reimbursements that were not included in his income ($284). Filing taxes self employed His total deductible expense, before the 50% limit, is $96. Filing taxes self employed After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. Filing taxes self employed Example 3. Filing taxes self employed Debbie drives 10,000 miles in 2013 for business. Filing taxes self employed Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. Filing taxes self employed Her total reimbursement is $6,000. Filing taxes self employed Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. Filing taxes self employed That amount is not taxable. Filing taxes self employed Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. Filing taxes self employed This is the reimbursement that is more than the standard mileage rate. Filing taxes self employed If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. Filing taxes self employed If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). Filing taxes self employed She would then claim the excess expenses as an itemized deduction. Filing taxes self employed Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Filing taxes self employed Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. Filing taxes self employed For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. Filing taxes self employed “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. Filing taxes self employed Travel advance. Filing taxes self employed   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Filing taxes self employed Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. Filing taxes self employed   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). Filing taxes self employed Unproved amounts. Filing taxes self employed   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. Filing taxes self employed If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). Filing taxes self employed Per diem allowance more than federal rate. Filing taxes self employed   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. Filing taxes self employed However, the difference will be reported as wages on your Form W-2. Filing taxes self employed This excess amount is considered paid under a nonaccountable plan (discussed later). Filing taxes self employed Example. Filing taxes self employed Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. Filing taxes self employed The federal per diem for meals and incidental expenses for Phoenix is $71. Filing taxes self employed Your trip lasts only 3 days. Filing taxes self employed Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. Filing taxes self employed For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). Filing taxes self employed However, the $27 will be reported on your Form W-2 as wages. Filing taxes self employed Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. Filing taxes self employed In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. Filing taxes self employed See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. Filing taxes self employed An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. Filing taxes self employed This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. Filing taxes self employed If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. Filing taxes self employed Reporting your expenses under a nonaccountable plan. Filing taxes self employed   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Filing taxes self employed Your employer will report the total in box 1 of your Form W-2. Filing taxes self employed    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. Filing taxes self employed Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. Filing taxes self employed Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Filing taxes self employed Example 1. Filing taxes self employed Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. Filing taxes self employed Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. Filing taxes self employed Kim is being reimbursed under a nonaccountable plan. Filing taxes self employed Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. Filing taxes self employed If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. Filing taxes self employed Example 2. Filing taxes self employed Kevin is paid $2,000 a month by his employer. Filing taxes self employed On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. Filing taxes self employed Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. Filing taxes self employed No part of the $50 a day designated by his employer is treated as paid under an accountable plan. Filing taxes self employed Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. Filing taxes self employed The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. Filing taxes self employed You are considered an independent contractor if you are self-employed and you perform services for a customer or client. Filing taxes self employed Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. Filing taxes self employed If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. Filing taxes self employed You must keep adequate records of these expenses whether or not you account to your client for these expenses. Filing taxes self employed If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. Filing taxes self employed See 50% Limit in chapter 2. Filing taxes self employed Adequate accounting. Filing taxes self employed   As a self-employed person, you adequately account by reporting your actual expenses. Filing taxes self employed You should follow the recordkeeping rules in chapter 5 . Filing taxes self employed How to report. Filing taxes self employed   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. Filing taxes self employed Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. Filing taxes self employed However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. Filing taxes self employed Contractor adequately accounts. Filing taxes self employed   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Filing taxes self employed Use your records as proof for a deduction on your tax return. Filing taxes self employed If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. Filing taxes self employed If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. Filing taxes self employed Contractor does not adequately account. Filing taxes self employed    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. Filing taxes self employed You are not subject to the 50% limit on entertainment in this case. Filing taxes self employed You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. Filing taxes self employed However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. Filing taxes self employed How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Filing taxes self employed The Two Substantiation Methods High-low method. Filing taxes self employed   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Filing taxes self employed Notice 2012–63, available at www. Filing taxes self employed irs. Filing taxes self employed gov/irb/2012–42_IRB/ar12. Filing taxes self employed html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. Filing taxes self employed For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. Filing taxes self employed   Notice 2013–65, available at www. Filing taxes self employed irs. Filing taxes self employed gov/pub/irs-drop/n-13–65. Filing taxes self employed pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. Filing taxes self employed For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). Filing taxes self employed Regular federal per diem rate method. Filing taxes self employed   Regular federal per diem rates are published by the General Services Administration (GSA). Filing taxes self employed Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Filing taxes self employed The rates listed for FY2013 at www. Filing taxes self employed gsa. Filing taxes self employed gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. Filing taxes self employed The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). Filing taxes self employed For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). Filing taxes self employed Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. Filing taxes self employed During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Filing taxes self employed High-low method. Filing taxes self employed   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. Filing taxes self employed However, you must continue using the high-low method for the rest of the calendar year (through December 31). Filing taxes self employed If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Filing taxes self employed   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. Filing taxes self employed You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Filing taxes self employed irs. Filing taxes self employed gov/irb. Filing taxes self employed Federal per diem rate method. Filing taxes self employed   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Filing taxes self employed Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). Filing taxes self employed However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Filing taxes self employed   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Filing taxes self employed Go to www. Filing taxes self employed gsa. Filing taxes self employed gov/perdiem. Filing taxes self employed Per diem rates for localities listed for FY2014 may change at any time. Filing taxes self employed To be sure you have the most current rate, check www. Filing taxes self employed gsa. Filing taxes self employed gov/perdiem. Filing taxes self employed Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. Filing taxes self employed Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. Filing taxes self employed The instructions for the forms have more information on completing them. Filing taxes self employed If you are self-employed, do not file Form 2106 or 2106-EZ. Filing taxes self employed Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Filing taxes self employed See the instructions for the form that you must file. Filing taxes self employed Form 2106-EZ. Filing taxes self employed   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. Filing taxes self employed You can use this form if you meet all the following conditions. Filing taxes self employed You are an employee deducting ordinary and necessary expenses attributable to your job. Filing taxes self employed You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Filing taxes self employed If you are claiming car expenses, you are using the standard mileage rate. Filing taxes self employed Car expenses. Filing taxes self employed   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. Filing taxes self employed These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. Filing taxes self employed Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. Filing taxes self employed Information on use of cars. Filing taxes self employed   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. Filing taxes self employed The information relates to the following items. Filing taxes self employed Date placed in service. Filing taxes self employed Mileage (total, business, commuting, and other personal mileage). Filing taxes self employed Percentage of business use. Filing taxes self employed After-work use. Filing taxes self employed Use of other vehicles. Filing taxes self employed Whether you have evidence to support the deduction. Filing taxes self employed Whether or not the evidence is written. Filing taxes self employed Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. Filing taxes self employed Standard mileage rate. Filing taxes self employed   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. Filing taxes self employed The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. Filing taxes self employed In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. Filing taxes self employed If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. Filing taxes self employed See Standard Mileage Rate in chapter 4 for information on using this rate. Filing taxes self employed Actual expenses. Filing taxes self employed   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. Filing taxes self employed You must complete Form 2106, Part II, Section C. Filing taxes self employed In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. Filing taxes self employed   If you are still using a car that is fully depreciated, continue to complete Section C. Filing taxes self employed Since you have no depreciation deduction, enter zero on line 28. Filing taxes self employed In this case, do not complete Section D. Filing taxes self employed Car rentals. Filing taxes self employed   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. Filing taxes self employed If so, you can show your car expenses and any inclusion amount as follows. Filing taxes self employed Compute the inclusion amount without taking into account your business use percentage for the tax year. Filing taxes self employed Report the inclusion amount from (1) on Form 2106, Part II, line 24b. Filing taxes self employed Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). Filing taxes self employed The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. Filing taxes self employed Transportation expenses. Filing taxes self employed   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. Filing taxes self employed Also include on this line business expenses you have for parking fees and tolls. Filing taxes self employed Do not include expenses of operating your car or expenses of commuting between your home and work. Filing taxes self employed Employee business expenses other than meals and entertainment. Filing taxes self employed   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. Filing taxes self employed Do not include expenses for meals and entertainment on those lines. Filing taxes self employed Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. Filing taxes self employed    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Filing taxes self employed Claim these amounts directly on Schedule A (Form 1040), line 21. Filing taxes self employed List the type and amount of each expense on the dotted lines and include the total on line 21. Filing taxes self employed Meal and entertainment expenses. Filing taxes self employed   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. Filing taxes self employed Include meals while away from your tax home overnight and other business meals and entertainment. Filing taxes self employed Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. Filing taxes self employed   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. Filing taxes self employed Enter the result on line 5. Filing taxes self employed Hours of service limits. Filing taxes self employed   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. Filing taxes self employed Reimbursements. Filing taxes self employed   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. Filing taxes self employed This includes any amount reported under code L in box 12 of Form W-2. Filing taxes self employed Allocating your reimbursement. Filing taxes self employed   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. Filing taxes self employed This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. Filing taxes self employed You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. Filing taxes self employed Example. Filing taxes self employed Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. Filing taxes self employed The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. Filing taxes self employed The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. Filing taxes self employed Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). Filing taxes self employed Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. Filing taxes self employed To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. Filing taxes self employed His completed worksheet follows. Filing taxes self employed Reimbursement Allocation Worksheet (Keep for your records)   1. Filing taxes self employed Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. Filing taxes self employed Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. Filing taxes self employed Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. Filing taxes self employed Divide line 3 by line 2. Filing taxes self employed Enter the result as a decimal (rounded to at least three places) . Filing taxes self employed 529   5. Filing taxes self employed Multiply line 1 by line 4. Filing taxes self employed Enter the result here and in Column B, line 7 3,703   6. Filing taxes self employed Subtract line 5 from line 1. Filing taxes self employed Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. Filing taxes self employed After you complete the form. Filing taxes self employed   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. Filing taxes self employed For most taxpayers, this is line 21 of Schedule A (Form 1040). Filing taxes self employed However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. Filing taxes self employed Limits on employee business expenses. Filing taxes self employed   Your employee business expenses may be subject to either of the limits described next. Filing taxes self employed They are figured in the following order on the specified form. Filing taxes self employed 1. Filing taxes self employed Limit on meals and entertainment. Filing taxes self employed   Certain meal and entertainment expenses are subject to a 50% limit. Filing taxes self employed If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. Filing taxes self employed (See 50% Limit in chapter 2. Filing taxes self employed ) 2. Filing taxes self employed Limit on miscellaneous itemized deductions. Filing taxes self employed   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). Filing taxes self employed Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. Filing taxes self employed This limit is figured on line 26 of Schedule A (Form 1040). Filing taxes self employed 3. Filing taxes self employed Limit on total itemized deductions. Filing taxes self employed   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. Filing taxes self employed See your form instructions for information on how to figure this limit. Filing taxes self employed Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. Filing taxes self employed Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States 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 travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Filing taxes self employed The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Filing taxes self employed See Per Diem and Car Allowances , earlier, for more information. Filing taxes self employed Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. Filing taxes self employed Member of a reserve component. Filing taxes self employed   You are a member of a reserve component of the Armed Forces of the United States 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. Filing taxes self employed How to report. Filing taxes self employed   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. Filing taxes self employed Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Filing taxes self employed 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. Filing taxes self employed   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. Filing taxes self employed Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. Filing taxes self employed Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). Filing taxes self employed Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. Filing taxes self employed They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. Filing taxes self employed If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Filing taxes self employed Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Filing taxes self employed To qualify, you must meet all of the following requirements. Filing taxes self employed During the tax year, you perform services in the performing arts as an employee for at least two employers. Filing taxes self employed You receive at least $200 each from any two of these employers. Filing taxes self employed Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. Filing taxes self employed Your adjusted gross income is not more than $16,000 before deducting these business expenses. Filing taxes self employed Special rules for married persons. Filing taxes self employed   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. Filing taxes self employed If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. Filing taxes self employed However, requirement (4) applies to your and your spouse's combined adjusted gross income. Filing taxes self employed Where to report. Filing taxes self employed   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. Filing taxes self employed Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Filing taxes self employed   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. Filing taxes self employed Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. Filing taxes self employed Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. Filing taxes self employed After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. Filing taxes self employed Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. Filing taxes self employed Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. Filing taxes self employed You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Filing taxes self employed You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Filing taxes self employed Example 1. Filing taxes self employed You are blind. Filing taxes self employed You must use a reader to do your work. Filing taxes self employed You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Filing taxes self employed The reader's services are only for your work. Filing taxes self employed You can deduct your expenses for the reader as business expenses. Filing taxes self employed Example 2. Filing taxes self employed You are deaf. Filing taxes self employed You must use a sign language interpreter during meetings while you are at work. Filing taxes self employed The interpreter's services are used only for your work. Filing taxes self employed You can deduct your expenses for the interpreter as business expenses. Filing taxes self employed Prev  Up  Next   Home   More Online Publications
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Seniors & Retirees

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Tax Scams/Consumer Alerts
The IRS urges taxpayers not to fall victim to tax scams. If it sounds too good to be true, it probably is.

Tax Counseling for the Elderly
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Tips for Seniors in Preparing their Taxes
Check here for tips on common pitfalls for seniors to watch for when preparing their individual tax returns.

Life Events That May Have Tax Consequences for Seniors and Retirees
Some events in the lives of seniors and retirees may affect their tax responsibilities. This page contains links to more information.

Are Your Social Security Benefits Taxable?
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Frequently Asked Questions for Seniors
This page highlights places to go for answers to questions frequently asked by seniors.

Products for Older Americans
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Page Last Reviewed or Updated: 28-Mar-2014

The Filing Taxes Self Employed

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