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Free 2013 Federal & State Tax Preparation On Line

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Free 2013 federal & state tax preparation on line 2. Free 2013 federal & state tax preparation on line   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. Free 2013 federal & state tax preparation on line Providing information. Free 2013 federal & state tax preparation on line Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Free 2013 federal & state tax preparation on line Fuel used between airfield and farm. Free 2013 federal & state tax preparation on line Fuel not used for farming. Free 2013 federal & state tax preparation on line Vehicles not considered highway vehicles. Free 2013 federal & state tax preparation on line Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. Free 2013 federal & state tax preparation on line This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Free 2013 federal & state tax preparation on line Information on the refund of second tax is included. Free 2013 federal & state tax preparation on line This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Free 2013 federal & state tax preparation on line Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. Free 2013 federal & state tax preparation on line Exported taxable fuel. Free 2013 federal & state tax preparation on line   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Free 2013 federal & state tax preparation on line Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Free 2013 federal & state tax preparation on line Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. Free 2013 federal & state tax preparation on line Gasoline and Aviation Gasoline Ultimate Purchasers. Free 2013 federal & state tax preparation on line   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Free 2013 federal & state tax preparation on line On a farm for farming purposes (credit only). Free 2013 federal & state tax preparation on line Off-highway business use. Free 2013 federal & state tax preparation on line Export. Free 2013 federal & state tax preparation on line In a boat engaged in commercial fishing. Free 2013 federal & state tax preparation on line In certain intercity and local buses. Free 2013 federal & state tax preparation on line In a school bus. Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization. Free 2013 federal & state tax preparation on line In a highway vehicle owned by the United States that is not used on a highway. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Free 2013 federal & state tax preparation on line Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). Free 2013 federal & state tax preparation on line In an aircraft or vehicle owned by an aircraft museum. Free 2013 federal & state tax preparation on line   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Free 2013 federal & state tax preparation on line On a farm for farming purposes (credit only). Free 2013 federal & state tax preparation on line Export. Free 2013 federal & state tax preparation on line In foreign trade. Free 2013 federal & state tax preparation on line Certain helicopter and fixed-wing air ambulance uses. Free 2013 federal & state tax preparation on line In commercial aviation (other than foreign trade). Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Free 2013 federal & state tax preparation on line Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). Free 2013 federal & state tax preparation on line In an aircraft owned by an aircraft museum. Free 2013 federal & state tax preparation on line In military aircraft. Free 2013 federal & state tax preparation on line Claims by persons who paid the tax to the government. Free 2013 federal & state tax preparation on line   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. Free 2013 federal & state tax preparation on line See Filing Claims, later. Free 2013 federal & state tax preparation on line Sales by registered ultimate vendors. Free 2013 federal & state tax preparation on line   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. Free 2013 federal & state tax preparation on line A state or local government for its exclusive use (including essential government use by an Indian tribal government). Free 2013 federal & state tax preparation on line A nonprofit educational organization for its exclusive use. Free 2013 federal & state tax preparation on line   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. Free 2013 federal & state tax preparation on line A sample certificate is included as Model Certificate M in the Appendix. Free 2013 federal & state tax preparation on line The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Free 2013 federal & state tax preparation on line   The ultimate vendor must be registered by the IRS. Free 2013 federal & state tax preparation on line See Registration Requirements, earlier. Free 2013 federal & state tax preparation on line Credit card purchases. Free 2013 federal & state tax preparation on line   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. Free 2013 federal & state tax preparation on line   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. Free 2013 federal & state tax preparation on line How to make the claim. Free 2013 federal & state tax preparation on line   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Free 2013 federal & state tax preparation on line Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. Free 2013 federal & state tax preparation on line Ultimate purchasers. Free 2013 federal & state tax preparation on line   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Free 2013 federal & state tax preparation on line On a farm for farming purposes. Free 2013 federal & state tax preparation on line Off-highway business use. Free 2013 federal & state tax preparation on line Export. Free 2013 federal & state tax preparation on line In a qualified local bus. Free 2013 federal & state tax preparation on line In a school bus. Free 2013 federal & state tax preparation on line Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization. Free 2013 federal & state tax preparation on line In a highway vehicle owned by the United States that is not used on a highway. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Free 2013 federal & state tax preparation on line Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Free 2013 federal & state tax preparation on line In a vehicle owned by an aircraft museum. Free 2013 federal & state tax preparation on line As a fuel in a propulsion engine of a diesel-powered train. Free 2013 federal & state tax preparation on line Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. Free 2013 federal & state tax preparation on line Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. Free 2013 federal & state tax preparation on line Registered ultimate vendor (state use). Free 2013 federal & state tax preparation on line   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). Free 2013 federal & state tax preparation on line The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. Free 2013 federal & state tax preparation on line The ultimate vendor must be registered by the IRS. Free 2013 federal & state tax preparation on line See Registration Requirements, earlier. Free 2013 federal & state tax preparation on line Registered ultimate vendor (blocked pump). Free 2013 federal & state tax preparation on line   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Free 2013 federal & state tax preparation on line   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. Free 2013 federal & state tax preparation on line Blocked pump. Free 2013 federal & state tax preparation on line   A blocked pump is a fuel pump that meets all the following requirements. Free 2013 federal & state tax preparation on line It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Free 2013 federal & state tax preparation on line It is at a fixed location. Free 2013 federal & state tax preparation on line It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Free 2013 federal & state tax preparation on line ” It meets either of the following conditions. Free 2013 federal & state tax preparation on line It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Free 2013 federal & state tax preparation on line It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. Free 2013 federal & state tax preparation on line Registered ultimate vendor (certain intercity and local buses). Free 2013 federal & state tax preparation on line   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. Free 2013 federal & state tax preparation on line   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. Free 2013 federal & state tax preparation on line A sample waiver is included as Model Waiver N in the Appendix. Free 2013 federal & state tax preparation on line The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line Credit Card Purchases. Free 2013 federal & state tax preparation on line   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. Free 2013 federal & state tax preparation on line   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. Free 2013 federal & state tax preparation on line Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. Free 2013 federal & state tax preparation on line The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Free 2013 federal & state tax preparation on line 198 per gallon is $. Free 2013 federal & state tax preparation on line 197 (if exported, the claim rate is $. Free 2013 federal & state tax preparation on line 198). Free 2013 federal & state tax preparation on line The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. Free 2013 federal & state tax preparation on line On a farm for farming purposes. Free 2013 federal & state tax preparation on line Off-highway business use. Free 2013 federal & state tax preparation on line Export. Free 2013 federal & state tax preparation on line In a qualified local bus. Free 2013 federal & state tax preparation on line In a school bus. Free 2013 federal & state tax preparation on line Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization. Free 2013 federal & state tax preparation on line In a highway vehicle owned by the United States that is not used on a highway. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit educational organization. Free 2013 federal & state tax preparation on line Exclusive use by a state, political subdivision of a state, or the District of Columbia. Free 2013 federal & state tax preparation on line In an aircraft or vehicle owned by an aircraft museum. Free 2013 federal & state tax preparation on line Blender claims. Free 2013 federal & state tax preparation on line   The claim rate for undyed diesel fuel taxed at $. Free 2013 federal & state tax preparation on line 244 and used to produce a diesel-water fuel emulsion is $. Free 2013 federal & state tax preparation on line 046 per gallon of diesel fuel so used. Free 2013 federal & state tax preparation on line The blender must be registered by the IRS in order to make the claim. Free 2013 federal & state tax preparation on line The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. Free 2013 federal & state tax preparation on line 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. Free 2013 federal & state tax preparation on line Kerosene for Use in Aviation Ultimate purchasers. Free 2013 federal & state tax preparation on line   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. Free 2013 federal & state tax preparation on line   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. Free 2013 federal & state tax preparation on line Generally, the ultimate purchaser is the aircraft operator. Free 2013 federal & state tax preparation on line   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. Free 2013 federal & state tax preparation on line On a farm for farming purposes. Free 2013 federal & state tax preparation on line Certain helicopter and fixed-wing aircraft uses. Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit educational organization. Free 2013 federal & state tax preparation on line In an aircraft owned by an aircraft museum. Free 2013 federal & state tax preparation on line In military aircraft. Free 2013 federal & state tax preparation on line Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Free 2013 federal & state tax preparation on line   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. Free 2013 federal & state tax preparation on line At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. Free 2013 federal & state tax preparation on line   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. Free 2013 federal & state tax preparation on line For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Free 2013 federal & state tax preparation on line 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Free 2013 federal & state tax preparation on line 025 per gallon part of the tax. Free 2013 federal & state tax preparation on line The ultimate vendor may make this claim. Free 2013 federal & state tax preparation on line The operator may make a claim for the $. Free 2013 federal & state tax preparation on line 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Free 2013 federal & state tax preparation on line 175 tax per gallon. Free 2013 federal & state tax preparation on line Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Free 2013 federal & state tax preparation on line   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. Free 2013 federal & state tax preparation on line A sample waiver is included as Model Waiver L in the Appendix. Free 2013 federal & state tax preparation on line The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Free 2013 federal & state tax preparation on line For the definition of commercial aviation, see Commercial aviation on page 11. Free 2013 federal & state tax preparation on line Kerosene for use in nonexempt, noncommercial aviation. Free 2013 federal & state tax preparation on line   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Free 2013 federal & state tax preparation on line The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Free 2013 federal & state tax preparation on line A sample certificate is included as Model Certificate Q in the Appendix. Free 2013 federal & state tax preparation on line The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line Kerosene for use in aviation by a state or local government. Free 2013 federal & state tax preparation on line   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). Free 2013 federal & state tax preparation on line The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. Free 2013 federal & state tax preparation on line The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Free 2013 federal & state tax preparation on line A sample certificate is included as Model Certificate P in the Appendix. Free 2013 federal & state tax preparation on line The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line Credit card purchases. Free 2013 federal & state tax preparation on line   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. Free 2013 federal & state tax preparation on line   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. Free 2013 federal & state tax preparation on line Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Free 2013 federal & state tax preparation on line While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. Free 2013 federal & state tax preparation on line The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Free 2013 federal & state tax preparation on line On a farm for farming purposes. Free 2013 federal & state tax preparation on line Off-highway business use. Free 2013 federal & state tax preparation on line In a boat engaged in commercial fishing. Free 2013 federal & state tax preparation on line In certain intercity and local buses. Free 2013 federal & state tax preparation on line In a school bus. Free 2013 federal & state tax preparation on line In a qualified local bus. Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit educational organization. Free 2013 federal & state tax preparation on line Exclusive use by a state, political subdivision of a state, or the District of Columbia. Free 2013 federal & state tax preparation on line In an aircraft or vehicle owned by an aircraft museum. Free 2013 federal & state tax preparation on line Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Free 2013 federal & state tax preparation on line See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Free 2013 federal & state tax preparation on line Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Free 2013 federal & state tax preparation on line This is in addition to all other taxes imposed on the sale or use of the fuel. Free 2013 federal & state tax preparation on line The section 4081(e) refund (discussed below) cannot be claimed. Free 2013 federal & state tax preparation on line If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. Free 2013 federal & state tax preparation on line No credit against any tax is allowed for this tax. Free 2013 federal & state tax preparation on line For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Free 2013 federal & state tax preparation on line Conditions to allowance of refund. Free 2013 federal & state tax preparation on line   A claim for refund of the tax is allowed only if all the following conditions are met. Free 2013 federal & state tax preparation on line A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Free 2013 federal & state tax preparation on line After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Free 2013 federal & state tax preparation on line The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Free 2013 federal & state tax preparation on line The person that paid the first tax has met the reporting requirements, discussed next. Free 2013 federal & state tax preparation on line Reporting requirements. Free 2013 federal & state tax preparation on line   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. Free 2013 federal & state tax preparation on line A model first taxpayer's report is shown in the Appendix as Model Certificate B. Free 2013 federal & state tax preparation on line The report must contain all information needed to complete the model. Free 2013 federal & state tax preparation on line   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Free 2013 federal & state tax preparation on line Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Free 2013 federal & state tax preparation on line Optional reporting. Free 2013 federal & state tax preparation on line   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. Free 2013 federal & state tax preparation on line However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. Free 2013 federal & state tax preparation on line Providing information. Free 2013 federal & state tax preparation on line   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. Free 2013 federal & state tax preparation on line If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Free 2013 federal & state tax preparation on line   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. Free 2013 federal & state tax preparation on line If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. Free 2013 federal & state tax preparation on line A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Free 2013 federal & state tax preparation on line The statement must contain all information necessary to complete the model. Free 2013 federal & state tax preparation on line   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. Free 2013 federal & state tax preparation on line Each buyer must be given a copy of the report. Free 2013 federal & state tax preparation on line Refund claim. Free 2013 federal & state tax preparation on line   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Free 2013 federal & state tax preparation on line You must make your claim for refund on Form 8849. Free 2013 federal & state tax preparation on line Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Free 2013 federal & state tax preparation on line Do not include this claim with a claim under another tax provision. Free 2013 federal & state tax preparation on line You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Free 2013 federal & state tax preparation on line You must submit the following information with your claim. Free 2013 federal & state tax preparation on line A copy of the first taxpayer's report (discussed earlier). Free 2013 federal & state tax preparation on line A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Free 2013 federal & state tax preparation on line Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Free 2013 federal & state tax preparation on line If applicable, the type of use number from Table 2-1 is indicated in each heading. Free 2013 federal & state tax preparation on line Type of use table. Free 2013 federal & state tax preparation on line   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. Free 2013 federal & state tax preparation on line For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Free 2013 federal & state tax preparation on line Table 2-1. Free 2013 federal & state tax preparation on line Type of Use Table No. Free 2013 federal & state tax preparation on line Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. Free 2013 federal & state tax preparation on line 1). Free 2013 federal & state tax preparation on line   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Free 2013 federal & state tax preparation on line Farm. Free 2013 federal & state tax preparation on line   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. Free 2013 federal & state tax preparation on line It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Free 2013 federal & state tax preparation on line A fish farm is an area where fish are grown or raised — not merely caught or harvested. Free 2013 federal & state tax preparation on line Farming purposes. Free 2013 federal & state tax preparation on line   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. Free 2013 federal & state tax preparation on line To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Free 2013 federal & state tax preparation on line To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Free 2013 federal & state tax preparation on line To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Free 2013 federal & state tax preparation on line To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Free 2013 federal & state tax preparation on line For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Free 2013 federal & state tax preparation on line Commodity means a single raw product. Free 2013 federal & state tax preparation on line For example, apples and peaches are two separate commodities. Free 2013 federal & state tax preparation on line To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. Free 2013 federal & state tax preparation on line , is incidental to your farming operations. Free 2013 federal & state tax preparation on line Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Free 2013 federal & state tax preparation on line   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. Free 2013 federal & state tax preparation on line However, see Custom application of fertilizer and pesticide, next. Free 2013 federal & state tax preparation on line   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. Free 2013 federal & state tax preparation on line For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. Free 2013 federal & state tax preparation on line Custom application of fertilizer and pesticide. Free 2013 federal & state tax preparation on line   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Free 2013 federal & state tax preparation on line Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Free 2013 federal & state tax preparation on line For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Free 2013 federal & state tax preparation on line For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. Free 2013 federal & state tax preparation on line Fuel used between airfield and farm. Free 2013 federal & state tax preparation on line   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Free 2013 federal & state tax preparation on line Fuel not used for farming. Free 2013 federal & state tax preparation on line   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Free 2013 federal & state tax preparation on line Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. Free 2013 federal & state tax preparation on line For personal use, such as mowing the lawn. Free 2013 federal & state tax preparation on line In processing, packaging, freezing, or canning operations. Free 2013 federal & state tax preparation on line In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Free 2013 federal & state tax preparation on line Off-highway business use (No. Free 2013 federal & state tax preparation on line 2). Free 2013 federal & state tax preparation on line   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. Free 2013 federal & state tax preparation on line The terms “highway vehicle,” “public highway,” and “registered” are defined below. Free 2013 federal & state tax preparation on line Do not consider any use in a boat as an off-highway business use. Free 2013 federal & state tax preparation on line   Off-highway business use includes fuels used in any of the following ways. Free 2013 federal & state tax preparation on line In stationary machines such as generators, compressors, power saws, and similar equipment. Free 2013 federal & state tax preparation on line For cleaning purposes. Free 2013 federal & state tax preparation on line In forklift trucks, bulldozers, and earthmovers. Free 2013 federal & state tax preparation on line   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Free 2013 federal & state tax preparation on line Example. Free 2013 federal & state tax preparation on line Caroline owns a landscaping business. Free 2013 federal & state tax preparation on line She uses power lawn mowers and chain saws in her business. Free 2013 federal & state tax preparation on line The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Free 2013 federal & state tax preparation on line The gasoline used in her personal lawn mower at home does not qualify. Free 2013 federal & state tax preparation on line Highway vehicle. Free 2013 federal & state tax preparation on line   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Free 2013 federal & state tax preparation on line Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Free 2013 federal & state tax preparation on line A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Free 2013 federal & state tax preparation on line A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Free 2013 federal & state tax preparation on line A special kind of cargo, goods, supplies, or materials. Free 2013 federal & state tax preparation on line Some off-highway task unrelated to highway transportation, except as discussed next. Free 2013 federal & state tax preparation on line Vehicles not considered highway vehicles. Free 2013 federal & state tax preparation on line   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Free 2013 federal & state tax preparation on line Specially designed mobile machinery for nontransportation functions. Free 2013 federal & state tax preparation on line A self-propelled vehicle is not a highway vehicle if all the following apply. Free 2013 federal & state tax preparation on line The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Free 2013 federal & state tax preparation on line The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Free 2013 federal & state tax preparation on line The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Free 2013 federal & state tax preparation on line The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Free 2013 federal & state tax preparation on line Vehicles specially designed for off-highway transportation. Free 2013 federal & state tax preparation on line A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. Free 2013 federal & state tax preparation on line To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Free 2013 federal & state tax preparation on line It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Free 2013 federal & state tax preparation on line Nontransportation trailers and semitrailers. Free 2013 federal & state tax preparation on line A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Free 2013 federal & state tax preparation on line For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Free 2013 federal & state tax preparation on line Public highway. Free 2013 federal & state tax preparation on line   A public highway includes any road in the United States that is not a private roadway. Free 2013 federal & state tax preparation on line This includes federal, state, county, and city roads and streets. Free 2013 federal & state tax preparation on line Registered. Free 2013 federal & state tax preparation on line   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. Free 2013 federal & state tax preparation on line Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Free 2013 federal & state tax preparation on line A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. Free 2013 federal & state tax preparation on line Dual use of propulsion motor. Free 2013 federal & state tax preparation on line   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. Free 2013 federal & state tax preparation on line It does not matter if the special equipment is mounted on the vehicle. Free 2013 federal & state tax preparation on line Example. Free 2013 federal & state tax preparation on line The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Free 2013 federal & state tax preparation on line The fuel used in the motor to run the mixer is not off-highway business use. Free 2013 federal & state tax preparation on line Use in separate motor. Free 2013 federal & state tax preparation on line   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. Free 2013 federal & state tax preparation on line If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. Free 2013 federal & state tax preparation on line You may make a reasonable estimate based on your operating experience and supported by your records. Free 2013 federal & state tax preparation on line   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. Free 2013 federal & state tax preparation on line Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Free 2013 federal & state tax preparation on line The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Free 2013 federal & state tax preparation on line Example. Free 2013 federal & state tax preparation on line Hazel owns a refrigerated truck. Free 2013 federal & state tax preparation on line It has a separate motor for the refrigeration unit. Free 2013 federal & state tax preparation on line The same tank supplies both motors. Free 2013 federal & state tax preparation on line Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Free 2013 federal & state tax preparation on line Therefore, 10% of the fuel is used in an off-highway business use. Free 2013 federal & state tax preparation on line Fuel lost or destroyed. Free 2013 federal & state tax preparation on line   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Free 2013 federal & state tax preparation on line Export (No. Free 2013 federal & state tax preparation on line 3). Free 2013 federal & state tax preparation on line   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. Free 2013 federal & state tax preparation on line Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Free 2013 federal & state tax preparation on line In a boat engaged in commercial fishing (No. Free 2013 federal & state tax preparation on line 4). Free 2013 federal & state tax preparation on line   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. Free 2013 federal & state tax preparation on line They include boats used in both fresh and salt water fishing. Free 2013 federal & state tax preparation on line They do not include boats used for both sport fishing and commercial fishing on the same trip. Free 2013 federal & state tax preparation on line In certain intercity and local buses (No. Free 2013 federal & state tax preparation on line 5). Free 2013 federal & state tax preparation on line   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Free 2013 federal & state tax preparation on line The bus must be engaged in one of the following activities. Free 2013 federal & state tax preparation on line Scheduled transportation along regular routes. Free 2013 federal & state tax preparation on line Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Free 2013 federal & state tax preparation on line Vans and similar vehicles used for van-pooling or taxi service do not qualify. Free 2013 federal & state tax preparation on line Available to the general public. Free 2013 federal & state tax preparation on line   This means you offer service to more than a limited number of persons or organizations. Free 2013 federal & state tax preparation on line If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. Free 2013 federal & state tax preparation on line A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Free 2013 federal & state tax preparation on line Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Free 2013 federal & state tax preparation on line In a qualified local bus (No. Free 2013 federal & state tax preparation on line 6). Free 2013 federal & state tax preparation on line   In a qualified local bus means fuel used in a bus meeting all the following requirements. Free 2013 federal & state tax preparation on line It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Free 2013 federal & state tax preparation on line It operates along scheduled, regular routes. Free 2013 federal & state tax preparation on line It has a seating capacity of at least 20 adults (excluding the driver). Free 2013 federal & state tax preparation on line It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Free 2013 federal & state tax preparation on line Intracity passenger land transportation. Free 2013 federal & state tax preparation on line   This is the land transportation of passengers between points located within the same metropolitan area. Free 2013 federal & state tax preparation on line It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Free 2013 federal & state tax preparation on line Under contract. Free 2013 federal & state tax preparation on line   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. Free 2013 federal & state tax preparation on line More than a nominal subsidy. Free 2013 federal & state tax preparation on line   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. Free 2013 federal & state tax preparation on line A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. Free 2013 federal & state tax preparation on line In a school bus (No. Free 2013 federal & state tax preparation on line 7). Free 2013 federal & state tax preparation on line   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Free 2013 federal & state tax preparation on line A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. Free 2013 federal & state tax preparation on line For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Free 2013 federal & state tax preparation on line 8). Free 2013 federal & state tax preparation on line   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. Free 2013 federal & state tax preparation on line In foreign trade (No. Free 2013 federal & state tax preparation on line 9). Free 2013 federal & state tax preparation on line   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Free 2013 federal & state tax preparation on line The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Free 2013 federal & state tax preparation on line In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Free 2013 federal & state tax preparation on line Certain helicopter and fixed-wing aircraft uses (No. Free 2013 federal & state tax preparation on line 10). Free 2013 federal & state tax preparation on line   Includes: Certain helicopter uses. Free 2013 federal & state tax preparation on line   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Free 2013 federal & state tax preparation on line Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Free 2013 federal & state tax preparation on line Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Free 2013 federal & state tax preparation on line Providing emergency medical transportation. Free 2013 federal & state tax preparation on line   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Free 2013 federal & state tax preparation on line For item (1), treat each flight segment as a separate flight. Free 2013 federal & state tax preparation on line Fixed-wing aircraft uses. Free 2013 federal & state tax preparation on line   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Free 2013 federal & state tax preparation on line Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Free 2013 federal & state tax preparation on line Providing emergency medical transportation. Free 2013 federal & state tax preparation on line The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Free 2013 federal & state tax preparation on line During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Free 2013 federal & state tax preparation on line Exclusive use by a qualified blood collector organization (No. Free 2013 federal & state tax preparation on line 11). Free 2013 federal & state tax preparation on line   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. Free 2013 federal & state tax preparation on line Qualified blood collector organization. Free 2013 federal & state tax preparation on line   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. Free 2013 federal & state tax preparation on line In a highway vehicle owned by the United States that is not used on a highway (No. Free 2013 federal & state tax preparation on line 12). Free 2013 federal & state tax preparation on line   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. Free 2013 federal & state tax preparation on line This use applies whether or not the vehicle is registered or required to be registered for highway use. Free 2013 federal & state tax preparation on line Exclusive use by a nonprofit educational organization (No. Free 2013 federal & state tax preparation on line 13). Free 2013 federal & state tax preparation on line   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. Free 2013 federal & state tax preparation on line It has a regular faculty and curriculum. Free 2013 federal & state tax preparation on line It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Free 2013 federal & state tax preparation on line   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. Free 2013 federal & state tax preparation on line Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Free 2013 federal & state tax preparation on line 14). Free 2013 federal & state tax preparation on line   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. Free 2013 federal & state tax preparation on line A state or local government is any state, any political subdivision thereof, or the District of Columbia. Free 2013 federal & state tax preparation on line An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. Free 2013 federal & state tax preparation on line Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Free 2013 federal & state tax preparation on line In an aircraft or vehicle owned by an aircraft museum (No. Free 2013 federal & state tax preparation on line 15). Free 2013 federal & state tax preparation on line   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. Free 2013 federal & state tax preparation on line It is exempt from income tax as an organization described in section 501(c)(3). Free 2013 federal & state tax preparation on line It is operated as a museum under a state (or District of Columbia) charter. Free 2013 federal & state tax preparation on line It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Free 2013 federal & state tax preparation on line   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Free 2013 federal & state tax preparation on line In military aircraft (No. Free 2013 federal & state tax preparation on line 16). Free 2013 federal & state tax preparation on line   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. Free 2013 federal & state tax preparation on line In commercial aviation (other than foreign trade). Free 2013 federal & state tax preparation on line   See Commercial aviation, earlier, for the definition. Free 2013 federal & state tax preparation on line Use in a train. Free 2013 federal & state tax preparation on line   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Free 2013 federal & state tax preparation on line This includes use in a locomotive, work train, switching engine, and track maintenance machine. Free 2013 federal & state tax preparation on line Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. Free 2013 federal & state tax preparation on line The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. Free 2013 federal & state tax preparation on line Biodiesel or renewable diesel mixture credit claimant. Free 2013 federal & state tax preparation on line   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Free 2013 federal & state tax preparation on line Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Free 2013 federal & state tax preparation on line   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Free 2013 federal & state tax preparation on line The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Free 2013 federal & state tax preparation on line Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. Free 2013 federal & state tax preparation on line Claim requirements. Free 2013 federal & state tax preparation on line   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Free 2013 federal & state tax preparation on line Alternative fuel credit claimant. Free 2013 federal & state tax preparation on line   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. Free 2013 federal & state tax preparation on line Carbon capture requirement. Free 2013 federal & state tax preparation on line   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. Free 2013 federal & state tax preparation on line Alternative fuel credit. Free 2013 federal & state tax preparation on line   The registered alternative fueler is the person eligible to make the claim. Free 2013 federal & state tax preparation on line An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. Free 2013 federal & state tax preparation on line An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Free 2013 federal & state tax preparation on line Alternative fuel mixture credit claimant. Free 2013 federal & state tax preparation on line   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. Free 2013 federal & state tax preparation on line The credit is based on the gallons of alternative fuel in the mixture. Free 2013 federal & state tax preparation on line An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Free 2013 federal & state tax preparation on line Registration. Free 2013 federal & state tax preparation on line   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Free 2013 federal & state tax preparation on line See Registration Requirements in chapter 1. Free 2013 federal & state tax preparation on line Credits for fuel provide incentive for United States production. Free 2013 federal & state tax preparation on line   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. Free 2013 federal & state tax preparation on line The United States includes any possession of the United States. Free 2013 federal & state tax preparation on line Credit for fuels derived from paper or pulp production. Free 2013 federal & state tax preparation on line   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. Free 2013 federal & state tax preparation on line How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. Free 2013 federal & state tax preparation on line Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Free 2013 federal & state tax preparation on line See Notice 2005-4 and the Instructions for Form 720 for more information. Free 2013 federal & state tax preparation on line Also see Notice 2013-26 on page 984 of I. Free 2013 federal & state tax preparation on line R. Free 2013 federal & state tax preparation on line B. Free 2013 federal & state tax preparation on line 2013-18 at www. Free 2013 federal & state tax preparation on line irs. Free 2013 federal & state tax preparation on line gov/pub/irs-irbs/irb13-18. Free 2013 federal & state tax preparation on line pdf; and see chapter 2, later. Free 2013 federal & state tax preparation on line Coordination with income tax credit. Free 2013 federal & state tax preparation on line   Only one credit may be taken for any amount of biodiesel or renewable diesel. Free 2013 federal & state tax preparation on line If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. Free 2013 federal & state tax preparation on line   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. Free 2013 federal & state tax preparation on line Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Free 2013 federal & state tax preparation on line   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. Free 2013 federal & state tax preparation on line   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. Free 2013 federal & state tax preparation on line Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Free 2013 federal & state tax preparation on line This section also covers recordkeeping requirements and when to include the credit or refund in your income. Free 2013 federal & state tax preparation on line Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. Free 2013 federal & state tax preparation on line In some cases, you will have to attach additional information. Free 2013 federal & state tax preparation on line You need to keep records that support your claim for a credit or refund. Free 2013 federal & state tax preparation on line Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Free 2013 federal & state tax preparation on line Ultimate purchaser. Free 2013 federal & state tax preparation on line   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. Free 2013 federal & state tax preparation on line If you are an ultimate purchaser, you must keep the following records. Free 2013 federal & state tax preparation on line The number of gallons purchased and used during the period covered by your claim. Free 2013 federal & state tax preparation on line The dates of the purchases. Free 2013 federal & state tax preparation on line The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Free 2013 federal & state tax preparation on line The nontaxable use for which you used the fuel. Free 2013 federal & state tax preparation on line The number of gallons used for each nontaxable use. Free 2013 federal & state tax preparation on line It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Free 2013 federal & state tax preparation on line If the fuel is exported, you must have proof of exportation. Free 2013 federal & state tax preparation on line   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. Free 2013 federal & state tax preparation on line Exceptions. Free 2013 federal & state tax preparation on line    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. Free 2013 federal & state tax preparation on line However, see Claims by credit card issuers, later, for an exception. Free 2013 federal & state tax preparation on line The ultimate purchaser may not claim a credit or refund as follows. Free 2013 federal & state tax preparation on line The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. Free 2013 federal & state tax preparation on line A new certificate is required each year or when any information in the current certificate expires. Free 2013 federal & state tax preparation on line The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. Free 2013 federal & state tax preparation on line A new waiver is required each year or when any information in the current waiver expires. Free 2013 federal & state tax preparation on line The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. Free 2013 federal & state tax preparation on line A new waiver is required each year or when any information in the current waiver expires. Free 2013 federal & state tax preparation on line The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. Free 2013 federal & state tax preparation on line A new certificate is required each year or when any information in the current certificate expires. Free 2013 federal & state tax preparation on line Registered ultimate vendor. Free 2013 federal & state tax preparation on line   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. Free 2013 federal & state tax preparation on line If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Free 2013 federal & state tax preparation on line   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. Free 2013 federal & state tax preparation on line You are required to have a valid certificate or waiver in your possession in order to make the claim. Free 2013 federal & state tax preparation on line   In addition, you must have a registration number that has not been revoked or suspended. Free 2013 federal & state tax preparation on line See Form 637. Free 2013 federal & state tax preparation on line State use. Free 2013 federal & state tax preparation on line   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. Free 2013 federal & state tax preparation on line If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. Free 2013 federal & state tax preparation on line The name and taxpayer identification number of each person (government unit) that bought the fuel. Free 2013 federal & state tax preparation on line The number of gallons sold to each person. Free 2013 federal & state tax preparation on line An unexpired certificate from the buyer. Free 2013 federal & state tax preparation on line See Model Certificate P in the Appendix. Free 2013 federal & state tax preparation on line The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. Free 2013 federal & state tax preparation on line Nonprofit educational organization and state use. Free 2013 federal & state tax preparation on line   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. Free 2013 federal & state tax preparation on line If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. Free 2013 federal & state tax preparation on line The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Free 2013 federal & state tax preparation on line The number of gallons sold to each person. Free 2013 federal & state tax preparation on line An unexpired certificate from the buyer. Free 2013 federal & state tax preparation on line See Model Certificate M in the Appendix. Free 2013 federal & state tax preparation on line  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. Free 2013 federal & state tax preparation on line Blocked pump. Free 2013 federal & state tax preparation on line   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Free 2013 federal & state tax preparation on line If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. Free 2013 federal & state tax preparation on line The date of each sale. Free 2013 federal & state tax preparation on line The name and address of the buyer. Free 2013 federal & state tax preparation on line The number of gallons sold to that buyer. Free 2013 federal & state tax preparation on line Certain intercity and local bus use. Free 2013 federal & state tax preparation on line   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. Free 2013 federal & state tax preparation on line You must keep the following information. Free 2013 federal & state tax preparation on line The date of each sale. Free 2013 federal & state tax preparation on line The name and address of the buyer. Free 2013 federal & state tax preparation on line The number of gallons sold to the buyer. Free 2013 federal & state tax preparation on line A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line See Model Waiver N in the Appendix. Free 2013 federal & state tax preparation on line Kerosene for use in commercial aviation or noncommercial aviation. Free 2013 federal & state tax preparation on line   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. Free 2013 federal & state tax preparation on line See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Free 2013 federal & state tax preparation on line You must keep the following information. Free 2013 federal & state tax preparation on line The date of each sale. Free 2013 federal & state tax preparation on line The name and address of the buyer. Free 2013 federal & state tax preparation on line The number of gallons sold to the buyer. Free 2013 federal & state tax preparation on line A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line See Model Waiver L in the Appendix. Free 2013 federal & state tax preparation on line Kerosene for use in nonexempt, noncommercial aviation. Free 2013 federal & state tax preparation on line   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Free 2013 federal & state tax preparation on line You must keep the following information. Free 2013 federal & state tax preparation on line The date of each sale. Free 2013 federal & state tax preparation on line The name and address of the buyer. Free 2013 federal & state tax preparation on line The number of gallons sold to the buyer. Free 2013 federal & state tax preparation on line A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Free 2013 federal & state tax preparation on line See Model Certificate Q in the Appendix. Free 2013 federal & state tax preparation on line Claims by credit card issuers. Free 2013 federal & state tax preparation on line   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. Free 2013 federal & state tax preparation on line An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). Free 2013 federal & state tax preparation on line   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. Free 2013 federal & state tax preparation on line However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. Free 2013 federal & state tax preparation on line   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. Free 2013 federal & state tax preparation on line A state is not allowed to make a claim for these fuels. Free 2013 federal & state tax preparation on line However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. Free 2013 federal & state tax preparation on line   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Free 2013 federal & state tax preparation on line The total number of gallons. Free 2013 federal & state tax preparation on line Its registration number. Free 2013 federal & state tax preparation on line A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. Free 2013 federal & state tax preparation on line A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. Free 2013 federal & state tax preparation on line Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. Free 2013 federal & state tax preparation on line Taxpayer identification number. Free 2013 federal & state tax preparation on line   To file a claim, you must have a taxpayer identification number. Free 2013 federal & state tax preparation on line Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. Free 2013 federal & state tax preparation on line   If you normally file only a U. Free 2013 federal & state tax preparation on line S. Free 2013 federal & state tax preparation on line individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Free 2013 federal & state tax preparation on line You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Free 2013 federal & state tax preparation on line To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Free 2013 federal & state tax preparation on line   If you operate a business, use your EIN. Free 2013 federal & state tax preparation on line If you do not have an EIN, you may apply for one online. Free 2013 federal & state tax preparation on line Go to the IRS website at irs. Free 2013 federal & state tax preparation on line gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Free 2013 federal & state tax preparation on line You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free 2013 federal & state tax preparation on line Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Free 2013 federal & state tax preparation on line Complete and attach to Form 8849 the appropriate Form 8849 schedules. Free 2013 federal & state tax preparation on line The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Free 2013 federal & state tax preparation on line If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Free 2013 federal & state tax preparation on line See the Instructions for Form 720. Free 2013 federal & state tax preparation on line Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. Free 2013 federal & state tax preparation on line The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. Free 2013 federal & state tax preparation on line The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. Free 2013 federal & state tax preparation on line To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. Free 2013 federal & state tax preparation on line Only one claim may be made for any particular amount of alternative fuel. Free 2013 federal & state tax preparation on line Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. Free 2013 federal & state tax preparation on line See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Free 2013 federal & state tax preparation on line A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. Free 2013 federal & state tax preparation on line If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Free 2013 federal & state tax preparation on line Credit only. Free 2013 federal & state tax preparation on line   You can claim the following taxes only as a credit on Form 4136. Free 2013 federal & state tax preparation on line Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Free 2013 federal & state tax preparation on line Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Free 2013 federal & state tax preparation on line Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Free 2013 federal & state tax preparation on line Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). Free 2013 federal & state tax preparation on line When to file. Free 2013 federal & state tax preparation on line   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). Free 2013 federal & state tax preparation on line You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Free 2013 federal & state tax preparation on line Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. Free 2013 federal & state tax preparation on line How to claim a credit. Free 2013 federal & state tax preparation on line   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Free 2013 federal & state tax preparation on line Individuals. Free 2013 federal & state tax preparation on line   You claim the credit on the “Credits from” line of Form 1040. Free 2013 federal & state tax preparation on line Also check box b on that line. Free 2013 federal & state tax preparation on line If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Free 2013 federal & state tax preparation on line Partnerships. Free 2013 federal & state tax preparation on line   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Free 2013 federal & state tax preparation on line , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Letter 2257C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is in response to your oral or written request for a pay off amount for any balance due account you have with us.

What do I have to do?

Pay the amount indicated by the date provided in the letter.

How much time do I have?

The pay off date is included in the letter.

What happens if I don't take any action?

If you cannot make this payment you should call us immediately to make other arrangements to pay.

Who should I contact?

A telephone number will be provided in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Free 2013 Federal & State Tax Preparation On Line

Free 2013 federal & state tax preparation on line Index Symbols Árboles y plantas Costo de, cuando se trata de pérdidas por hecho fortuito o robo, Deterioro progresivo. Free 2013 federal & state tax preparation on line , Jardines. Free 2013 federal & state tax preparation on line Órdenes de relaciones domésticas calificadas (QDRO) Reinversión de distribución de plan de jubilación, Orden de relaciones domésticas calificadas (QDRO, por sus siglas en inglés). Free 2013 federal & state tax preparation on line A Abandono de vivienda, Abandono. Free 2013 federal & state tax preparation on line Abogados Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Aborto Posibilidad de deducir como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Accidentes, automovilísticos, Pérdidas deducibles. Free 2013 federal & state tax preparation on line Determinación de valor, Valor de automóviles. Free 2013 federal & state tax preparation on line Negligencia o acto intencionado como causa, Pérdidas no deducibles. Free 2013 federal & state tax preparation on line Acciones, Excepciones para tipos especiales de reembolso. Free 2013 federal & state tax preparation on line (see also Valores) Acciones conforme a la sección 1244 Pérdidas sobre, Pérdidas en Acciones Conforme a la Sección 1244 (Pequeño Negocio) Acciones fraccionarias Pago por, Acciones fraccionarias. Free 2013 federal & state tax preparation on line Acciones preferentes Rescatables por una prima, Acciones preferentes rescatables por una prima. Free 2013 federal & state tax preparation on line Acciones y bonos convertibles, Acciones y bonos convertibles. Free 2013 federal & state tax preparation on line Accionistas, Excepciones para tipos especiales de reembolso. Free 2013 federal & state tax preparation on line (see also Valores) Deudas, Deuda de accionistas. Free 2013 federal & state tax preparation on line ACRS (Sistema acelerado de recuperación de costos) Propiedad de alquiler Impuesto mínimo alternativo, Impuesto mínimo alternativo. Free 2013 federal & state tax preparation on line Actividad pasiva, Otras transacciones de bienes. Free 2013 federal & state tax preparation on line Declaración de ganancias o pérdidas, Ganancias y pérdidas provenientes de una actividad pasiva. Free 2013 federal & state tax preparation on line Pérdidas, Pérdidas de actividades de alquiler. Free 2013 federal & state tax preparation on line , Pérdidas de actividades pasivas. Free 2013 federal & state tax preparation on line Excepción para agentes de bienes raíces, Agentes de bienes raíces. Free 2013 federal & state tax preparation on line Intereses de inversión y, Intereses Procedentes de Inversiones Propiedad de alquiler, Límites sobre las Pérdidas de Alquiler, Límites sobre las Actividades Pasivas, Límites sobre las deducciones y los créditos de actividades pasivas. Free 2013 federal & state tax preparation on line Actividad sustancial remunerada, Actividad sustancial remunerada. Free 2013 federal & state tax preparation on line Actividades ilegales Cómo declarar, Actividades ilegales. Free 2013 federal & state tax preparation on line Actividades sin fines de lucro, Actividad sin fines de lucro. Free 2013 federal & state tax preparation on line Activos no de capital, Bienes de Capital y Bienes que no Son de Capital Acuerdo de manutención múltiple, Acuerdo de Manutención Múltiple Acuerdos de separación Definición para propósitos de la pensión para el cónyuge divorciado, Documento (instrumento) de divorcio o separación judicial. Free 2013 federal & state tax preparation on line Acuerdos viáticos, Acuerdos viáticos. Free 2013 federal & state tax preparation on line , Exclusión por enfermedad mortal. Free 2013 federal & state tax preparation on line Acuse de recibo, Acuse de recibo. Free 2013 federal & state tax preparation on line Administradores, de patrimonio (see Albaceas y administradores) Adopción Ayuda provista por el empleador, Ayuda para Adopción Crédito tributario por hijos, Hijo adoptivo. Free 2013 federal & state tax preparation on line (see also Crédito tributario por hijos) Créditos, Gastos Personales, Crédito por Adopción Casados que presentan la declaración por separado, Reglas Especiales Cómo reclamar los, Cuándo reclamar el crédito. Free 2013 federal & state tax preparation on line Excepción por hijo adoptivo, Excepción por hijo adoptivo. Free 2013 federal & state tax preparation on line Exención por hijo, Gastos Personales Gastos médicos y dentales del hijo adoptivo, Hijo Calificado Gastos no deducibles Cuidado de crianza previo a, ninguna deducción caritativa, Padres de crianza. Free 2013 federal & state tax preparation on line Ninguna deducción caritativa por, Gastos Personales Hijo extranjero, Hijo extranjero. Free 2013 federal & state tax preparation on line Número de identificación de contribuyente en proceso de adopción, Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Free 2013 federal & state tax preparation on line Número de identificación del contribuyente, Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Free 2013 federal & state tax preparation on line Número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), Número de identificación del contribuyente en proceso de adopción. Free 2013 federal & state tax preparation on line Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Free 2013 federal & state tax preparation on line Números de identificación del contribuyente (TIN, por sus siglas en inglés). Free 2013 federal & state tax preparation on line , Número de identificación del contribuyente en proceso de adopción. Free 2013 federal & state tax preparation on line Agente corredor bursátil Recibir dividendos, cómo declararlos en el Formulario 1099-MISC, Formulario 1099-MISC. Free 2013 federal & state tax preparation on line Agentes, Pérdidas sobre ventas o canjes de bienes. Free 2013 federal & state tax preparation on line (see also Fiduciarios) Firmar la declaración, Cuándo puede firmar otra persona por usted. Free 2013 federal & state tax preparation on line Ingresos pagados a, Pago a un agente. Free 2013 federal & state tax preparation on line Agentes de bolsa Arreglos IRA con, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Formulario 1099-B, Ventas y Canjes Agentes de seguros Deducción de gastos, Empleados estatutarios. Free 2013 federal & state tax preparation on line Agricultura Actividad sin fines de lucro, Actividad sin fines de lucro. Free 2013 federal & state tax preparation on line Deuda cancelada, trato de, Deuda excluida. Free 2013 federal & state tax preparation on line Dividendos de patrocinio, Dividendos de patrocinio. Free 2013 federal & state tax preparation on line Agua embotellada, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Ahorro de energía Descuentos de servicios públicos, Descuentos de servicios públicos. Free 2013 federal & state tax preparation on line Medidas y modificaciones, Medidas de ahorro de energía. Free 2013 federal & state tax preparation on line Subsidios, Subsidios por ahorro de energía. Free 2013 federal & state tax preparation on line Exclusión como ajuste a la base, Exclusión de subsidios por sistemas de ahorro de energía. Free 2013 federal & state tax preparation on line Ahorros Bonos, Bonos de Ahorro de los Estados Unidos, Intereses de bonos de ahorro de los EE. Free 2013 federal & state tax preparation on line UU. Free 2013 federal & state tax preparation on line declarados anteriormente. Free 2013 federal & state tax preparation on line Bonos de ahorro utilizados para estudios, Programa de Bonos de Ahorro para Estudios Certificado, Certificados de depósito y otras cuentas de intereses diferidos. Free 2013 federal & state tax preparation on line , Certificados de depósito. Free 2013 federal & state tax preparation on line Ajuste por deudas, Ajuste por deudas. Free 2013 federal & state tax preparation on line Ajustes, Ajustes y elementos de preferencia tributaria. Free 2013 federal & state tax preparation on line Alaska Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Free 2013 federal & state tax preparation on line Alaska Permanent Fund (Dividendos del Fondo Permanente de Alaska), Dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). Free 2013 federal & state tax preparation on line Albaceas y administradores, Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Transacciones entre partes vinculadas, Pérdidas sobre ventas o canjes de bienes. Free 2013 federal & state tax preparation on line Alivio de la responsabilidad tributaria del cónyuge inocente Declaraciones conjuntas, Alivio tributario en el caso de obligación conjunta. Free 2013 federal & state tax preparation on line Formulario 8857(SP), Alivio tributario en el caso de obligación conjunta. Free 2013 federal & state tax preparation on line Alivio equitativo (see Alivio de la responsabilidad tributaria del cónyuge inocente) Alojamiento, Alojamiento. Free 2013 federal & state tax preparation on line (see Gastos de comida y alojamiento) Alquiler de oficina, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Alquiler de terreno rescatable Deducción como intereses hipotecarios, Alquiler de terreno rescatable. Free 2013 federal & state tax preparation on line Alquileres por cobrar Ingresos, Alquileres por cobrar. Free 2013 federal & state tax preparation on line Alternativas para presentar la declaración de impuestos Por medios electrónicos (see Sistema electrónico e-file para la presentación de declaraciones ) Amenazas Pérdidas debido a, Robo Amortización Primas sobre bonos, trato de, Amortización de primas sobre bonos. Free 2013 federal & state tax preparation on line AMT (see Impuesto mínimo alternativo (AMT, por sus siglas en inglés)) Ancianos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Crédito para, Reglas Especiales (see Ancianos o personas incapacitadas, crédito para) Cuidados a largo plazo (see Contratos de seguro de cuidados a largo plazo) Deducción estándar para personas que tengan 65 años de edad o más, Introduction, Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. Free 2013 federal & state tax preparation on line Residencia de ancianos, Residencia de ancianos. Free 2013 federal & state tax preparation on line Ancianos o personas incapacitadas, crédito para, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Casados que presentan la declaración por, Reglas Especiales Anexo, Donaciones Para Reducir la Deuda Pública, Proveedores de cuidado de menores. Free 2013 federal & state tax preparation on line , Servicios de ayuda para obtener otro trabajo. Free 2013 federal & state tax preparation on line , Vivienda. Free 2013 federal & state tax preparation on line , Pagos por enfermedad conforme a la ley del seguro ferroviario. Free 2013 federal & state tax preparation on line (see also Formulario 1040) A-F, R, SE del Formulario 1040 (see Formulario 1040) B (Formulario 1040A), Parte I, Formulario 1040A. Free 2013 federal & state tax preparation on line K-1 Beneficiarios que reciben ingresos de un caudal hereditario o fideicomiso. Free 2013 federal & state tax preparation on line , Beneficiario de un caudal hereditario o fideicomiso. Free 2013 federal & state tax preparation on line Ingresos de sociedad anónima de tipo S, Anexo K-1 (Formulario 1120S). Free 2013 federal & state tax preparation on line Ingresos de sociedades colectivas, Anexo K-1 (Formulario 1065). Free 2013 federal & state tax preparation on line K-1, Formulario 1041, Beneficiario de un caudal hereditario o fideicomiso. Free 2013 federal & state tax preparation on line R (Formulario 1040A o Formulario 1040), El Crédito Calculado por Usted Mismo Anexos A-F, R, SE (Formulario 1040) (see Formulario 1040) Anfitrión o anfitriona, Anfitrión o Anfitriona Año fiscal, Períodos Contables, Contribuyentes según año fiscal. Free 2013 federal & state tax preparation on line , Años Fiscales Año tributario, ¿Cuándo Tengo que Presentar la Declaración?, ¿Cuándo Declaro los Ingresos y Gastos?, Períodos Contables (see also Períodos contables) Año tributario corto Cambio al período contable anual, Personas que no reúnen los requisitos para la deducción estándar. Free 2013 federal & state tax preparation on line Antigüedades (see Artículos coleccionables) Anualidades, Reinversiones (see also Reinversiones) Anualidad de sobreviviente, Sobrevivientes y Beneficiarios Anualidades compradas, Anualidades compradas. Free 2013 federal & state tax preparation on line Anualidades de jubilación, Planes de Jubilación, Pensiones y Anualidades (see also Planes de jubilación) Arreglos IRA como, Tipos de arreglos IRA tradicionales. Free 2013 federal & state tax preparation on line Beneficios de varios planes, Más de un programa. Free 2013 federal & state tax preparation on line , Más de una anualidad. Free 2013 federal & state tax preparation on line Cálculo del costo, Costo (Inversión en el Contrato) Canje de pólizas de seguros y anualidades, Pólizas de seguros y anualidades. Free 2013 federal & state tax preparation on line Declaración conjunta, Declaración conjunta. Free 2013 federal & state tax preparation on line Declaración de, Cómo Hacer la Declaración Distribuciones de suma global, Distribuciones de Suma Global Distribuciones prematuras de, Impuesto sobre Distribuciones Prematuras Contratos de anualidad diferida, Tasa del 5% en ciertas distribuciones prematuras de contratos de anualidad diferida. Free 2013 federal & state tax preparation on line , Excepciones adicionales para contratos de anualidad no calificados. Free 2013 federal & state tax preparation on line Impuesto estimado, Retención e impuesto estimado. Free 2013 federal & state tax preparation on line Inversión no recuperada, Inversión no Recuperada en una Anualidad Inversión no recuperada del difunto en, Formulario W-2. Free 2013 federal & state tax preparation on line Límite de exclusión, Límite de exclusión. Free 2013 federal & state tax preparation on line Método simplificado para calcular la parte exenta de impuestos del pago de la anualidad, Método Simplificado Anualidad de sobreviviente, Sobrevivientes de jubilados. Free 2013 federal & state tax preparation on line Hoja de trabajo, Cómo usar el Método Simplificado. Free 2013 federal & state tax preparation on line Pagos garantizados, Pagos garantizados. Free 2013 federal & state tax preparation on line Pagos parcialmente tributables, Pagos parcialmente tributables. Free 2013 federal & state tax preparation on line Préstamos del plan, Préstamos. Free 2013 federal & state tax preparation on line Regla General Anualidades compradas, Anualidades compradas. Free 2013 federal & state tax preparation on line Regla general Anualidad cuya fecha de inicio es anterior al 19 de noviembre de 1996, Anualidad cuya fecha de inicio es anterior al 19 de noviembre de 1996. Free 2013 federal & state tax preparation on line Anualidad de sobreviviente, Sobrevivientes de jubilados. Free 2013 federal & state tax preparation on line Planes no calificados y planes calificados para beneficiarios mayores de 75 años de edad, Quién tiene que usar la Regla General. Free 2013 federal & state tax preparation on line Reinversiones, Reinversiones Retención, Formulario W-2. Free 2013 federal & state tax preparation on line , Pensiones y Anualidades, Retención e impuesto estimado. Free 2013 federal & state tax preparation on line Venta de, Venta de Anualidad Ganancia como ingreso ordinario, Intercambio exento de impuestos. Free 2013 federal & state tax preparation on line Aplazamiento de la declaración de una ganancia Venta de vivienda, Base Ajustada Base ajustada, Ganancia aplazada de la venta de una vivienda. Free 2013 federal & state tax preparation on line Aplazamientos electivos Límites, Aplazamientos electivos. Free 2013 federal & state tax preparation on line Aportaciones, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida (see also Aportaciones para campañas políticas) Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. Free 2013 federal & state tax preparation on line Aportaciones a un fondo de ayuda económica, Aportaciones a un Fondo de Ayuda Económica Aportaciones para campañas políticas, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Aportes, Aportes para campañas políticas. Free 2013 federal & state tax preparation on line (see also Aportes para campañas políticas) Aportes para campañas políticas, Aportes para campañas políticas. Free 2013 federal & state tax preparation on line Apoyo administrativo, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Arreglos de ahorros para la jubilación, Reglas Especiales (see also Cuentas Roth IRA ) Aportaciones Crédito por (see Crédito por aportaciones a arreglos de ahorros para la jubilación) Arreglos de ahorros para la jubilación (IRA) Retención, Pensiones y Anualidades Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Reglas Especiales, Reinversiones, Arreglos de Ahorros para la Jubilación (Arreglos IRA), Reinversiones, Arreglos Roth IRA , Información adicional. Free 2013 federal & state tax preparation on line (see also Reinversiones) 70 años y medio de edad Distribuciones obligatorias a, Dueños de arreglos IRA. Free 2013 federal & state tax preparation on line , Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Límite a las aportaciones a, Regla de la edad de 70 años y medio. Free 2013 federal & state tax preparation on line Abrir un arreglo, ¿Quién Puede Abrir un Arreglo IRA Tradicional? Dónde abrir un arreglo, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fecha de, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Aportaciones, Reglas Especiales, Arreglos de ahorros para la jubilación. Free 2013 federal & state tax preparation on line Aportación a un arreglo Roth IRA para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. Free 2013 federal & state tax preparation on line Cómo indicar el año de la aportación, Cómo indicar el año de la aportación. Free 2013 federal & state tax preparation on line en Exceso, Aportaciones en Exceso Fecha del, ¿Cuándo se Pueden Hacer Aportaciones? No deducibles, Aportaciones no Deducibles No se exigen anualmente, No es obligatorio hacer aportaciones. Free 2013 federal & state tax preparation on line Presentación de la declaración antes de hacer una aportación, Presentación de la declaración antes de hacer una aportación. Free 2013 federal & state tax preparation on line Retiro antes de la fecha de vencimiento, Aportaciones devueltas antes de la fecha de vencimiento del plazo de entrega de la declaración. Free 2013 federal & state tax preparation on line Aportaciones en Exceso, Aportaciones en Exceso Aportaciones no deducibles, Aportaciones no Deducibles Impuestos sobre ganancias derivadas de, Impuestos sobre ganancias derivadas de aportaciones no deducibles. Free 2013 federal & state tax preparation on line Retiro prematuro, Aportaciones no deducibles. Free 2013 federal & state tax preparation on line Arreglos IRA heredados, Pensión o arreglo IRA heredado. Free 2013 federal & state tax preparation on line , Arreglos IRA Heredados, Arreglos IRA heredados. Free 2013 federal & state tax preparation on line Distribuciones obligatorias, Beneficiarios. Free 2013 federal & state tax preparation on line Arreglos IRA Kay Bailey Hutchison del cónyuge, Recordatorios, Límite de aportaciones a los arreglos Kay Bailey Hutchison IRA para cónyuges. Free 2013 federal & state tax preparation on line , Arreglo Kay Bailey Hutchison IRA para el cónyuge. Free 2013 federal & state tax preparation on line , Si su cónyuge tiene cobertura. Free 2013 federal & state tax preparation on line Base de costo, Base de costos. Free 2013 federal & state tax preparation on line , Tributables en parte. Free 2013 federal & state tax preparation on line Cargos administrativos, Honorarios por Administración de un Fideicomiso de Arreglos IRA Cómo declarar Distribuciones, Cómo declarar distribuciones tributables en la declaración. Free 2013 federal & state tax preparation on line Recaracterización de aportaciones, Cómo declarar una recaracterización. Free 2013 federal & state tax preparation on line Contribuyentes divorciados, Traspasos a Raíz de un Divorcio Crédito por aportaciones a arreglos de ahorros para la jubilación, Reglas Especiales Crédito por aportaciones a cuentas de ahorros para la jubilación, Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Deducción por, ¿Cuánto se Puede Deducir? Reducción paulatina, Reducción paulatina de la deducción. Free 2013 federal & state tax preparation on line Definición de, Arreglos IRA Tradicionales Distribuciones A 59 años y medio de edad, Regla de la edad de 59 años y medio. Free 2013 federal & state tax preparation on line , Excepciones. Free 2013 federal & state tax preparation on line Distribuciones mínimas obligatorias (see este encabezamiento: Distribuciones obligatorias) (see este encabezamiento: Distribuciones obligatorias) Distribuciones obligatorias, Distribuciones obligatorias. Free 2013 federal & state tax preparation on line , ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) Acumulaciones en exceso, Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) Edad de 59 años y medio para fines de la distribución, Regla de la edad de 59 años y medio. Free 2013 federal & state tax preparation on line Excepción a la regla, Excepciones. Free 2013 federal & state tax preparation on line Fecha de tributación, Arreglos IRA Tradicionales Formularios que debe presentar Formulario 1099-R para declarar distribuciones, Distribuciones declaradas en el Formulario 1099-R. Free 2013 federal & state tax preparation on line Formularios que se han de utilizar El Formulario 8606 para aportaciones no deducibles, Recordatorios Honorarios de administración, Honorarios de fideicomisarios. Free 2013 federal & state tax preparation on line , Honorarios de fideicomisarios. Free 2013 federal & state tax preparation on line Honorarios por administración de un fideicomiso, Honorarios por Administración de un Fideicomiso de Arreglos IRA Imponibilidad, Excepciones. Free 2013 federal & state tax preparation on line Distribuciones, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) Cálculo de, Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés). Free 2013 federal & state tax preparation on line Ingresos ordinarios, distribuciones como, Ingresos ordinarios. Free 2013 federal & state tax preparation on line Intereses devengados de, trato de, Recordatorios Límites a las aportaciones, ¿Cuánto se Puede Aportar?, Límite general. Free 2013 federal & state tax preparation on line Más de 50 años de edad,, Límite general. Free 2013 federal & state tax preparation on line Menos de 50 años de edad,, Límite general. Free 2013 federal & state tax preparation on line Matrimonios (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) Multas, ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Aportaciones en Exceso, Aportaciones en Exceso Declaración de exceso de aportaciones no deducibles, Multa por declarar aportaciones en exceso. Free 2013 federal & state tax preparation on line Distribuciones obligatorias, no realizar, ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias), Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) No se presenta el Formulario 8606 para aportaciones no deducibles, Recordatorios, Multa por no presentar el Formulario 8606. Free 2013 federal & state tax preparation on line Transacciones prohibidas, Efecto sobre un arreglo IRA. Free 2013 federal & state tax preparation on line Participantes en un plan del empleador para la jubilación, Si está cubierto por un plan del empleador para la jubilación. Free 2013 federal & state tax preparation on line , Límite si se Tiene Cobertura bajo un Plan del Empleador Personas que trabajan por cuenta propia, Ingresos de trabajo por cuenta propia. Free 2013 federal & state tax preparation on line Recaracterización de la aportación, Recaracterizaciones Remuneración, definida, ¿Qué es remuneración? Retención, Retención. Free 2013 federal & state tax preparation on line Retiros, ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA?, Cómo tratar las aportaciones retiradas. Free 2013 federal & state tax preparation on line Obligatorios (see este encabezamiento: Distribuciones obligatorias) Prematuros (see Retiro prematuro de una cuenta de intereses diferidos) Se permiten traspasos, ¿Puede Traspasar Activos de un Plan de Jubilación? A un arreglo Roth IRA, Traspasos a un arreglo Roth IRA. Free 2013 federal & state tax preparation on line , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Tipos de, Tipos de arreglos IRA tradicionales. Free 2013 federal & state tax preparation on line Transacciones prohibidas, Transacciones Prohibidas Traspasos de Fideicomisario a Fideicomisaro, Traspaso de Fideicomisario a Fideicomisario Arreglo IRA a arreglo Roth IRA , Métodos de conversión. Free 2013 federal & state tax preparation on line Arreglos de ahorros para la jubilación designados Roth , Arreglos de ahorros para la jubilación designados Roth. Free 2013 federal & state tax preparation on line , Arreglos de ahorros para la jubilación designados Roth. Free 2013 federal & state tax preparation on line Definición, Arreglos de ahorros para la jubilación designados Roth. Free 2013 federal & state tax preparation on line Arreglos IRA tradicionales (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Arreglos Roth IRA, Arreglos Roth IRA , Reinversión de un arreglo Roth IRA , Información adicional. Free 2013 federal & state tax preparation on line (see also Reinversiones) Abrir un arreglo, ¿Cuándo se Puede Abrir un Arreglo Roth IRA? Aportaciones, ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? A un arreglo IRA tradicional para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. Free 2013 federal & state tax preparation on line Aportaciones sólo a arreglos Roth IRA , Arreglos Roth IRA solamente. Free 2013 federal & state tax preparation on line Ninguna deducción por, ¿Qué Es un Arreglo Roth IRA? Plazo para hacer, ¿Cuándo se Pueden Hacer Aportaciones? Aportaciones del cónyuge, ¿Se pueden hacer aportaciones a un arreglo Roth IRA a favor del cónyuge? Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Conversión, Conversiones Conversiones fallidas y recaracterizaciones, Recaracterizaciones Definición de, ¿Qué Es un Arreglo Roth IRA? Distribuciones Distribuciones calificadas, ¿Qué son las distribuciones calificadas? Edad Distribuciones hechas después de la edad de 59 años y medio, ¿Qué son las distribuciones calificadas? No exsite un límite para aportaciones, ¿Existe un límite de edad para las aportaciones? No se requiere determinada edad para recibir la distribución, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Efecto de los ingresos brutos ajustados modificados sobre las aportaciones (Tabla 17-3), Aportaciones no declaradas. Free 2013 federal & state tax preparation on line Imponibilidad, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés), Ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés). Free 2013 federal & state tax preparation on line Cálculo (Hoja de Trabajo 17-2), Hoja de Trabajo 17-2. Free 2013 federal & state tax preparation on line Hoja de Trabajo Correspondiente a Ingresos Brutos Ajustados Modificados para Fines de un Arreglo Roth IRA Eliminación paulatina (Tabla 17-3), Aportaciones no declaradas. Free 2013 federal & state tax preparation on line Límites a las aportaciones, ¿Cuánto se Puede Aportar? Más de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. Free 2013 federal & state tax preparation on line Menos de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. Free 2013 federal & state tax preparation on line Multas Aportaciones de conversión retiradas dentro del plazo de 5 años, Impuestos adicionales sobre distribuciones de aportaciones de conversión y determinadas aportaciones de reinversión dentro del plazo de 5 años. Free 2013 federal & state tax preparation on line Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Remuneración, definida, Remuneración. Free 2013 federal & state tax preparation on line Retiros, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Aportaciones en Exceso, Retiro de aportaciones en exceso. Free 2013 federal & state tax preparation on line No sujetas a impuestos, ¿Están Sujetas a Impuestos las Distribuciones? Traspaso de arreglo IRA a, Traspasos a un arreglo Roth IRA. Free 2013 federal & state tax preparation on line , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Arrendadores (see Ingresos y gastos de alquiler) Artículos coleccionables Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Oro, plata, estampillas, monedas, gemas, etcétera. Free 2013 federal & state tax preparation on line Ganancias o pérdidas de la venta o canje de, Deducción de los intereses de inversiones. Free 2013 federal & state tax preparation on line Inversión de un arreglo IRA en, Inversión en Artículos Coleccionables, Excepción. Free 2013 federal & state tax preparation on line Artículos domésticos, deducción caritativa por, Ropa y artículos domésticos. Free 2013 federal & state tax preparation on line Artistas de actuación, Gastos de ciertos artistas de actuación. Free 2013 federal & state tax preparation on line Gastos de negocio, Gastos de ciertos artistas de actuación. Free 2013 federal & state tax preparation on line Artistas del espectáculo Gastos de estudios relacionados con el trabajo, Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Artistas y músicos, Ropa de Trabajo y Uniformes Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asignación estándar para comidas, Límite del 50% en comidas. Free 2013 federal & state tax preparation on line , Asignación estándar para comidas. Free 2013 federal & state tax preparation on line , Quién puede usar la asignación estándar para comidas. Free 2013 federal & state tax preparation on line , Tarifa federal. Free 2013 federal & state tax preparation on line , La asignación estándar para comidas. Free 2013 federal & state tax preparation on line Cantidad de, Cantidad de asignación estándar para comidas. Free 2013 federal & state tax preparation on line Prorrateo en días parciales de viaje, Cuándo prorratear la asignación estándar de comidas en días parciales de viaje. Free 2013 federal & state tax preparation on line Zonas fuera de los Estados Unidos continentales, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Free 2013 federal & state tax preparation on line Asignación para gastos diarios (see Viáticos) Asignaciones de subsistencia del Cuerpo de Paz, Cuerpo de Paz. Free 2013 federal & state tax preparation on line Asignaciones por costo de vida, Asignaciones del gobierno por costo de vida. Free 2013 federal & state tax preparation on line Asignaciones testamentarias, Pérdidas. Free 2013 federal & state tax preparation on line , Regalos y herencias. Free 2013 federal & state tax preparation on line , Ingresos procedentes de bienes recibidos como regalo. Free 2013 federal & state tax preparation on line (see also Beneficiarios de caudales hereditarios) (see also Herencia) (see also Regalos) Asignaciones testamentarias (legados), Ingresos de herencias y de fideicomisos. Free 2013 federal & state tax preparation on line (see also Beneficiarios de caudales hereditarios) Asistencia (see Ayuda con los impuestos) Asistencia de energía, Pagos para la reducción del costo de energía en invierno. Free 2013 federal & state tax preparation on line Asistencia de estudios (see Becas de estudios y becas de investigación (de desarrollo profesional)) Asistencia en caso de desastre, Ataque terrorista o actividad militar. Free 2013 federal & state tax preparation on line , Pagos de asistencia en caso de desastres. Free 2013 federal & state tax preparation on line , Asistencia en caso de desastre. Free 2013 federal & state tax preparation on line (see also Ataques terroristas) Demolición o reubicación por orden del gobierno de vivienda poco segura debido a, Pérdidas deducibles. Free 2013 federal & state tax preparation on line Donaciones en efectivo hechas a damnificados, Regalos en efectivo. Free 2013 federal & state tax preparation on line Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Free 2013 federal & state tax preparation on line Reemplazo de bienes perdidos o dañados, Asistencia en caso de desastre. Free 2013 federal & state tax preparation on line Robert T. Free 2013 federal & state tax preparation on line Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Free 2013 federal & state tax preparation on line Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) Ayuda para el desempleo, Tipos de compensación por desempleo. Free 2013 federal & state tax preparation on line Subvenciones, Subvenciones de asistencia en caso de desastre. Free 2013 federal & state tax preparation on line Subvenciones o pagos, Subvenciones de asistencia en caso de desastre. Free 2013 federal & state tax preparation on line Asistencia para estudios, Deducción por Matrícula y Cuotas Escolares (see also Matrícula) Becas de estudios (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional) (see Becas de estudios y becas de investigación (de desarrollo profesional)) Becas de investigación, Becas de estudios y becas de investigación (becas de desarrollo profesional). Free 2013 federal & state tax preparation on line Costo de matrícula (see Programas de matrícula calificados) Asistente EITC , Recordatorios Asociaciones cívicas Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida Asociaciones de abogados Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Asociaciones de abogados estatales Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Asociaciones de propietarios de casas Donaciones caritativas hechas a, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Asociaciones profesionales Reuniones y gastos de entretenimiento, Reuniones de asociaciones comerciales. Free 2013 federal & state tax preparation on line Asunción de hipoteca, Asunción de hipoteca. Free 2013 federal & state tax preparation on line Cargos que no se incluyen en la base, Cargos de liquidación. Free 2013 federal & state tax preparation on line Ataques al Pentágono (see Ataques terroristas) Ataques al World Trade Center (see Ataques terroristas) Ataques terroristas Pagos por incapacidad para lesiones de, exclusión de impuesto, Pensiones por incapacidad. Free 2013 federal & state tax preparation on line Pensiones por incapacidad de empleados federales, Ataque terrorista o actividad militar. Free 2013 federal & state tax preparation on line Pérdidas por hecho fortuito debido a, Pérdidas deducibles. Free 2013 federal & state tax preparation on line ATIN (Número de identificación del contribuyente para adopción), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Free 2013 federal & state tax preparation on line Audífonos Como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Auditorías Documentación de gastos de viaje, Si se revisa su declaración de impuestos. Free 2013 federal & state tax preparation on line Ausencia indefinida del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia indefinida. Free 2013 federal & state tax preparation on line Ausencia temporal del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia temporal. 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Free 2013 federal & state tax preparation on line Pérdidas de depósitos, cuando son pérdidas por hecho fortuito, Depósito en Instituciones Financieras Insolventes o en Quiebra, Pérdidas de Depósitos Servicio de inversión automático, determinación del período de tenencia, Servicio de inversión automático. Free 2013 federal & state tax preparation on line Bancos de sangre Ninguna deducción caritativa por donaciones de sangre hechas a, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Valor de Tiempo o Servicios Barcos Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Free 2013 federal & state tax preparation on line Donaciones de, Automóviles, barcos y aviones. Free 2013 federal & state tax preparation on line Base, Bienes Heredados Acciones o derechos de acciones, Base. 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Free 2013 federal & state tax preparation on line Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge, Traspasos entre Cónyuges Venta de vivienda (see Venta de vivienda) Base ajustada, Base Ajustada, Ganancia aplazada de la venta de una vivienda. Free 2013 federal & state tax preparation on line Aumentos a la base, Aumentos a la Base Deducción conforme a la sección 179, Depreciación y deducción conforme a la sección 179. Free 2013 federal & state tax preparation on line Depreciación, Depreciación y deducción conforme a la sección 179. Free 2013 federal & state tax preparation on line Disminuciones a la base, Disminuciones a la Base Donaciones, Bienes Recibidos como Donación Exclusión de subsidios por ahorro de energía, Exclusión de subsidios por sistemas de ahorro de energía. Free 2013 federal & state tax preparation on line Mejoras, Mejoras. Free 2013 federal & state tax preparation on line Servidumbres, Servidumbres (derechos de acceso a la propiedad). 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Free 2013 federal & state tax preparation on line , No Incluya lo Siguiente en la Manutención Total Becas de desarrollo profesional (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de desarrollo profesional, Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Ingreso del trabajo incluyendo, Definición del ingreso del trabajo. Free 2013 federal & state tax preparation on line Becas de estudios y becas de investigación (de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional), Pago por servicios. Free 2013 federal & state tax preparation on line Becas de investigación Asistencia para estudios, Becas de estudios y becas de investigación (becas de desarrollo profesional). Free 2013 federal & state tax preparation on line Exclusión del ingreso bruto, Becas de estudios y becas de investigación (becas de desarrollo profesional). Free 2013 federal & state tax preparation on line Becas de investigación (becas de desarrollo profesional) Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Free 2013 federal & state tax preparation on line (see also Becas de estudios y becas de desarrollo profesional) Beneficiarios, Beneficiario de un caudal hereditario o fideicomiso. Free 2013 federal & state tax preparation on line , Reinversiones por parte del cónyuge sobreviviente. Free 2013 federal & state tax preparation on line , Ingresos de herencias y de fideicomisos. Free 2013 federal & state tax preparation on line , Pérdidas. Free 2013 federal & state tax preparation on line (see also Beneficiarios de caudales hereditarios) (see also Beneficiarios de fideicomiso) Beneficiarios de caudales hereditarios, Bienes Heredados Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés) (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Cómo recibir ingreso de caudal hereditario, Ingresos de herencias y de fideicomisos. Free 2013 federal & state tax preparation on line , Ingreso actual que no se requiere distribuir. Free 2013 federal & state tax preparation on line Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. Free 2013 federal & state tax preparation on line Pérdidas de herencia, Pérdidas. Free 2013 federal & state tax preparation on line Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. Free 2013 federal & state tax preparation on line Beneficiarios de fideicomiso Cómo recibir ingreso de fideicomiso, Ingresos de herencias y de fideicomisos. Free 2013 federal & state tax preparation on line , Ingreso actual que se requiere distribuir. Free 2013 federal & state tax preparation on line , Ingreso actual que no se requiere distribuir. Free 2013 federal & state tax preparation on line , Regalos y herencias. Free 2013 federal & state tax preparation on line Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. Free 2013 federal & state tax preparation on line Pérdidas de fideicomiso, Pérdidas. Free 2013 federal & state tax preparation on line Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. Free 2013 federal & state tax preparation on line Beneficions de jubilación de empleados ferroviarios Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Beneficios Desempleo, Compensación por desempleo. Free 2013 federal & state tax preparation on line Beneficios acelerados por fallecimiento, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. Free 2013 federal & state tax preparation on line Beneficios de asistencia pública, Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios de jubilación de empleados ferroviarios, Beneficios de jubilación de empleados ferroviarios. Free 2013 federal & state tax preparation on line , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. Free 2013 federal & state tax preparation on line , Anualidades de jubilación de empleados ferroviarios. Free 2013 federal & state tax preparation on line Beneficios equivalentes de nivel 1 (beneficios equivalentes del Seguro Social (SSEB)), Anualidades de jubilación de empleados ferroviarios. Free 2013 federal & state tax preparation on line Beneficios equivalentes de nivel 1 (beneficos equivalentes del Seguro Social (SSEB)), Introduction Casados que presentan la declaración por separado, Beneficios no sujetos a impuestos. Free 2013 federal & state tax preparation on line Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. Free 2013 federal & state tax preparation on line Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. Free 2013 federal & state tax preparation on line Formulario RRB-1042S para extranjeros no residentes, Lo que no cubre este capítulo. Free 2013 federal & state tax preparation on line Formulario RRB-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. Free 2013 federal & state tax preparation on line Reintegro de beneficios, Reintegro de beneficios. Free 2013 federal & state tax preparation on line Retención No deducibles para propósitos del impuesto, Impuestos y Cargos que no Puede Deducir Retención para, Retención de impuestos e impuesto estimado. Free 2013 federal & state tax preparation on line Beneficios de la jubilación del gobierno federal, Beneficios de la jubilación del gobierno federal. Free 2013 federal & state tax preparation on line Beneficios de la jubilación para empleados ferroviarios Casados que presentan la declaración por separado, Reglas Especiales Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. Free 2013 federal & state tax preparation on line Retención, Pagos del Gobierno Federal Beneficios de minimis , Beneficios De Minimis (Mínimos) Beneficios de veteranos Ayuda económica para estudios Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Free 2013 federal & state tax preparation on line Beneficios del bienestar social, Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera). Free 2013 federal & state tax preparation on line , Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios del empleado, Beneficios Marginales Tributables, Beneficios Marginales, Beneficios De Minimis (Mínimos) (see also Beneficios marginales) Beneficios del Seguro Social, Beneficios del Seguro Social. Free 2013 federal & state tax preparation on line , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. 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Free 2013 federal & state tax preparation on line Formulario SSA-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. Free 2013 federal & state tax preparation on line Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Pagados por el empleador, Impuestos del Seguro Social y Medicare pagados por el empleador. Free 2013 federal & state tax preparation on line Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. Free 2013 federal & state tax preparation on line Propinas, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Reintegro de beneficios, Reintegro de beneficios. Free 2013 federal & state tax preparation on line , Beneficios del Seguro Social reintegrados. 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Free 2013 federal & state tax preparation on line , Cantidad Deducible (see also Casas de vacaciones) (see also Hipotecas) Alquiler (see Ingresos y gastos de alquiler) Base, Bienes Raíces Cantidades relacionadas con bienes raíces que no puede deducir, Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Cargos de liquidación, Cargos de liquidación. Free 2013 federal & state tax preparation on line Cargos detallados por servicios no deducibles, Cargos detallados por servicios. Free 2013 federal & state tax preparation on line Como activos no de capital, Bienes de Capital y Bienes que no Son de Capital Costos de cierre, Cargos de liquidación. Free 2013 federal & state tax preparation on line Definición de, Bienes Raíces Deterioro progresivo, no pérdida por hecho fortuito, Deterioro progresivo. Free 2013 federal & state tax preparation on line Deuda comercial cancelada, trato de, Deuda excluida. Free 2013 federal & state tax preparation on line División de los impuestos sobre bienes raíces, División de los impuestos sobre bienes raíces entre compradores y vendedores. Free 2013 federal & state tax preparation on line Formulario 1099-S para declarar ganancias producto de ventas, Transacciones que se declaran en el Formulario 1099-S. Free 2013 federal & state tax preparation on line , Formulario 1099-S. Free 2013 federal & state tax preparation on line Impuestos de traspaso, Impuestos de traspaso (impuestos de timbre). Free 2013 federal & state tax preparation on line Pérdida por hechos fortuitos, Bienes raíces. Free 2013 federal & state tax preparation on line Período de tenencia, determinación de, Bienes raíces comprados. Free 2013 federal & state tax preparation on line Puntos, Puntos Valor justo de mercado (FMV, por sus siglas en inglés), Valor justo de mercado (FMV). Free 2013 federal & state tax preparation on line Bienes robados, Bienes robados. Free 2013 federal & state tax preparation on line (see Pérdidas por robo) Bingo, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Boletos, Entradas a eventos. Free 2013 federal & state tax preparation on line (see Gastos de entretenimiento) Bomberos Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Bomberos voluntarios Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Bomberos voluntarios. Free 2013 federal & state tax preparation on line Donaciones caritativas hechas a, Ejemplos. Free 2013 federal & state tax preparation on line Bonificaciones, Ingresos Suplementarios, Bonificaciones y premios. Free 2013 federal & state tax preparation on line , Recompensas o bonificaciones para empleados. Free 2013 federal & state tax preparation on line Bonos Ahorros, Bonos de Ahorro de los Estados Unidos, Bonos de la serie HH. Free 2013 federal & state tax preparation on line , Bonos de la serie EE y de la serie I. Free 2013 federal & state tax preparation on line Amortización de primas, Amortización de primas sobre bonos. Free 2013 federal & state tax preparation on line , Prima Amortizable de Bonos Tributables Base ajustada para, Acciones y Bonos Bonos con descuento en el mercado, Bonos con descuento en el mercado. Free 2013 federal & state tax preparation on line Bonos convertibles, Acciones y bonos convertibles. Free 2013 federal & state tax preparation on line Cancelación de, Redención o cancelación de bonos. Free 2013 federal & state tax preparation on line Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Acciones, derechos de suscripción y bonos. Free 2013 federal & state tax preparation on line Descontados Pérdida o ganancia de capital, Instrumentos de Deuda Descontados Descuento de la emisión original, Descuento de la Emisión Original (OID) Emitidos con descuento, Descuento de la Emisión Original (OID) Exentos de impuestos, Obligaciones del Gobierno Estatal o Local Gobierno estatal o local, exento de impuestos, Bonos de gobiernos estatales y locales exentos de impuestos. Free 2013 federal & state tax preparation on line Redención de, Redención o cancelación de bonos. Free 2013 federal & state tax preparation on line Rescate de, Bonos de jubilación. Free 2013 federal & state tax preparation on line Vendido con prima, cálculo de la base ajustada, Prima de bonos. Free 2013 federal & state tax preparation on line Venta de, Bonos que se Venden Entre las Fechas de Pago de los Intereses Bonos con descuento en el mercado, Bonos con descuento en el mercado. Free 2013 federal & state tax preparation on line Bonos de ahorros de la serie I, Bonos de la serie EE y de la serie I. Free 2013 federal & state tax preparation on line Bonos de ahorros de las series EE y E, Bonos de la serie EE y de la serie I. Free 2013 federal & state tax preparation on line (see Bonos de ahorros de los EE. Free 2013 federal & state tax preparation on line UU. Free 2013 federal & state tax preparation on line ) Bonos de ahorros de las series HH y H, Bonos de la serie HH. Free 2013 federal & state tax preparation on line Bonos de ahorros de los EE. Free 2013 federal & state tax preparation on line UU Intereses sobre, Intereses de bonos de ahorro calificados. Free 2013 federal & state tax preparation on line Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge Bonos de ahorros de los Estados Unidos Educación, uso para, Reglas Especiales Bonos de cupones, Bonos de cupones. Free 2013 federal & state tax preparation on line Bonos de la serie EE (see Bonos de ahorros de los EE. Free 2013 federal & state tax preparation on line UU. Free 2013 federal & state tax preparation on line ) Bonos del Tesoro, Títulos de deudas de los Estados Unidos. Free 2013 federal & state tax preparation on line Bonos municipales, Obligaciones del Gobierno Estatal o Local Boy Scouts Donaciones caritativas hechas a, Ejemplos. Free 2013 federal & state tax preparation on line , Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida Búsqueda de empleo Deducción de gastos por entrevistas, Gastos de entrevistas de empleo. Free 2013 federal & state tax preparation on line C Cabeza de familia, Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free 2013 federal & state tax preparation on line , Cómo presentar la declaración. Free 2013 federal & state tax preparation on line , Cabeza de Familia, Cómo presentar la declaración. Free 2013 federal & state tax preparation on line , Cónyuge extranjero no residente. Free 2013 federal & state tax preparation on line , Personas que Mantienen una Vivienda, Persona Calificada, Viudo que Reúne los Requisitos con Hijo Dependiente Cabildeo Donaciones para, no deducciones por donaciones, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Caja de seguridad, Alquiler de Caja de Seguridad Cálculo del impuesto, Cálculos Cantidades iguales, Cantidades iguales. Free 2013 federal & state tax preparation on line Cantidades negativas, Cantidades negativas. Free 2013 federal & state tax preparation on line Redondeo a dólares, Redondeo a dólares. Free 2013 federal & state tax preparation on line Cálculo del impuesto y créditos, Cómo se Calcula la Deducción (see also Hojas de trabajo) Cálculos aproximados Gastos de viaje, Cómo Demostrar los Gastos Calificado, hijo, Hijo Calificado Calificado, pariente, Pariente Calificado Cámaras de comercio Donaciones caritativas hechas a, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Gastos de entretenimiento para asistir a reuniones, Reuniones de asociaciones comerciales. Free 2013 federal & state tax preparation on line Cambio de dirección, Cambio de Dirección Cambio de nombre, Cambio de nombre. Free 2013 federal & state tax preparation on line , Cambio de nombre. Free 2013 federal & state tax preparation on line Canadá Contribuciones hechas a organizaciones caritativas en, Ciertas organizaciones caritativas extranjeras. Free 2013 federal & state tax preparation on line Residente de, Requisito de Ciudadanía o Residencia, Hijo en Canadá o México. Free 2013 federal & state tax preparation on line Cancelación de deuda, Deudas Canceladas Excepciones al trato como ingreso, Excepciones Candidatos a cargos públicos Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Canje de bienes, Venta de Bienes (see also Venta de bienes) Bienes del mismo tipo y dinero traspasados, Intercambios parcialmente no sujetos a impuestos. Free 2013 federal & state tax preparation on line , Bienes del mismo tipo y dinero traspasados. Free 2013 federal & state tax preparation on line Declaración de, Cómo declarar el canje. Free 2013 federal & state tax preparation on line Definición de, Qué es una Venta o Canje Formulario 8824 para declarar, Cómo declarar el canje. Free 2013 federal & state tax preparation on line Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. Free 2013 federal & state tax preparation on line Intercambio parcialmente no sujeto a impuestos, Intercambios parcialmente no sujetos a impuestos. Free 2013 federal & state tax preparation on line , Intercambio parcialmente no sujeto a impuestos. Free 2013 federal & state tax preparation on line Intercambio sujeto a impuestos, definición de, Intercambios Sujetos a Impuestos Intercambios de bienes similares, Intercambios de Bienes del Mismo Tipo Intercambios no sujetos a impuestos, Intercambios no Sujetos a Impuestos Intercambios no sujetos a impuestos: Período de tenencia, determinación de, Canjes no sujetos a impuestos. Free 2013 federal & state tax preparation on line Canjes comerciales no sujetos a impuestos (see Intercambios exentos de impuestos) Canjes no sujetos a impuestos (see Intercambios exentos de impuestos) Intercambios no sujetos a impustos, Canjes no Sujetos a Impuestos Cantidades trasladadas a un ejercicio anterior Créditos tributarios comerciales trasladados a un ejercicio anterior, Excepciones para tipos especiales de reembolso. Free 2013 federal & state tax preparation on line Cantidades trasladadas al año siguiente Donaciones caritativas, cuando la deducción sobrepasa los límites del ingreso bruto ajustado, Cantidades Trasladadas al Año Siguiente Intereses procedentes de inversiones, Límite sobre la Deducción Pérdida de capital, Ganancias y pérdidas a largo plazo. Free 2013 federal & state tax preparation on line , Traslado de pérdida de capital. Free 2013 federal & state tax preparation on line Hoja de trabajo, Cálculo de la cantidad trasladada al año siguiente. Free 2013 federal & state tax preparation on line Capellanes Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Carbón y mineral de hierro, Carbón y mineral de hierro. Free 2013 federal & state tax preparation on line Cargos, Cargos y depósitos. Free 2013 federal & state tax preparation on line Cargos de afiliación (see tipo específico de organización ) Cargos de custodia, Cargos y Gastos Relacionados con la Inversión Cargos de estacionamiento Estadio deportivo, entretenimiento relacionado con los negocios sujeto al límite del 50%, Gastos incluidos. Free 2013 federal & state tax preparation on line Gasto de viaje relacionado con los negocios, Cargos de estacionamiento y peaje. Free 2013 federal & state tax preparation on line Gastos para desplazarse diariamente hasta su trabajo, Cargos de estacionamiento. Free 2013 federal & state tax preparation on line Cargos de liquidación Transacciones de bienes raíces, Cargos de liquidación. Free 2013 federal & state tax preparation on line Cargos de tasación, Cargos de Tasación Bienes donados, Cargos de Tasación No deducibles como intereses, Cantidades cobradas por servicios. Free 2013 federal & state tax preparation on line Transacciones de bienes raíces, cuando las exige el prestamista, Cargos de liquidación. Free 2013 federal & state tax preparation on line Cargos de tramitación, Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Cargos por cuidado de vida Pagados a una casa de retiro y designados para cuidado médico, posibilidad de deducir, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Cargos por emisión de cheques, Cargos por Emisión de Cheques de Cuenta Personal Cargos por estacionamiento Beneficio marginal provisto por el empleador Exclusión de los ingresos, Transporte Viajes para propósitos médicos, Gastos de automóvil. Free 2013 federal & state tax preparation on line Cargos por financiamiento Tarjetas de crédito, contratos de venta al por menor a plazos, etc. Free 2013 federal & state tax preparation on line , no deducibles, Intereses Personales Cargos por licencias Posibilidad de deducir, Impuestos y Cargos que no Puede Deducir Si no se pueden deducir, Lista de Gastos no Deducibles Cargos por servicios, Cargos Administrativos de los Planes de Reinversión de Dividendos Posibilidad de deducir, Cantidades que No Puede Deducir Tratados por el empleador como salario en vez de ingresos de propinas, Cargos por servicios. Free 2013 federal & state tax preparation on line Cargos por servicios de notario, Notario público. Free 2013 federal & state tax preparation on line No deducibles como intereses, Cantidades cobradas por servicios. Free 2013 federal & state tax preparation on line Carteros rurales, Carteros rurales. Free 2013 federal & state tax preparation on line Casado que presenta por separado Deducción por matrícula y, Quién No Puede Reclamar la Deducción Casado que presenta una declaración conjunta, Requisito 4. Free 2013 federal & state tax preparation on line Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Casados que presentan la declaración por separado, Casados que Presentan la Declaración por Separado, Cómo presentar la declaración. Free 2013 federal & state tax preparation on line , Reglas Especiales, Requisito 3. Free 2013 federal & state tax preparation on line Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Beneficios del Seguro Social y de jubilación para empleados ferroviarios, Beneficios no sujetos a impuestos. Free 2013 federal & state tax preparation on line Cómo presentar la declaración, Cómo presentar la declaración. Free 2013 federal & state tax preparation on line Crédito por ingreso del trabajo, Reglas Especiales Créditos, trato de, Reglas Especiales Declaración conjunta del impuesto estatal y local sobre el ingreso presentada, pero declaraciones separadas del impuesto federal sobre el ingreso, Declaraciones conjuntas estatales y locales. Free 2013 federal & state tax preparation on line Deducción de intereses sobre un préstamo de estudios, ¿Puede Reclamar la Deducción? Deducción por matrícula y, Deducción por Matrícula y Cuotas Escolares Deducciones Si cambia del método de las deducciones detalladas a otro, o viceversa, Personas casadas que presentan la declaración por separado. Free 2013 federal & state tax preparation on line Trato de, Reglas Especiales Deducciones detalladas, Reglas Especiales, Personas casadas que presentan la declaración por separado. Free 2013 federal & state tax preparation on line Uno de los cónyuges detalla las deducciones, por lo tanto, el otro debe detallarlas también, Personas que no reúnen los requisitos para la deducción estándar. Free 2013 federal & state tax preparation on line Estados donde rige la ley de los bienes gananciales, Estados donde rige la ley de los bienes gananciales. Free 2013 federal & state tax preparation on line Gastos médicos y dentales, Declaraciones por separado. Free 2013 federal & state tax preparation on line Impuestos estatales y locales sobre los ingresos, Declaraciones federales separadas. Free 2013 federal & state tax preparation on line Propiedad conyugal, asignación de impuestos sobre bienes raíces, Tenencia en su totalidad. Free 2013 federal & state tax preparation on line Reinversiones, Reglas Especiales Traslado de pérdida de capital, Declaraciones conjuntas y separadas. Free 2013 federal & state tax preparation on line Casas de alojamiento, Unidad habitable. Free 2013 federal & state tax preparation on line Casas de vacaciones Cómo determinar si se usa como vivienda, Ejemplos. Free 2013 federal & state tax preparation on line Gastos de alquiler, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda Puntos, Deducción Permitida en el Año del Pago Caudales hereditarios, Ingresos de herencias y de fideicomisos. Free 2013 federal & state tax preparation on line , Bienes heredados de una persona que falleció en el año 2010. Free 2013 federal & state tax preparation on line (see also Beneficiarios de caudales hereditarios) (see also Herencia) Impuesto, Impuestos y Cargos que no Puede Deducir, Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto (see also Impuesto sobre caudales hereditarios) Anualidad de sobreviviente, Deducción del impuesto sobre la herencia. Free 2013 federal & state tax preparation on line Ingresos, Ingresos de herencias y de fideicomisos. Free 2013 federal & state tax preparation on line Intereses procedentes de inversiones, Socios, accionistas y beneficiarios. Free 2013 federal & state tax preparation on line Cementerios Donaciones caritativas hechas a, Tipos de Organizaciones Calificadas Centro de Ayuda al Contribuyente, Recordatorios Centros de rehabilitación para la adicción a alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Centros de rehabilitación para la adicción a drogas o alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Certificación firmada por un médico, Total y permanentemente incapacitado. Free 2013 federal & state tax preparation on line Certificado de crédito hipotecario (MCC, por sus siglas en inglés), Quién reúne los requisitos. Free 2013 federal & state tax preparation on line Certificado de dividendo diferido, Certificado de dividendo diferido. Free 2013 federal & state tax preparation on line Certificados de depósito (CD), Certificados de depósito. Free 2013 federal & state tax preparation on line , Arreglos de Ahorros para la Jubilación (Arreglos IRA) (see also Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Certificados del mercado monetario, Certificados de depósito y otras cuentas de intereses diferidos. Free 2013 federal & state tax preparation on line Chantaje Pérdidas debido a, Robo Cheques Cheques cancelados como pruebas de gastos de viaje, Cheque cancelado. Free 2013 federal & state tax preparation on line Como donaciones caritativas, Cheques. Free 2013 federal & state tax preparation on line Recibo implícito de, Cheque recibido o disponible. Free 2013 federal & state tax preparation on line Choferes con comisión Deducción de gastos, Empleados estatutarios. Free 2013 federal & state tax preparation on line Cirugía estética No deducible como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Cirugía ocular Posibilidad de deducir como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Cirugía optativa No deducible como gasto médico, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Cirugía plástica No deducible como gasto médico cuando estética, Tabla 21-1. Free 2013 federal & state tax preparation on line Lista de Gastos Médicos y Dentales. Free 2013 federal & state tax preparation on line Vea la Publicación 502 para más información sobre estos gastos, entre otros. Free 2013 federal & state tax preparation on line Ciudadano de los Estados Unidos Crédito por ingreso del trabajo, Requisito 4. Free 2013 federal & state tax preparation on line Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Ciudadano en reserva militar Aportaciones de cantidad igual, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. Free 2013 federal & state tax preparation on line Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Ciudadano en reserva militar. Free 2013 federal & state tax preparation on line Deducción por gasto de transporte, Personal en Reserva de las Fuerzas Armadas. Free 2013 federal & state tax preparation on line Ciudadano o residente de los Estados Unidos, Requisito de Ciudadanía o Residencia Ciudadanos estadounidenses que viven en el extranjero, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos (see also Ciudadanos fuera de los EE. Free 2013 federal & state tax preparation on line UU. Free 2013 federal & state tax preparation on line ) Empleo (see Empleo en el extranjero) Ciudadanos fuera de los EE. Free 2013 federal & state tax preparation on line UU. Free 2013 federal & state tax preparation on line Empleo (see Empleo en el extranjero) Exclusión del ingreso del trabajo, Recordatorios Prórroga del plazo para presentar la declaración, Individuos/Personas Físicas Fuera de los Estados Unidos Requisitos para la presentación de la declaración, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Retención de distribuciones de un arreglo IRA , Distribuciones de un arreglo IRA enviadas fuera de los Estados Unidos. Free 2013 federal & state tax preparation on line Viajes por motivo de negocio fuera de los EE. Free 2013 federal & state tax preparation on line UU. Free 2013 federal & state tax preparation on line , Viajes Fuera de los Estados Unidos, Viaje Principalmente por Motivo de Negocios, Viajes Principalmente por Motivos Personales Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Free 2013 federal & state tax preparation on line Personas que trabajan por cuenta propia, Excepción 1 − Ningún control sustancial. Free 2013 federal & state tax preparation on line Clero, Ministros de una orden religiosa. Free 2013 federal & state tax preparation on line Dineros del seguro de vida cuando el capellán muere en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Donaciones que se pueden gastar a gusto suyo, no una donación caritativa deducible, Donaciones Hechas a Personas Físicas Pensiones, Pensión. Free 2013 federal & state tax preparation on line Reglas especiales relativas a los ingresos, Clero Vivienda, Clero Impuestos sobre bienes raíces al recibir asignación para la vivienda, Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Free 2013 federal & state tax preparation on line Impuestos sobre bienes raíces al recibir subsidio de vivienda, Subsidio de vivienda para ministros de la iglesia y personal militar. Free 2013 federal & state tax preparation on line Clientes, Gastos de Comidas y Gastos Imprevistos, Gastos de Entretenimiento (see also Gastos de entretenimiento) Gastos de viaje de, pagar, Asociado comercial. Free 2013 federal & state tax preparation on line Viajes por motivo de negocio para visitar a, Gastos de Transporte Clubes de golf (see Clubes sociales (country clubs) ) Clubes de nocturno Cargos de admisión, límite del 50% sobre la deducción, Gastos incluidos. Free 2013 federal & state tax preparation on line Clubes sociales Cuotas Deducción caritativa no permitida, Tabla 24-1. Free 2013 federal & state tax preparation on line Ejemplo