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Free online amended tax return Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free online amended tax return Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Free online amended tax return The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Free online amended tax return The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Free online amended tax return What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Free online amended tax return Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Free online amended tax return Representing a taxpayer at conferences, hearings, or meetings with the IRS. Free online amended tax return Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Free online amended tax return Providing a client with written advice which has a potential for tax avoidance or evasion. Free online amended tax return Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Free online amended tax return Who Can Practice Before the IRS? The following individuals can practice before the IRS. Free online amended tax return However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Free online amended tax return Form 2848 can be used for this purpose. Free online amended tax return Attorneys. Free online amended tax return   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Free online amended tax return Certified public accountants (CPAs). Free online amended tax return   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Free online amended tax return Enrolled agents. Free online amended tax return   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Free online amended tax return Enrolled retirement plan agents. Free online amended tax return   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Free online amended tax return The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Free online amended tax return Enrolled actuaries. Free online amended tax return   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Free online amended tax return The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Free online amended tax return Student. Free online amended tax return    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Free online amended tax return For more information, see Authorization for special appearances, later. Free online amended tax return Registered tax return preparers and unenrolled return preparers. Free online amended tax return   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Free online amended tax return An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Free online amended tax return   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Free online amended tax return Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Free online amended tax return Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Free online amended tax return   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Free online amended tax return See Form 8821. Free online amended tax return Practice denied. Free online amended tax return   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Free online amended tax return Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Free online amended tax return Other individuals who may serve as representatives. Free online amended tax return   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Free online amended tax return An individual. Free online amended tax return An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Free online amended tax return A family member. Free online amended tax return An individual can represent members of his or her immediate family. Free online amended tax return Immediate family includes a spouse, child, parent, brother, or sister of the individual. Free online amended tax return An officer. Free online amended tax return A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Free online amended tax return An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Free online amended tax return A partner. Free online amended tax return A general partner may represent the partnership before the IRS. Free online amended tax return An employee. Free online amended tax return A regular full-time employee can represent his or her employer. Free online amended tax return An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Free online amended tax return A fiduciary. Free online amended tax return A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Free online amended tax return See Fiduciary under When Is a Power of Attorney Not Required, later. Free online amended tax return Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Free online amended tax return See section 10. Free online amended tax return 7(c)(1)(vii) of Circular 230. Free online amended tax return Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Free online amended tax return The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Free online amended tax return However, it is granted only when extremely compelling circumstances exist. Free online amended tax return If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Free online amended tax return The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Free online amended tax return The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Free online amended tax return It merely confirms that a centralized file for authorizations has been established for the individual under that number. Free online amended tax return Students in LITCs and the STCP. Free online amended tax return   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Free online amended tax return Authorization requests must be made to the Office of Professional Responsibility. Free online amended tax return If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Free online amended tax return Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Free online amended tax return If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Free online amended tax return Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Free online amended tax return If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Free online amended tax return Corporations, associations, partnerships, and other persons that are not individuals. Free online amended tax return   These organizations (or persons) are not eligible to practice before the IRS. Free online amended tax return Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Free online amended tax return Not meeting the requirements for renewal of enrollment (such as continuing professional education). Free online amended tax return Requesting to be placed in inactive retirement status. Free online amended tax return Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Free online amended tax return Failure to meet requirements. Free online amended tax return   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Free online amended tax return The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Free online amended tax return The individual has 60 days from the date of the notice to respond. Free online amended tax return Inactive roster. Free online amended tax return   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Free online amended tax return The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Free online amended tax return Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Free online amended tax return Inactive retirement status. Free online amended tax return   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Free online amended tax return They must continue to adhere to all renewal requirements. Free online amended tax return They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Free online amended tax return Suspension and disbarment. Free online amended tax return   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Free online amended tax return This includes engaging in acts of disreputable conduct. Free online amended tax return For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Free online amended tax return   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Free online amended tax return See What Is Practice Before the IRS, earlier. Free online amended tax return   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Free online amended tax return However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Free online amended tax return   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Free online amended tax return The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Free online amended tax return How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Free online amended tax return Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Free online amended tax return In either case, certain application forms, discussed next, must be filed. Free online amended tax return Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Free online amended tax return See Incompetence and Disreputable Conduct, later. Free online amended tax return Form 2587. Free online amended tax return   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Free online amended tax return Form 2587 can be filed online, by mail, or by fax. Free online amended tax return For more information, see instructions and fees listed on the form. Free online amended tax return To get Form 2587, see How To Get Tax Help, later. Free online amended tax return Form 23 and Form 23-EP. Free online amended tax return   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Free online amended tax return The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Free online amended tax return Alternatively, payment may be made electronically pursuant to instructions on the forms. Free online amended tax return To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Free online amended tax return Form 5434. Free online amended tax return   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Free online amended tax return The application must include a check or money order in the amount of the fee shown on Form 5434. Free online amended tax return To get Form 5434, see How To Get Tax Help, later. Free online amended tax return Period of enrollment. Free online amended tax return   An enrollment card will be issued to each individual whose enrollment application is approved. Free online amended tax return The individual is enrolled until the expiration date shown on the enrollment card or certificate. Free online amended tax return To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Free online amended tax return What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Free online amended tax return F. Free online amended tax return R. Free online amended tax return part 10 and reprinted in Treasury Department Circular No. Free online amended tax return 230 (Circular 230). Free online amended tax return An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Free online amended tax return In addition, a practitioner cannot engage in disreputable conduct (discussed later). Free online amended tax return Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Free online amended tax return Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Free online amended tax return See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Free online amended tax return Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Free online amended tax return Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Free online amended tax return Communications regarding corporate tax shelters. Free online amended tax return   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Free online amended tax return Duty to advise. Free online amended tax return   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Free online amended tax return Due diligence. Free online amended tax return   A practitioner must exercise due diligence when performing the following duties. Free online amended tax return Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Free online amended tax return Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Free online amended tax return Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Free online amended tax return Restrictions Practitioners are restricted from engaging in certain practices. Free online amended tax return The following paragraphs discuss some of these restricted practices. Free online amended tax return Delays. Free online amended tax return   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Free online amended tax return Assistance from disbarred or suspended persons and former IRS employees. Free online amended tax return   A practitioner must not knowingly, directly or indirectly, do the following. Free online amended tax return Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Free online amended tax return Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Free online amended tax return Performance as a notary. Free online amended tax return   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Free online amended tax return Negotiations of taxpayer refund checks. Free online amended tax return   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Free online amended tax return Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Free online amended tax return The following list contains examples of conduct that is considered disreputable. Free online amended tax return Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Free online amended tax return Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Free online amended tax return Soliciting employment by prohibited means as discussed in section 10. Free online amended tax return 30 of Circular 230. Free online amended tax return Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Free online amended tax return Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Free online amended tax return Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Free online amended tax return Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Free online amended tax return Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Free online amended tax return Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Free online amended tax return Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Free online amended tax return Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Free online amended tax return A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Free online amended tax return Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Free online amended tax return If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Free online amended tax return See Who Can Practice Before the IRS, earlier. Free online amended tax return What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Free online amended tax return If the authorization is not limited, the individual generally can perform all acts that you can perform. Free online amended tax return The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Free online amended tax return For information on the limits regarding registered tax return preparers, see Circular 230 §10. Free online amended tax return 3(f). Free online amended tax return For information on the limits regarding unenrolled preparers, see Publication 470. Free online amended tax return Acts performed. Free online amended tax return   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Free online amended tax return Represent you before any office of the IRS. Free online amended tax return Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Free online amended tax return Sign a consent to extend the statutory time period for assessment or collection of a tax. Free online amended tax return Sign a closing agreement. Free online amended tax return Signing your return. Free online amended tax return   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Free online amended tax return 6012-1(a)(5)). Free online amended tax return You specifically authorize this in your power of attorney. Free online amended tax return For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Free online amended tax return Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Free online amended tax return Other good cause if specific permission is requested of and granted by the IRS. Free online amended tax return When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Free online amended tax return For more information, see the Form 2848 instructions. Free online amended tax return Limitation on substitution or delegation. Free online amended tax return   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Free online amended tax return   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Free online amended tax return If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Free online amended tax return Disclosure of returns to a third party. Free online amended tax return   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Free online amended tax return Incapacity or incompetency. Free online amended tax return   A power of attorney is generally terminated if you become incapacitated or incompetent. Free online amended tax return   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Free online amended tax return See Non-IRS powers of attorney, later. Free online amended tax return When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Free online amended tax return A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Free online amended tax return Represent you at a meeting with the IRS. Free online amended tax return Prepare and file a written response to the IRS. Free online amended tax return Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Free online amended tax return Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Free online amended tax return Your representative must complete that part of the form. Free online amended tax return Non-IRS powers of attorney. Free online amended tax return   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Free online amended tax return For more information, see Processing a non-IRS power of attorney, later. Free online amended tax return   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Free online amended tax return Your name and mailing address. Free online amended tax return Your social security number and/or employer identification number. Free online amended tax return Your employee plan number, if applicable. Free online amended tax return The name and mailing address of your representative(s). Free online amended tax return The types of tax involved. Free online amended tax return The federal tax form number. Free online amended tax return The specific year(s) or period(s) involved. Free online amended tax return For estate tax matters, the decedent's date of death. Free online amended tax return A clear expression of your intention concerning the scope of authority granted to your representative(s). Free online amended tax return Your signature and date. Free online amended tax return You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Free online amended tax return This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Free online amended tax return The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Free online amended tax return 502(b). Free online amended tax return Required information missing. Free online amended tax return   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Free online amended tax return You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Free online amended tax return If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Free online amended tax return Procedure for perfecting a non-IRS power of attorney. Free online amended tax return   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Free online amended tax return The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Free online amended tax return The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Free online amended tax return Example. Free online amended tax return John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Free online amended tax return The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Free online amended tax return However, it does not list specific tax-related information such as types of tax or tax form numbers. Free online amended tax return Shortly after John signs the power of attorney, he is declared incompetent. Free online amended tax return Later, a federal tax matter arises concerning a prior year return filed by John. Free online amended tax return Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Free online amended tax return If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Free online amended tax return If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Free online amended tax return Otherwise, he must name another individual who can practice before the IRS. Free online amended tax return Processing a non-IRS power of attorney. Free online amended tax return   The IRS has a centralized computer database system called the CAF system. Free online amended tax return This system contains information on the authority of taxpayer representatives. Free online amended tax return Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Free online amended tax return Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Free online amended tax return It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Free online amended tax return   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Free online amended tax return Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Free online amended tax return Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Free online amended tax return However, the following will also assist you in preparing the form. Free online amended tax return Line-by-line hints. Free online amended tax return   The following hints are summaries of some of the line-by-line instructions for Form 2848. Free online amended tax return Line 1—Taxpayer information. Free online amended tax return   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Free online amended tax return If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Free online amended tax return Line 2—Representative(s). Free online amended tax return   Only individuals may be named as representatives. Free online amended tax return If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Free online amended tax return If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Free online amended tax return Enter your representative's fax number if available. Free online amended tax return   If you want to name more than three representatives, attach additional Form(s) 2848. Free online amended tax return The IRS can send copies of notices and communications to two of your representatives. Free online amended tax return You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Free online amended tax return If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Free online amended tax return Line 3—Tax matters. Free online amended tax return   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Free online amended tax return However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Free online amended tax return The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Free online amended tax return However, avoid general references such as “all years” or “all taxes. Free online amended tax return ” Any Form 2848 with general references will be returned. Free online amended tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). Free online amended tax return   Certain matters cannot be recorded on the CAF system. Free online amended tax return Examples of such matters include, but are not limited to, the following. Free online amended tax return Requests for a private letter ruling or technical advice. Free online amended tax return Applications for an employer identification number (EIN). Free online amended tax return Claims filed on Form 843, Claim for Refund and Request for Abatement. Free online amended tax return Corporate dissolutions. Free online amended tax return Requests for change of accounting method. Free online amended tax return Requests for change of accounting period. Free online amended tax return Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Free online amended tax return Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Free online amended tax return Application for Award for Original Information under section 7623. Free online amended tax return Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Free online amended tax return Freedom of Information Act requests. Free online amended tax return If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Free online amended tax return If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Free online amended tax return Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Free online amended tax return Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Free online amended tax return To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Free online amended tax return If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Free online amended tax return For more information on specific use, see the Instructions for Form 2848, line 4. Free online amended tax return FAX copies. Free online amended tax return   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Free online amended tax return If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Free online amended tax return Your representative may be able to file Form 2848 electronically via the IRS website. Free online amended tax return For more information, your representative can go to www. Free online amended tax return irs. Free online amended tax return gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Free online amended tax return If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Free online amended tax return Instead, give it to your representative, who will retain the document. Free online amended tax return Updating a power of attorney. Free online amended tax return   Submit any update or modification to an existing power of attorney in writing. Free online amended tax return Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Free online amended tax return Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Free online amended tax return   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Free online amended tax return To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Free online amended tax return A written notice of substitution or delegation signed by the recognized representative. Free online amended tax return A written declaration of representative made by the new representative. Free online amended tax return A copy of the power of attorney that specifically authorizes the substitution or delegation. Free online amended tax return Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Free online amended tax return However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Free online amended tax return A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Free online amended tax return Note. Free online amended tax return The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Free online amended tax return Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Free online amended tax return If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Free online amended tax return If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Free online amended tax return If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Free online amended tax return The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Free online amended tax return If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Free online amended tax return When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Free online amended tax return If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Free online amended tax return To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Free online amended tax return A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Free online amended tax return If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Free online amended tax return When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Free online amended tax return The following situations do not require a power of attorney. Free online amended tax return Providing information to the IRS. Free online amended tax return Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Free online amended tax return Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Free online amended tax return Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Free online amended tax return Allowing the IRS to discuss return information with a fiduciary. Free online amended tax return How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Free online amended tax return The two completed forms for this example are shown on the next pages. Free online amended tax return Example. Free online amended tax return Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Free online amended tax return They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Free online amended tax return Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Free online amended tax return Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Free online amended tax return They want copies of all notices and written communications sent to Jim. Free online amended tax return This is the first time Stan and Mary have given power of attorney to anyone. Free online amended tax return They should each complete a Form 2848 as follows. Free online amended tax return Line 1—Taxpayer information. Free online amended tax return   Stan and Mary must each file a separate Form 2848. Free online amended tax return On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Free online amended tax return Mary does likewise on her separate Form 2848. Free online amended tax return Line 2—Representative(s). Free online amended tax return   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Free online amended tax return Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Free online amended tax return They also enter Mr. Free online amended tax return Smith's CAF number, his telephone number, and his fax number. Free online amended tax return Mr. Free online amended tax return Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Free online amended tax return Line 3—Tax Matters. Free online amended tax return   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Free online amended tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). Free online amended tax return   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Free online amended tax return See Preparation of Form — Helpful Hints, earlier. Free online amended tax return Line 5—Acts authorized. Free online amended tax return   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Free online amended tax return Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Free online amended tax return If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Free online amended tax return Line 6—Retention/revocation of prior power(s) of attorney. Free online amended tax return   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Free online amended tax return However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Free online amended tax return   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Free online amended tax return (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Free online amended tax return ) Line 7—Signature of taxpayer. Free online amended tax return   Stan and Mary each signs and dates his or her Form 2848. Free online amended tax return If a taxpayer does not sign, the IRS cannot accept the form. Free online amended tax return Part II—Declaration of Representative. Free online amended tax return   Jim Smith must complete this part of Form 2848. Free online amended tax return If he does not sign this part, the IRS cannot accept the form. Free online amended tax return What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Free online amended tax return However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Free online amended tax return Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Free online amended tax return This image is too large to be displayed in the current screen. Free online amended tax return Please click the link to view the image. Free online amended tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Free online amended tax return Please click the link to view the image. Free online amended tax return Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Free online amended tax return Please click the link to view the image. Free online amended tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Free online amended tax return Please click the link to view the image. Free online amended tax return Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Free online amended tax return Incomplete document. Free online amended tax return   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Free online amended tax return For example, if your signature or signature date is missing, the IRS will contact you. Free online amended tax return If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Free online amended tax return   In either case, the power of attorney is not considered valid until all required information is entered on the document. Free online amended tax return The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Free online amended tax return Complete document. Free online amended tax return   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Free online amended tax return In most instances, this includes processing the document on the CAF system. Free online amended tax return Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Free online amended tax return Documents not processed on CAF. Free online amended tax return   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Free online amended tax return For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Free online amended tax return These documents remain with the related case files. Free online amended tax return In this situation, you should check the box on line 4 of Form 2848. Free online amended tax return In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Free online amended tax return Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Free online amended tax return However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Free online amended tax return For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Free online amended tax return However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Free online amended tax return If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Free online amended tax return Notices and other correspondence. Free online amended tax return   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Free online amended tax return If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Free online amended tax return This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Free online amended tax return The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Free online amended tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free online amended tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Free online amended tax return Free help with your return. Free online amended tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free online amended tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free online amended tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free online amended tax return To find the nearest VITA or TCE site, visit IRS. Free online amended tax return gov or call 1-800-906-9887 or 1-800-829-1040. Free online amended tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free online amended tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Free online amended tax return aarp. Free online amended tax return org/money/taxaide. Free online amended tax return   For more information on these programs, go to IRS. Free online amended tax return gov and enter keyword “VITA” in the upper right-hand corner. Free online amended tax return Internet. Free online amended tax return You can access the IRS website at IRS. Free online amended tax return gov 24 hours a day, 7 days a week to: E-file your return. Free online amended tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free online amended tax return Check the status of your refund. Free online amended tax return Go to IRS. Free online amended tax return gov and click on Where's My Refund. Free online amended tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free online amended tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free online amended tax return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free online amended tax return Download forms, including talking tax forms, instructions, and publications. Free online amended tax return Order IRS products online. Free online amended tax return Research your tax questions online. Free online amended tax return Search publications online by topic or keyword. Free online amended tax return Use the online Internal Revenue Code, regulations, or other official guidance. Free online amended tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Free online amended tax return Figure your withholding allowances using the withholding calculator online at www. Free online amended tax return irs. Free online amended tax return gov/individuals. Free online amended tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Free online amended tax return irs. Free online amended tax return gov/individuals. Free online amended tax return Sign up to receive local and national tax news by email. Free online amended tax return Get information on starting and operating a small business. Free online amended tax return Phone. Free online amended tax return Many services are available by phone. Free online amended tax return   Ordering forms, instructions, and publications. Free online amended tax return Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free online amended tax return You should receive your order within 10 days. Free online amended tax return Asking tax questions. Free online amended tax return Call the IRS with your tax questions at 1-800-829-1040. Free online amended tax return Solving problems. Free online amended tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free online amended tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free online amended tax return Call your local Taxpayer Assistance Center for an appointment. Free online amended tax return To find the number, go to www. Free online amended tax return irs. Free online amended tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free online amended tax return TTY/TDD equipment. Free online amended tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free online amended tax return TeleTax topics. Free online amended tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free online amended tax return Refund information. Free online amended tax return To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free online amended tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free online amended tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free online amended tax return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free online amended tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free online amended tax return Other refund information. Free online amended tax return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Free online amended tax return Evaluating the quality of our telephone services. Free online amended tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free online amended tax return One method is for a second IRS representative to listen in on or record random telephone calls. Free online amended tax return Another is to ask some callers to complete a short survey at the end of the call. Free online amended tax return Walk-in. Free online amended tax return Many products and services are available on a walk-in basis. Free online amended tax return   Products. Free online amended tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online amended tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Free online amended tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free online amended tax return Services. Free online amended tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free online amended tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free online amended tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free online amended tax return No appointment is necessary—just walk in. Free online amended tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free online amended tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free online amended tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free online amended tax return All other issues will be handled without an appointment. Free online amended tax return To find the number of your local office, go to  www. Free online amended tax return irs. Free online amended tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free online amended tax return Mail. Free online amended tax return You can send your order for forms, instructions, and publications to the address below. Free online amended tax return You should receive a response within 10 days after your request is received. Free online amended tax return  Internal Revenue Service 1201 N. Free online amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free online amended tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free online amended tax return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free online amended tax return We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free online amended tax return Remember, the worst thing you can do is nothing at all. Free online amended tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free online amended tax return You face (or your business is facing) an immediate threat of adverse action. Free online amended tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free online amended tax return   If you qualify for our help, we’ll do everything we can to get your problem resolved. Free online amended tax return You will be assigned to one advocate who will be with you at every turn. Free online amended tax return We have offices in every state, the District of Columbia, and Puerto Rico. Free online amended tax return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Free online amended tax return And our services are always free. Free online amended tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free online amended tax return Our tax toolkit at www. Free online amended tax return TaxpayerAdvocate. Free online amended tax return irs. Free online amended tax return gov can help you understand these rights. Free online amended tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free online amended tax return irs. Free online amended tax return gov/advocate. Free online amended tax return You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Free online amended tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Free online amended tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free online amended tax return irs. Free online amended tax return gov/advocate. Free online amended tax return Low Income Taxpayer Clinics (LITCs). Free online amended tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free online amended tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free online amended tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free online amended tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free online amended tax return For more information and to find a clinic near you, see the LITC page on www. Free online amended tax return irs. Free online amended tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free online amended tax return This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free online amended tax return Free tax services. Free online amended tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free online amended tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free online amended tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free online amended tax return The majority of the information and services listed in this publication are available to you free of charge. Free online amended tax return If there is a fee associated with a resource or service, it is listed in the publication. Free online amended tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free online amended tax return DVD for tax products. Free online amended tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free online amended tax return Prior-year forms, instructions, and publications. Free online amended tax return Tax Map: an electronic research tool and finding aid. Free online amended tax return Tax law frequently asked questions. Free online amended tax return Tax Topics from the IRS telephone response system. Free online amended tax return Internal Revenue Code—Title 26 of the U. Free online amended tax return S. Free online amended tax return Code. Free online amended tax return Links to other Internet based Tax Research Materials. Free online amended tax return Fill-in, print, and save features for most tax forms. Free online amended tax return Internal Revenue Bulletins. Free online amended tax return Toll-free and email technical support. Free online amended tax return Two releases during the year. Free online amended tax return  – The first release will ship the beginning of January. Free online amended tax return  – The final release will ship the beginning of March. Free online amended tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Free online amended tax return irs. Free online amended tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free online amended tax return Prev  Up  Next   Home   More Online Publications
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How to Forward the Header of a Phishing Email

It is important that the original communication you received is included, as well as Internet headers. The following instructions will assist you in forwarding a phishing communication to us at phishing@irs.gov.

If you receive an email or find a website you think is claiming to be the IRS

  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer.
  3. Do not click on any links. If you clicked on links in a suspicious email or phishing website and entered confidential information, visit our identity protection page.

    Report email claiming to be from the IRS or bogus IRS websites to us by using the following steps
  4. Forward the email or the URL of the website to the IRS at phishing@irs.gov.
  5. You can forward the email message as received or provide the Internet header of the e-mail. The Internet header has additional information to help us locate the sender.
  6. After you forward the email or header information to us, delete the message you received.

If the methods above do not work, at a minimum, please send the underlying link of the phishing website.

If the suspicious e-mail includes a file attachment, it is safer to simply highlight the message and forward it. Some configurations, especially in Windows environments, may allow the execution of arbitrary code upon opening and viewing a malicious email message.

The IRS can use the information, URLs and links in the suspicious e-mails you forward to trace the hosting website and alert authorities to help shut down the fraudulent sites.

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Page Last Reviewed or Updated: 06-Dec-2013

The Free Online Amended Tax Return

Free online amended tax return 8. Free online amended tax return   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Free online amended tax return Cómo se le informa del impuesto retenido. Free online amended tax return Nominatarios. Free online amended tax return Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Free online amended tax return Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Free online amended tax return Tratamiento del impuesto mínimo alternativo. Free online amended tax return Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Free online amended tax return Recordatorio Ingresos de fuentes en el extranjero. Free online amended tax return  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Free online amended tax return UU. Free online amended tax return Esto es cierto independientemente de si reside dentro o fuera de los EE. Free online amended tax return UU. Free online amended tax return y si recibe o no el Formulario 1099 de un pagador extranjero. Free online amended tax return Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Free online amended tax return Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Free online amended tax return Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Free online amended tax return Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Free online amended tax return Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Free online amended tax return Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Free online amended tax return La mayoría de las distribuciones se pagan en efectivo (o con cheque). Free online amended tax return No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Free online amended tax return Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Free online amended tax return Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Free online amended tax return   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Free online amended tax return Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Free online amended tax return Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Free online amended tax return       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Free online amended tax return Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Free online amended tax return   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Free online amended tax return Beneficiario de un caudal hereditario o fideicomiso. Free online amended tax return    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Free online amended tax return El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Free online amended tax return (Parte del ingreso, deducciones, créditos, etc. Free online amended tax return , de un beneficiario), en inglés. Free online amended tax return Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Free online amended tax return Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Free online amended tax return    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Free online amended tax return Esto incluye las entidades que pagan dividendos. Free online amended tax return Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Free online amended tax return Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Free online amended tax return Retención adicional. Free online amended tax return   El ingreso de dividendos por lo general no está sujeto a la retención normal. Free online amended tax return Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Free online amended tax return Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Free online amended tax return   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Free online amended tax return Para más información, vea Retención Adicional , en el capítulo 4. Free online amended tax return Certificado de acciones a nombre de dos o más personas. Free online amended tax return   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Free online amended tax return Formulario 1099-DIV. Free online amended tax return   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Free online amended tax return Guarde este formulario con su documentación. Free online amended tax return No tiene que adjuntar el formulario a su declaración de impuestos. Free online amended tax return Dividendos no declarados en el Formulario 1099-DIV. Free online amended tax return   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Free online amended tax return Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Free online amended tax return A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Free online amended tax return (Parte de los ingresos, deducciones, créditos, etc. Free online amended tax return , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Free online amended tax return (Parte de los ingresos, deducciones, créditos, etc. Free online amended tax return , correspondiente al accionista), en inglés. Free online amended tax return Cómo se le informa del impuesto retenido. Free online amended tax return   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Free online amended tax return Nominatarios. Free online amended tax return   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Free online amended tax return Formulario 1099-MISC. Free online amended tax return   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Free online amended tax return Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Free online amended tax return Cantidad incorrecta que aparece en un Formulario 1099. Free online amended tax return   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Free online amended tax return En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Free online amended tax return Dividendos de acciones vendidas. Free online amended tax return   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Free online amended tax return Dividendos recibidos en enero. Free online amended tax return   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Free online amended tax return Usted tiene que declarar el dividendo en el año en que fue declarado. Free online amended tax return Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Free online amended tax return Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Free online amended tax return Esto significa que no son ganancias de capital. Free online amended tax return Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Free online amended tax return Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Free online amended tax return Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Free online amended tax return Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Free online amended tax return La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Free online amended tax return 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Free online amended tax return 6%. Free online amended tax return 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Free online amended tax return 6%. Free online amended tax return Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Free online amended tax return Vea Sociedad anónima extranjera calificada , más adelante. Free online amended tax return Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Free online amended tax return Usted cumple el período de tenencia (tema que se explica a continuación). Free online amended tax return Período de tenencia. Free online amended tax return   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Free online amended tax return La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Free online amended tax return En su lugar, el vendedor recibirá el dividendo. Free online amended tax return   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Free online amended tax return Vea los ejemplos más adelante. Free online amended tax return Excepción para acciones preferentes. Free online amended tax return   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Free online amended tax return Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Free online amended tax return Ejemplo 1. Free online amended tax return Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Free online amended tax return La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Free online amended tax return La fecha del ex dividendo fue el 16 de julio de 2013. Free online amended tax return El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Free online amended tax return No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Free online amended tax return Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Free online amended tax return El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Free online amended tax return Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Free online amended tax return Ejemplo 2. Free online amended tax return Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Free online amended tax return Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Free online amended tax return Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Free online amended tax return Ejemplo 3. Free online amended tax return Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Free online amended tax return El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Free online amended tax return La fecha del ex dividendo fue el 16 de julio de 2013. Free online amended tax return El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Free online amended tax return El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Free online amended tax return Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Free online amended tax return No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Free online amended tax return Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Free online amended tax return   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Free online amended tax return Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Free online amended tax return Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Free online amended tax return   Para información sobre cómo aplicar la condición (3), vea la sección 1. Free online amended tax return 246-5 de los Reglamentos. Free online amended tax return Sociedad anónima extranjera calificada. Free online amended tax return   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Free online amended tax return La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Free online amended tax return Para una lista de estos tratados, vea la Tabla 8-1. Free online amended tax return La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Free online amended tax return Vea Acciones comercializables listadas , más adelante. Free online amended tax return Excepción. Free online amended tax return   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Free online amended tax return Acciones comercializables listadas. Free online amended tax return   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Free online amended tax return Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Free online amended tax return sec. Free online amended tax return gov/divisions/marketreg/mrexchanges. Free online amended tax return shtml, en inglés. Free online amended tax return Dividendos que no son dividendos calificados. Free online amended tax return   Los dividendos enumerados a continuación no son dividendos calificados. Free online amended tax return No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Free online amended tax return Distribuciones de ganancias de capital. Free online amended tax return Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Free online amended tax return Declare estos ingresos como ingreso de intereses. Free online amended tax return Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Free online amended tax return Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Free online amended tax return Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Free online amended tax return Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Free online amended tax return Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Free online amended tax return Tabla 8-1. Free online amended tax return Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Free online amended tax return       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Free online amended tax return Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Free online amended tax return La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Free online amended tax return Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Free online amended tax return Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Free online amended tax return También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Free online amended tax return Pero tal vez pueda deducir el cargo por servicios. Free online amended tax return Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Free online amended tax return En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Free online amended tax return Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Free online amended tax return Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Free online amended tax return Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Free online amended tax return Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Free online amended tax return Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Free online amended tax return Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Free online amended tax return Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Free online amended tax return Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Free online amended tax return    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Free online amended tax return Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Free online amended tax return Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Free online amended tax return En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Free online amended tax return   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Free online amended tax return   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Free online amended tax return Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Free online amended tax return Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Free online amended tax return Ajuste a la base. Free online amended tax return   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Free online amended tax return Información adicional. Free online amended tax return   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Free online amended tax return Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Free online amended tax return Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Free online amended tax return En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Free online amended tax return Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Free online amended tax return Ajuste a la base. Free online amended tax return   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Free online amended tax return No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Free online amended tax return Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Free online amended tax return Es un rendimiento de la inversión en las acciones de la empresa. Free online amended tax return Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Free online amended tax return   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Free online amended tax return Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Free online amended tax return Vea el tema titulado Período de Tenencia , en el capítulo 14. Free online amended tax return Ejemplo. Free online amended tax return Usted compró acciones en el año 2000 por $100. Free online amended tax return En el año 2003, recibió una distribución que no es dividendo de $80. Free online amended tax return No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Free online amended tax return Recibió una distribución que no es dividendo de $30 en el año 2013. Free online amended tax return Los primeros $20 de esta cantidad redujeron su base a cero. Free online amended tax return Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Free online amended tax return Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Free online amended tax return Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Free online amended tax return Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Free online amended tax return Pueden pagarse en uno o más plazos. Free online amended tax return Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Free online amended tax return Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Free online amended tax return Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Free online amended tax return Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Free online amended tax return Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Free online amended tax return Dividendos de acciones y derechos a acciones sujetos a impuestos. Free online amended tax return   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Free online amended tax return La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Free online amended tax return La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Free online amended tax return La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Free online amended tax return La distribución es sobre acciones prefe- rentes. Free online amended tax return Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Free online amended tax return   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Free online amended tax return Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Free online amended tax return Acciones preferentes rescatables por una prima. Free online amended tax return   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Free online amended tax return Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Free online amended tax return Base. Free online amended tax return   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Free online amended tax return Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Free online amended tax return Acciones fraccionarias. Free online amended tax return    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Free online amended tax return Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Free online amended tax return Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Free online amended tax return Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Free online amended tax return Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Free online amended tax return    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Free online amended tax return   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Free online amended tax return También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Free online amended tax return Ejemplo. Free online amended tax return Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Free online amended tax return La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Free online amended tax return El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Free online amended tax return A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Free online amended tax return Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Free online amended tax return 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Free online amended tax return 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Free online amended tax return 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Free online amended tax return 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Free online amended tax return 76 Total $100. Free online amended tax return 00 Efectivo recibido $10. Free online amended tax return 00 Base (costo) del dividendo de acciones − 4. Free online amended tax return 76 Ganancia $5. Free online amended tax return 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Free online amended tax return Certificado de dividendo diferido. Free online amended tax return   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Free online amended tax return El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Free online amended tax return Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Free online amended tax return   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Free online amended tax return Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Free online amended tax return Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Free online amended tax return Dividendos con intereses exentos. Free online amended tax return   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Free online amended tax return Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Free online amended tax return Requisito de declarar ciertos datos. Free online amended tax return   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Free online amended tax return Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Free online amended tax return Tratamiento del impuesto mínimo alternativo. Free online amended tax return   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Free online amended tax return Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Free online amended tax return Dividendos de pólizas de seguro. Free online amended tax return    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Free online amended tax return No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Free online amended tax return    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Free online amended tax return No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Free online amended tax return Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Free online amended tax return Dividendos del seguro para veteranos. Free online amended tax return   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Free online amended tax return Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Free online amended tax return Dividendos de patrocinio. Free online amended tax return   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Free online amended tax return   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Free online amended tax return Pero tiene que reducir la base (costo) de los artículos comprados. Free online amended tax return Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Free online amended tax return   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Free online amended tax return Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Free online amended tax return    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Free online amended tax return Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Free online amended tax return Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Free online amended tax return Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Free online amended tax return Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Free online amended tax return Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Free online amended tax return Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Free online amended tax return Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Free online amended tax return No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Free online amended tax return Formulario 1099-DIV. Free online amended tax return   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Free online amended tax return Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Free online amended tax return   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Free online amended tax return Formulario 1040A o 1040. Free online amended tax return    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Free online amended tax return Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Free online amended tax return   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Free online amended tax return Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Free online amended tax return Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Free online amended tax return   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Free online amended tax return Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Free online amended tax return Dividendos calificados. Free online amended tax return   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Free online amended tax return La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Free online amended tax return No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Free online amended tax return    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Free online amended tax return Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Free online amended tax return Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Free online amended tax return Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Free online amended tax return Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Free online amended tax return Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Free online amended tax return Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Free online amended tax return   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Free online amended tax return Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Free online amended tax return Deducción de los intereses de inversiones. Free online amended tax return   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Free online amended tax return Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Free online amended tax return Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Free online amended tax return Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Free online amended tax return Gastos relacionados con el ingreso de dividendos. Free online amended tax return   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Free online amended tax return Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Free online amended tax return Más información. Free online amended tax return    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Free online amended tax return Prev  Up  Next   Home   More Online Publications