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Free state taxes and federal 9. Free state taxes and federal   Depletion Table of Contents Introduction Topics - This chapter discusses: Who Can Claim Depletion? Mineral PropertyCost Depletion Percentage Depletion Oil and Gas Wells Mines and Geothermal Deposits Lessor's Gross Income TimberTimber units. Free state taxes and federal Depletion unit. Free state taxes and federal Introduction Depletion is the using up of natural resources by mining, drilling, quarrying stone, or cutting timber. Free state taxes and federal The depletion deduction allows an owner or operator to account for the reduction of a product's reserves. Free state taxes and federal There are two ways of figuring depletion: cost depletion and percentage depletion. Free state taxes and federal For mineral property, you generally must use the method that gives you the larger deduction. Free state taxes and federal For standing timber, you must use cost depletion. Free state taxes and federal Topics - This chapter discusses: Who can claim depletion Mineral property Timber Who Can Claim Depletion? If you have an economic interest in mineral property or standing timber, you can take a deduction for depletion. Free state taxes and federal More than one person can have an economic interest in the same mineral deposit or timber. Free state taxes and federal In the case of leased property, the depletion deduction is divided between the lessor and the lessee. Free state taxes and federal You have an economic interest if both the following apply. Free state taxes and federal You have acquired by investment any interest in mineral deposits or standing timber. Free state taxes and federal You have a legal right to income from the extraction of the mineral or cutting of the timber to which you must look for a return of your capital investment. Free state taxes and federal A contractual relationship that allows you an economic or monetary advantage from products of the mineral deposit or standing timber is not, in itself, an economic interest. Free state taxes and federal A production payment carved out of, or retained on the sale of, mineral property is not an economic interest. Free state taxes and federal Individuals, corporations, estates, and trusts who claim depletion deductions may be liable for alternative minimum tax. Free state taxes and federal Basis adjustment for depletion. Free state taxes and federal   You must reduce the basis of your property by the depletion allowed or allowable, whichever is greater. Free state taxes and federal Mineral Property Mineral property includes oil and gas wells, mines, and other natural deposits (including geothermal deposits). Free state taxes and federal For this purpose, the term “property” means each separate interest you own in each mineral deposit in each separate tract or parcel of land. Free state taxes and federal You can treat two or more separate interests as one property or as separate properties. Free state taxes and federal See section 614 of the Internal Revenue Code and the related regulations for rules on how to treat separate mineral interests. Free state taxes and federal There are two ways of figuring depletion on mineral property. Free state taxes and federal Cost depletion. Free state taxes and federal Percentage depletion. Free state taxes and federal Generally, you must use the method that gives you the larger deduction. Free state taxes and federal However, unless you are an independent producer or royalty owner, you generally cannot use percentage depletion for oil and gas wells. Free state taxes and federal See Oil and Gas Wells , later. Free state taxes and federal Cost Depletion To figure cost depletion you must first determine the following. Free state taxes and federal The property's basis for depletion. Free state taxes and federal The total recoverable units of mineral in the property's natural deposit. Free state taxes and federal The number of units of mineral sold during the tax year. Free state taxes and federal Basis for depletion. Free state taxes and federal   To figure the property's basis for depletion, subtract all the following from the property's adjusted basis. Free state taxes and federal Amounts recoverable through: Depreciation deductions, Deferred expenses (including deferred exploration and development costs), and Deductions other than depletion. Free state taxes and federal The residual value of land and improvements at the end of operations. Free state taxes and federal The cost or value of land acquired for purposes other than mineral production. Free state taxes and federal Adjusted basis. Free state taxes and federal   The adjusted basis of your property is your original cost or other basis, plus certain additions and improvements, and minus certain deductions such as depletion allowed or allowable and casualty losses. Free state taxes and federal Your adjusted basis can never be less than zero. Free state taxes and federal See Publication 551, Basis of Assets, for more information on adjusted basis. Free state taxes and federal Total recoverable units. Free state taxes and federal   The total recoverable units is the sum of the following. Free state taxes and federal The number of units of mineral remaining at the end of the year (including units recovered but not sold). Free state taxes and federal The number of units of mineral sold during the tax year (determined under your method of accounting, as explained next). Free state taxes and federal   You must estimate or determine recoverable units (tons, pounds, ounces, barrels, thousands of cubic feet, or other measure) of mineral products using the current industry method and the most accurate and reliable information you can obtain. Free state taxes and federal You must include ores and minerals that are developed, in sight, blocked out, or assured. Free state taxes and federal You must also include probable or prospective ores or minerals that are believed to exist based on good evidence. Free state taxes and federal But see Elective safe harbor for owners of oil and gas property , later. Free state taxes and federal Number of units sold. Free state taxes and federal   You determine the number of units sold during the tax year based on your method of accounting. Free state taxes and federal Use the following table to make this determination. Free state taxes and federal    IF you  use . Free state taxes and federal . Free state taxes and federal . Free state taxes and federal THEN the units sold during the year are . Free state taxes and federal . Free state taxes and federal . Free state taxes and federal The cash method of accounting The units sold for which you receive payment during the tax year (regardless of the year of sale). Free state taxes and federal An accrual method of accounting The units sold based on your inventories and method of accounting for inventory. Free state taxes and federal   The number of units sold during the tax year does not include any for which depletion deductions were allowed or allowable in earlier years. Free state taxes and federal Figuring the cost depletion deduction. Free state taxes and federal   Once you have figured your property's basis for depletion, the total recoverable units, and the number of units sold during the tax year, you can figure your cost depletion deduction by taking the following steps. Free state taxes and federal Step Action Result 1 Divide your property's basis for depletion by total recoverable units. Free state taxes and federal Rate per unit. Free state taxes and federal 2 Multiply the rate per unit by units sold during the tax year. Free state taxes and federal Cost depletion deduction. Free state taxes and federal You must keep accounts for the depletion of each property and adjust these accounts each year for units sold and depletion claimed. Free state taxes and federal Elective safe harbor for owners of oil and gas property. Free state taxes and federal   Instead of using the method described earlier to determine the total recoverable units, you can use an elective safe harbor. Free state taxes and federal If you choose the elective safe harbor, the total recoverable units equal 105% of a property's proven reserves (both developed and undeveloped). Free state taxes and federal For details, see Revenue Procedure 2004-19 on page 563 of Internal Revenue Bulletin 2004-10, available at www. Free state taxes and federal irs. Free state taxes and federal gov/pub/irs-irbs/irb04-10. Free state taxes and federal pdf. Free state taxes and federal   To make the election, attach a statement to your timely filed (including extensions) original return for the first tax year for which the safe harbor is elected. Free state taxes and federal The statement must indicate that you are electing the safe harbor provided by Revenue Procedure 2004-19. Free state taxes and federal The election, if made, is effective for the tax year in which it is made and all later years. Free state taxes and federal It cannot be revoked for the tax year in which it is elected, but may be revoked in a later year. Free state taxes and federal Once revoked, it cannot be re-elected for the next 5 years. Free state taxes and federal Percentage Depletion To figure percentage depletion, you multiply a certain percentage, specified for each mineral, by your gross income from the property during the tax year. Free state taxes and federal The rates to be used and other rules for oil and gas wells are discussed later under Independent Producers and Royalty Owners and under Natural Gas Wells . Free state taxes and federal Rates and other rules for percentage depletion of other specific minerals are found later in Mines and Geothermal Deposits . Free state taxes and federal Gross income. Free state taxes and federal   When figuring percentage depletion, subtract from your gross income from the property the following amounts. Free state taxes and federal Any rents or royalties you paid or incurred for the property. Free state taxes and federal The part of any bonus you paid for a lease on the property allocable to the product sold (or that otherwise gives rise to gross income) for the tax year. Free state taxes and federal A bonus payment includes amounts you paid as a lessee to satisfy a production payment retained by the lessor. Free state taxes and federal   Use the following fraction to figure the part of the bonus you must subtract. Free state taxes and federal No. Free state taxes and federal of units sold in the tax year Recoverable units from the property × Bonus Payments For oil and gas wells and geothermal deposits, more information about the definition of gross income from the property is under Oil and Gas Wells , later. Free state taxes and federal For other property, more information about the definition of gross income from the property is under Mines and Geothermal Deposits , later. Free state taxes and federal Taxable income limit. Free state taxes and federal   The percentage depletion deduction generally cannot be more than 50% (100% for oil and gas property) of your taxable income from the property figured without the depletion deduction and the domestic production activities deduction. Free state taxes and federal   Taxable income from the property means gross income from the property minus all allowable deductions (except any deduction for depletion or domestic production activities) attributable to mining processes, including mining transportation. Free state taxes and federal These deductible items include, but are not limited to, the following. Free state taxes and federal Operating expenses. Free state taxes and federal Certain selling expenses. Free state taxes and federal Administrative and financial overhead. Free state taxes and federal Depreciation. Free state taxes and federal Intangible drilling and development costs. Free state taxes and federal Exploration and development expenditures. Free state taxes and federal Deductible taxes (see chapter 5), but not taxes that you capitalize or take as a credit. Free state taxes and federal Losses sustained. Free state taxes and federal   The following rules apply when figuring your taxable income from the property for purposes of the taxable income limit. Free state taxes and federal Do not deduct any net operating loss deduction from the gross income from the property. Free state taxes and federal Corporations do not deduct charitable contributions from the gross income from the property. Free state taxes and federal If, during the year, you dispose of an item of section 1245 property that was used in connection with mineral property, reduce any allowable deduction for mining expenses by the part of any gain you must report as ordinary income that is allocable to the mineral property. Free state taxes and federal See section 1. Free state taxes and federal 613-5(b)(1) of the regulations for information on how to figure the ordinary gain allocable to the property. Free state taxes and federal Oil and Gas Wells You cannot claim percentage depletion for an oil or gas well unless at least one of the following applies. Free state taxes and federal You are either an independent producer or a royalty owner. Free state taxes and federal The well produces natural gas that is either sold under a fixed contract or produced from geopressured brine. Free state taxes and federal If you are an independent producer or royalty owner, see Independent Producers and Royalty Owners , next. Free state taxes and federal For information on the depletion deduction for wells that produce natural gas that is either sold under a fixed contract or produced from geopressured brine, see Natural Gas Wells , later. Free state taxes and federal Independent Producers and Royalty Owners If you are an independent producer or royalty owner, you figure percentage depletion using a rate of 15% of the gross income from the property based on your average daily production of domestic crude oil or domestic natural gas up to your depletable oil or natural gas quantity. Free state taxes and federal However, certain refiners, as explained next, and certain retailers and transferees of proven oil and gas properties, as explained next, cannot claim percentage depletion. Free state taxes and federal For information on figuring the deduction, see Figuring percentage depletion , later. Free state taxes and federal Refiners who cannot claim percentage depletion. Free state taxes and federal   You cannot claim percentage depletion if you or a related person refine crude oil and you and the related person refined more than 75,000 barrels on any day during the tax year based on average (rather than actual) daily refinery runs for the tax year. Free state taxes and federal The average daily refinery run is computed by dividing total refinery runs for the tax year by the total number of days in the tax year. Free state taxes and federal Related person. Free state taxes and federal   You and another person are related persons if either of you holds a significant ownership interest in the other person or if a third person holds a significant ownership interest in both of you. Free state taxes and federal For example, a corporation, partnership, estate, or trust and anyone who holds a significant ownership interest in it are related persons. Free state taxes and federal A partnership and a trust are related persons if one person holds a significant ownership interest in each of them. Free state taxes and federal For purposes of the related person rules, significant ownership interest means direct or indirect ownership of 5% or more in any one of the following. Free state taxes and federal The value of the outstanding stock of a corporation. Free state taxes and federal The interest in the profits or capital of a partnership. Free state taxes and federal The beneficial interests in an estate or trust. Free state taxes and federal Any interest owned by or for a corporation, partnership, trust, or estate is considered to be owned directly both by itself and proportionately by its shareholders, partners, or beneficiaries. Free state taxes and federal Retailers who cannot claim percentage depletion. Free state taxes and federal   You cannot claim percentage depletion if both the following apply. Free state taxes and federal You sell oil or natural gas or their by-products directly or through a related person in any of the following situations. Free state taxes and federal Through a retail outlet operated by you or a related person. Free state taxes and federal To any person who is required under an agreement with you or a related person to use a trademark, trade name, or service mark or name owned by you or a related person in marketing or distributing oil, natural gas, or their by-products. Free state taxes and federal To any person given authority under an agreement with you or a related person to occupy any retail outlet owned, leased, or controlled by you or a related person. Free state taxes and federal The combined gross receipts from sales (not counting resales) of oil, natural gas, or their by-products by all retail outlets taken into account in (1) are more than $5 million for the tax year. Free state taxes and federal   For the purpose of determining if this rule applies, do not count the following. Free state taxes and federal Bulk sales (sales in very large quantities) of oil or natural gas to commercial or industrial users. Free state taxes and federal Bulk sales of aviation fuels to the Department of Defense. Free state taxes and federal Sales of oil or natural gas or their by-products outside the United States if none of your domestic production or that of a related person is exported during the tax year or the prior tax year. Free state taxes and federal Related person. Free state taxes and federal   To determine if you and another person are related persons, see Related person under Refiners who cannot claim percentage depletion, earlier. Free state taxes and federal Sales through a related person. Free state taxes and federal   You are considered to be selling through a related person if any sale by the related person produces gross income from which you may benefit because of your direct or indirect ownership interest in the person. Free state taxes and federal   You are not considered to be selling through a related person who is a retailer if all the following apply. Free state taxes and federal You do not have a significant ownership interest in the retailer. Free state taxes and federal You sell your production to persons who are not related to either you or the retailer. Free state taxes and federal The retailer does not buy oil or natural gas from your customers or persons related to your customers. Free state taxes and federal There are no arrangements for the retailer to acquire oil or natural gas you produced for resale or made available for purchase by the retailer. Free state taxes and federal Neither you nor the retailer knows of or controls the final disposition of the oil or natural gas you sold or the original source of the petroleum products the retailer acquired for resale. Free state taxes and federal Transferees who cannot claim percentage depletion. Free state taxes and federal   You cannot claim percentage depletion if you received your interest in a proven oil or gas property by transfer after 1974 and before October 12, 1990. Free state taxes and federal For a definition of the term “transfer,” see section 1. Free state taxes and federal 613A-7(n) of the regulations. Free state taxes and federal For a definition of the term “interest in proven oil or gas property,” see section 1. Free state taxes and federal 613A-7(p) of the regulations. Free state taxes and federal Figuring percentage depletion. Free state taxes and federal   Generally, as an independent producer or royalty owner, you figure your percentage depletion by computing your average daily production of domestic oil or gas and comparing it to your depletable oil or gas quantity. Free state taxes and federal If your average daily production does not exceed your depletable oil or gas quantity, you figure your percentage depletion by multiplying the gross income from the oil or gas property (defined later) by 15%. Free state taxes and federal If your average daily production of domestic oil or gas exceeds your depletable oil or gas quantity, you must make an allocation as explained later under Average daily production. Free state taxes and federal   In addition, there is a limit on the percentage depletion deduction. Free state taxes and federal See Taxable income limit , later. Free state taxes and federal Average daily production. Free state taxes and federal   Figure your average daily production by dividing your total domestic production of oil or gas for the tax year by the number of days in your tax year. Free state taxes and federal Partial interest. Free state taxes and federal   If you have a partial interest in the production from a property, figure your share of the production by multiplying total production from the property by your percentage of interest in the revenues from the property. Free state taxes and federal   You have a partial interest in the production from a property if you have a net profits interest in the property. Free state taxes and federal To figure the share of production for your net profits interest, you must first determine your percentage participation (as measured by the net profits) in the gross revenue from the property. Free state taxes and federal To figure this percentage, you divide the income you receive for your net profits interest by the gross revenue from the property. Free state taxes and federal Then multiply the total production from the property by your percentage participation to figure your share of the production. Free state taxes and federal Example. Free state taxes and federal Javier Robles owns oil property in which Pablo Olmos owns a 20% net profits interest. Free state taxes and federal During the year, the property produced 10,000 barrels of oil, which Javier sold for $200,000. Free state taxes and federal Javier had expenses of $90,000 attributable to the property. Free state taxes and federal The property generated a net profit of $110,000 ($200,000 − $90,000). Free state taxes and federal Pablo received income of $22,000 ($110,000 × . Free state taxes and federal 20) for his net profits interest. Free state taxes and federal Pablo determined his percentage participation to be 11% by dividing $22,000 (the income he received) by $200,000 (the gross revenue from the property). Free state taxes and federal Pablo determined his share of the oil production to be 1,100 barrels (10,000 barrels × 11%). Free state taxes and federal Depletable oil or natural gas quantity. Free state taxes and federal   Generally, your depletable oil quantity is 1,000 barrels. Free state taxes and federal Your depletable natural gas quantity is 6,000 cubic feet multiplied by the number of barrels of your depletable oil quantity that you choose to apply. Free state taxes and federal If you claim depletion on both oil and natural gas, you must reduce your depletable oil quantity (1,000 barrels) by the number of barrels you use to figure your depletable natural gas quantity. Free state taxes and federal Example. Free state taxes and federal You have both oil and natural gas production. Free state taxes and federal To figure your depletable natural gas quantity, you choose to apply 360 barrels of your 1000-barrel depletable oil quantity. Free state taxes and federal Your depletable natural gas quantity is 2. Free state taxes and federal 16 million cubic feet of gas (360 × 6000). Free state taxes and federal You must reduce your depletable oil quantity to 640 barrels (1000 − 360). Free state taxes and federal If you have production from marginal wells, see section 613A(c)(6) of the Internal Revenue Code to figure your depletable oil or natural gas quantity. Free state taxes and federal Also, see Notice 2012-50, available at www. Free state taxes and federal irs. Free state taxes and federal gov/irb/2012–31_IRB/index. Free state taxes and federal html. Free state taxes and federal Business entities and family members. Free state taxes and federal   You must allocate the depletable oil or gas quantity among the following related persons in proportion to each entity's or family member's production of domestic oil or gas for the year. Free state taxes and federal Corporations, trusts, and estates if 50% or more of the beneficial interest is owned by the same or related persons (considering only persons that own at least 5% of the beneficial interest). Free state taxes and federal You and your spouse and minor children. Free state taxes and federal A related person is anyone mentioned in the related persons discussion under Nondeductible loss in chapter 2 of Publication 544, except that for purposes of this allocation, item (1) in that discussion includes only an individual, his or her spouse, and minor children. Free state taxes and federal Controlled group of corporations. Free state taxes and federal   Members of the same controlled group of corporations are treated as one taxpayer when figuring the depletable oil or natural gas quantity. Free state taxes and federal They share the depletable quantity. Free state taxes and federal A controlled group of corporations is defined in section 1563(a) of the Internal Revenue Code, except that, for this purpose, the stock ownership requirement in that definition is “more than 50%” rather than “at least 80%. Free state taxes and federal ” Gross income from the property. Free state taxes and federal   For purposes of percentage depletion, gross income from the property (in the case of oil and gas wells) is the amount you receive from the sale of the oil or gas in the immediate vicinity of the well. Free state taxes and federal If you do not sell the oil or gas on the property, but manufacture or convert it into a refined product before sale or transport it before sale, the gross income from the property is the representative market or field price (RMFP) of the oil or gas, before conversion or transportation. Free state taxes and federal   If you sold gas after you removed it from the premises for a price that is lower than the RMFP, determine gross income from the property for percentage depletion purposes without regard to the RMFP. Free state taxes and federal   Gross income from the property does not include lease bonuses, advance royalties, or other amounts payable without regard to production from the property. Free state taxes and federal Average daily production exceeds depletable quantities. Free state taxes and federal   If your average daily production for the year is more than your depletable oil or natural gas quantity, figure your allowance for depletion for each domestic oil or natural gas property as follows. Free state taxes and federal Figure your average daily production of oil or natural gas for the year. Free state taxes and federal Figure your depletable oil or natural gas quantity for the year. Free state taxes and federal Figure depletion for all oil or natural gas produced from the property using a percentage depletion rate of 15%. Free state taxes and federal Multiply the result figured in (3) by a fraction, the numerator of which is the result figured in (2) and the denominator of which is the result figured in (1). Free state taxes and federal This is your depletion allowance for that property for the year. Free state taxes and federal Taxable income limit. Free state taxes and federal   If you are an independent producer or royalty owner of oil and gas, your deduction for percentage depletion is limited to the smaller of the following. Free state taxes and federal 100% of your taxable income from the property figured without the deduction for depletion and the deduction for domestic production activities under section 199 of the Internal Revenue Code. Free state taxes and federal For a definition of taxable income from the property, see Taxable income limit , earlier, under Mineral Property. Free state taxes and federal 65% of your taxable income from all sources, figured without the depletion allowance, the deduction for domestic production activities, any net operating loss carryback, and any capital loss carryback. Free state taxes and federal You can carry over to the following year any amount you cannot deduct because of the 65%-of-taxable-income limit. Free state taxes and federal Add it to your depletion allowance (before applying any limits) for the following year. Free state taxes and federal Partnerships and S Corporations Generally, each partner or S corporation shareholder, and not the partnership or S corporation, figures the depletion allowance separately. Free state taxes and federal (However, see Electing large partnerships must figure depletion allowance , later. Free state taxes and federal ) Each partner or shareholder must decide whether to use cost or percentage depletion. Free state taxes and federal If a partner or shareholder uses percentage depletion, he or she must apply the 65%-of-taxable-income limit using his or her taxable income from all sources. Free state taxes and federal Partner's or shareholder's adjusted basis. Free state taxes and federal   The partnership or S corporation must allocate to each partner or shareholder his or her share of the adjusted basis of each oil or gas property held by the partnership or S corporation. Free state taxes and federal The partnership or S corporation makes the allocation as of the date it acquires the oil or gas property. Free state taxes and federal   Each partner's share of the adjusted basis of the oil or gas property generally is figured according to that partner's interest in partnership capital. Free state taxes and federal However, in some cases, it is figured according to the partner's interest in partnership income. Free state taxes and federal   The partnership or S corporation adjusts the partner's or shareholder's share of the adjusted basis of the oil and gas property for any capital expenditures made for the property and for any change in partnership or S corporation interests. Free state taxes and federal Recordkeeping. Free state taxes and federal Each partner or shareholder must separately keep records of his or her share of the adjusted basis in each oil and gas property of the partnership or S corporation. Free state taxes and federal The partner or shareholder must reduce his or her adjusted basis by the depletion allowed or allowable on the property each year. Free state taxes and federal The partner or shareholder must use that reduced adjusted basis to figure cost depletion or his or her gain or loss if the partnership or S corporation disposes of the property. Free state taxes and federal Reporting the deduction. Free state taxes and federal   Information that you, as a partner or shareholder, use to figure your depletion deduction on oil and gas properties is reported by the partnership or S corporation on Schedule K-1 (Form 1065) or on Schedule K-1 (Form 1120S). Free state taxes and federal Deduct oil and gas depletion for your partnership or S corporation interest on Schedule E (Form 1040). Free state taxes and federal The depletion deducted on Schedule E is included in figuring income or loss from rental real estate or royalty properties. Free state taxes and federal The instructions for Schedule E explain where to report this income or loss and whether you need to file either of the following forms. Free state taxes and federal Form 6198, At-Risk Limitations. Free state taxes and federal Form 8582, Passive Activity Loss Limitations. Free state taxes and federal Electing large partnerships must figure depletion allowance. Free state taxes and federal   An electing large partnership, rather than each partner, generally must figure the depletion allowance. Free state taxes and federal The partnership figures the depletion allowance without taking into account the 65-percent-of-taxable-income limit and the depletable oil or natural gas quantity. Free state taxes and federal Also, the adjusted basis of a partner's interest in the partnership is not affected by the depletion allowance. Free state taxes and federal   An electing large partnership is one that meets both the following requirements. Free state taxes and federal The partnership had 100 or more partners in the preceding year. Free state taxes and federal The partnership chooses to be an electing large partnership. Free state taxes and federal Disqualified persons. Free state taxes and federal   An electing large partnership does not figure the depletion allowance of its partners that are disqualified persons. Free state taxes and federal Disqualified persons must figure it themselves, as explained earlier. Free state taxes and federal   All the following are disqualified persons. Free state taxes and federal Refiners who cannot claim percentage depletion (discussed under Independent Producers and Royalty Owners , earlier). Free state taxes and federal Retailers who cannot claim percentage depletion (discussed under Independent Producers and Royalty Owners , earlier). Free state taxes and federal Any partner whose average daily production of domestic crude oil and natural gas is more than 500 barrels during the tax year in which the partnership tax year ends. Free state taxes and federal Average daily production is discussed earlier. Free state taxes and federal Natural Gas Wells You can use percentage depletion for a well that produces natural gas that is either Sold under a fixed contract, or Produced from geopressured brine. Free state taxes and federal Natural gas sold under a fixed contract. Free state taxes and federal   Natural gas sold under a fixed contract qualifies for a percentage depletion rate of 22%. Free state taxes and federal This is domestic natural gas sold by the producer under a contract that does not provide for a price increase to reflect any increase in the seller's tax liability because of the repeal of percentage depletion for gas. Free state taxes and federal The contract must have been in effect from February 1, 1975, until the date of sale of the gas. Free state taxes and federal Price increases after February 1, 1975, are presumed to take the increase in tax liability into account unless demonstrated otherwise by clear and convincing evidence. Free state taxes and federal Natural gas from geopressured brine. Free state taxes and federal   Qualified natural gas from geopressured brine is eligible for a percentage depletion rate of 10%. Free state taxes and federal This is natural gas that is both the following. Free state taxes and federal Produced from a well you began to drill after September 1978 and before 1984. Free state taxes and federal Determined in accordance with section 503 of the Natural Gas Policy Act of 1978 to be produced from geopressured brine. Free state taxes and federal Mines and Geothermal Deposits Certain mines, wells, and other natural deposits, including geothermal deposits, qualify for percentage depletion. Free state taxes and federal Mines and other natural deposits. Free state taxes and federal   For a natural deposit, the percentage of your gross income from the property that you can deduct as depletion depends on the type of deposit. Free state taxes and federal   The following is a list of the percentage depletion rates for the more common minerals. Free state taxes and federal DEPOSITS RATE Sulphur, uranium, and, if from deposits in the United States, asbestos, lead ore, zinc ore, nickel ore, and mica 22% Gold, silver, copper, iron ore, and certain oil shale, if from deposits in the United States 15% Borax, granite, limestone, marble, mollusk shells, potash, slate, soapstone, and carbon dioxide produced from a well 14% Coal, lignite, and sodium chloride 10% Clay and shale used or sold for use in making sewer pipe or bricks or used or sold for use as sintered or burned lightweight aggregates 7½% Clay used or sold for use in making drainage and roofing tile, flower pots, and kindred products, and gravel, sand, and stone (other than stone used or sold for use by a mine owner or operator as dimension or ornamental stone) 5%   You can find a complete list of minerals and their percentage depletion rates in section 613(b) of the Internal Revenue Code. Free state taxes and federal Corporate deduction for iron ore and coal. Free state taxes and federal   The percentage depletion deduction of a corporation for iron ore and coal (including lignite) is reduced by 20% of: The percentage depletion deduction for the tax year (figured without this reduction), minus The adjusted basis of the property at the close of the tax year (figured without the depletion deduction for the tax year). Free state taxes and federal Gross income from the property. Free state taxes and federal   For property other than a geothermal deposit or an oil or gas well, gross income from the property means the gross income from mining. Free state taxes and federal Mining includes all the following. Free state taxes and federal Extracting ores or minerals from the ground. Free state taxes and federal Applying certain treatment processes described later. Free state taxes and federal Transporting ores or minerals (generally, not more than 50 miles) from the point of extraction to the plants or mills in which the treatment processes are applied. Free state taxes and federal Excise tax. Free state taxes and federal   Gross income from mining includes the separately stated excise tax received by a mine operator from the sale of coal to compensate the operator for the excise tax the mine operator must pay to finance black lung benefits. Free state taxes and federal Extraction. Free state taxes and federal   Extracting ores or minerals from the ground includes extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. Free state taxes and federal This does not apply to extraction from waste or residue of prior mining by the purchaser of the waste or residue or the purchaser of the rights to extract ores or minerals from the waste or residue. Free state taxes and federal Treatment processes. Free state taxes and federal   The processes included as mining depend on the ore or mineral mined. Free state taxes and federal To qualify as mining, the treatment processes must be applied by the mine owner or operator. Free state taxes and federal For a listing of treatment processes considered as mining, see section 613(c)(4) of the Internal Revenue Code and the related regulations. Free state taxes and federal Transportation of more than 50 miles. Free state taxes and federal   If the IRS finds that the ore or mineral must be transported more than 50 miles to plants or mills to be treated because of physical and other requirements, the additional authorized transportation is considered mining and included in the computation of gross income from mining. Free state taxes and federal    If you wish to include transportation of more than 50 miles in the computation of gross income from mining, request an advance ruling from the IRS. Free state taxes and federal Include in the request the facts about the physical and other requirements that prevented the construction and operation of the plant within 50 miles of the point of extraction. Free state taxes and federal For more information about requesting an advance ruling, see Revenue Procedure 2013-1, available at www. Free state taxes and federal irs. Free state taxes and federal gov/irb/2013-01_IRB/ar11. Free state taxes and federal html. Free state taxes and federal Disposal of coal or iron ore. Free state taxes and federal   You cannot take a depletion deduction for coal (including lignite) or iron ore mined in the United States if both the following apply. Free state taxes and federal You disposed of it after holding it for more than 1 year. Free state taxes and federal You disposed of it under a contract under which you retain an economic interest in the coal or iron ore. Free state taxes and federal Treat any gain on the disposition as a capital gain. Free state taxes and federal Disposal to related person. Free state taxes and federal   This rule does not apply if you dispose of the coal or iron ore to one of the following persons. Free state taxes and federal A related person (as listed in chapter 2 of Publication 544). Free state taxes and federal A person owned or controlled by the same interests that own or control you. Free state taxes and federal Geothermal deposits. Free state taxes and federal   Geothermal deposits located in the United States or its possessions qualify for a percentage depletion rate of 15%. Free state taxes and federal A geothermal deposit is a geothermal reservoir of natural heat stored in rocks or in a watery liquid or vapor. Free state taxes and federal For percentage depletion purposes, a geothermal deposit is not considered a gas well. Free state taxes and federal   Figure gross income from the property for a geothermal steam well in the same way as for oil and gas wells. Free state taxes and federal See Gross income from the property , earlier, under Oil and Gas Wells. Free state taxes and federal Percentage depletion on a geothermal deposit cannot be more than 50% of your taxable income from the property. Free state taxes and federal Lessor's Gross Income In the case of leased property, the depletion deduction is divided between the lessor and the lessee. Free state taxes and federal A lessor's gross income from the property that qualifies for percentage depletion usually is the total of the royalties received from the lease. Free state taxes and federal Bonuses and advanced royalties. Free state taxes and federal   Bonuses and advanced royalties are payments a lessee makes before production to a lessor for the grant of rights in a lease or for minerals, gas, or oil to be extracted from leased property. Free state taxes and federal If you are the lessor, your income from bonuses and advanced royalties received is subject to an allowance for depletion, as explained in the next two paragraphs. Free state taxes and federal Figuring cost depletion. Free state taxes and federal   To figure cost depletion on a bonus, multiply your adjusted basis in the property by a fraction, the numerator of which is the bonus and the denominator of which is the total bonus and royalties expected to be received. Free state taxes and federal To figure cost depletion on advanced royalties, use the computation explained earlier under Cost Depletion , treating the number of units for which the advanced royalty is received as the number of units sold. Free state taxes and federal Figuring percentage depletion. Free state taxes and federal   In the case of mines, wells, and other natural deposits other than gas, oil, or geothermal property, you may use the percentage rates discussed earlier under Mines and Geothermal Deposits . Free state taxes and federal Any bonus or advanced royalty payments are generally part of the gross income from the property to which the rates are applied in making the calculation. Free state taxes and federal However, for oil, gas, or geothermal property, gross income does not include lease bonuses, advanced royalties, or other amounts payable without regard to production from the property. Free state taxes and federal Ending the lease. Free state taxes and federal   If you receive a bonus on a lease that ends or is abandoned before you derive any income from mineral extraction, include in income the depletion deduction you took. Free state taxes and federal Do this for the year the lease ends or is abandoned. Free state taxes and federal Also increase your adjusted basis in the property to restore the depletion deduction you previously subtracted. Free state taxes and federal   For advanced royalties, include in income the depletion claimed on minerals for which the advanced royalties were paid if the minerals were not produced before the lease ended. Free state taxes and federal Include this amount in income for the year the lease ends. Free state taxes and federal Increase your adjusted basis in the property by the amount you include in income. Free state taxes and federal Delay rentals. Free state taxes and federal   These are payments for deferring development of the property. Free state taxes and federal Since delay rentals are ordinary rent, they are ordinary income that is not subject to depletion. Free state taxes and federal These rentals can be avoided by either abandoning the lease, beginning development operations, or obtaining production. Free state taxes and federal Timber You can figure timber depletion only by the cost method. Free state taxes and federal Percentage depletion does not apply to timber. Free state taxes and federal Base your depletion on your cost or other basis in the timber. Free state taxes and federal Your cost does not include the cost of land or any amounts recoverable through depreciation. Free state taxes and federal Depletion takes place when you cut standing timber. Free state taxes and federal You can figure your depletion deduction when the quantity of cut timber is first accurately measured in the process of exploitation. Free state taxes and federal Figuring cost depletion. Free state taxes and federal   To figure your cost depletion allowance, you multiply the number of timber units cut by your depletion unit. Free state taxes and federal Timber units. Free state taxes and federal   When you acquire timber property, you must make an estimate of the quantity of marketable timber that exists on the property. Free state taxes and federal You measure the timber using board feet, log scale, cords, or other units. Free state taxes and federal If you later determine that you have more or less units of timber, you must adjust the original estimate. Free state taxes and federal   The term “timber property” means your economic interest in standing timber in each tract or block representing a separate timber account. Free state taxes and federal Depletion unit. Free state taxes and federal   You figure your depletion unit each year by taking the following steps. Free state taxes and federal Determine your cost or adjusted basis of the timber on hand at the beginning of the year. Free state taxes and federal Adjusted basis is defined under Cost Depletion in the discussion on Mineral Property. Free state taxes and federal Add to the amount determined in (1) the cost of any timber units acquired during the year and any additions to capital. Free state taxes and federal Figure the number of timber units to take into account by adding the number of timber units acquired during the year to the number of timber units on hand in the account at the beginning of the year and then adding (or subtracting) any correction to the estimate of the number of timber units remaining in the account. Free state taxes and federal Divide the result of (2) by the result of (3). Free state taxes and federal This is your depletion unit. Free state taxes and federal Example. Free state taxes and federal You bought a timber tract for $160,000 and the land was worth as much as the timber. Free state taxes and federal Your basis for the timber is $80,000. Free state taxes and federal Based on an estimated one million board feet (1,000 MBF) of standing timber, you figure your depletion unit to be $80 per MBF ($80,000 ÷ 1,000). Free state taxes and federal If you cut 500 MBF of timber, your depletion allowance would be $40,000 (500 MBF × $80). Free state taxes and federal When to claim depletion. Free state taxes and federal   Claim your depletion allowance as a deduction in the year of sale or other disposition of the products cut from the timber, unless you choose to treat the cutting of timber as a sale or exchange (explained below). Free state taxes and federal Include allowable depletion for timber products not sold during the tax year the timber is cut as a cost item in the closing inventory of timber products for the year. Free state taxes and federal The inventory is your basis for determining gain or loss in the tax year you sell the timber products. Free state taxes and federal Example. Free state taxes and federal The facts are the same as in the previous example except that you sold only half of the timber products in the cutting year. Free state taxes and federal You would deduct $20,000 of the $40,000 depletion that year. Free state taxes and federal You would add the remaining $20,000 depletion to your closing inventory of timber products. Free state taxes and federal Electing to treat the cutting of timber as a sale or exchange. Free state taxes and federal   You can elect, under certain circumstances, to treat the cutting of timber held for more than 1 year as a sale or exchange. Free state taxes and federal You must make the election on your income tax return for the tax year to which it applies. Free state taxes and federal If you make this election, subtract the adjusted basis for depletion from the fair market value of the timber on the first day of the tax year in which you cut it to figure the gain or loss on the cutting. Free state taxes and federal You generally report the gain as long-term capital gain. Free state taxes and federal The fair market value then becomes your basis for figuring your ordinary gain or loss on the sale or other disposition of the products cut from the timber. Free state taxes and federal For more information, see Timber in chapter 2 of Publication 544, Sales and Other Dispositions of Assets. Free state taxes and federal   You may revoke an election to treat the cutting of timber as a sale or exchange without IRS's consent. Free state taxes and federal The prior election (and revocation) is disregarded for purposes of making a subsequent election. Free state taxes and federal See Form T (Timber), Forest Activities Schedule, for more information. Free state taxes and federal Form T. Free state taxes and federal   Complete and attach Form T (Timber) to your income tax return if you claim a deduction for timber depletion, choose to treat the cutting of timber as a sale or exchange, or make an outright sale of timber. Free state taxes and federal Prev  Up  Next   Home   More Online Publications
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The Free State Taxes And Federal

Free state taxes and federal Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Free state taxes and federal Valor justo de mercado. Free state taxes and federal Excepción en el caso de propiedad inmueble de uso personal. Free state taxes and federal Más información. Free state taxes and federal Para pedir formularios y publicaciones. Free state taxes and federal Preguntas sobre los impuestos. Free state taxes and federal Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Free state taxes and federal Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Free state taxes and federal Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Free state taxes and federal Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Free state taxes and federal Llene los Anexos 1 al 20. Free state taxes and federal Lea las instrucciones del Formulario 4684, en inglés. Free state taxes and federal Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Free state taxes and federal Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Free state taxes and federal Utilice lo que se halla en la. Free state taxes and federal . Free state taxes and federal . Free state taxes and federal Y anótelo en el Formulario 4684. Free state taxes and federal . Free state taxes and federal . Free state taxes and federal Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Free state taxes and federal Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Free state taxes and federal Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Free state taxes and federal Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Free state taxes and federal Cantidad de la pérdida. Free state taxes and federal   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Free state taxes and federal Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Free state taxes and federal (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Free state taxes and federal De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Free state taxes and federal   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Free state taxes and federal Costo u otra base. Free state taxes and federal   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Free state taxes and federal Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Free state taxes and federal Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Free state taxes and federal Valor justo de mercado. Free state taxes and federal   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Free state taxes and federal Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Free state taxes and federal Cálculos separados. Free state taxes and federal   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Free state taxes and federal Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Free state taxes and federal Excepción en el caso de propiedad inmueble de uso personal. Free state taxes and federal   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Free state taxes and federal Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Free state taxes and federal La base ajustada de toda la propiedad. Free state taxes and federal Límites de la deducción. Free state taxes and federal   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Free state taxes and federal Esto se hace en la sección A del Formulario 4684, en inglés. Free state taxes and federal Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Free state taxes and federal Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Free state taxes and federal Más información. Free state taxes and federal   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Free state taxes and federal Cuándo su pérdida es deducible. Free state taxes and federal   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Free state taxes and federal Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Free state taxes and federal No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Free state taxes and federal Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free state taxes and federal Comentarios y sugerencias. Free state taxes and federal   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Free state taxes and federal   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free state taxes and federal NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Free state taxes and federal Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Free state taxes and federal   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Free state taxes and federal gov. Free state taxes and federal Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Free state taxes and federal Usted también nos puede enviar comentarios desde la página web en www. Free state taxes and federal irs. Free state taxes and federal gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Free state taxes and federal Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Free state taxes and federal Para pedir formularios y publicaciones. Free state taxes and federal   Visite www. Free state taxes and federal irs. Free state taxes and federal gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Free state taxes and federal  Internal Revenue Service 1201 N. Free state taxes and federal Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Free state taxes and federal   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Free state taxes and federal gov/espanol o llame al 1-800-829-1040. Free state taxes and federal No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Free state taxes and federal Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Free state taxes and federal Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Free state taxes and federal   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Free state taxes and federal El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Free state taxes and federal En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Free state taxes and federal Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Free state taxes and federal gov o llame al 1-800-906-9887 o 1-800-829-1040. Free state taxes and federal   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Free state taxes and federal Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Free state taxes and federal aarp. Free state taxes and federal org/money/taxaide. Free state taxes and federal   Para más información sobre estos programas, visite IRS. Free state taxes and federal gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Free state taxes and federal Internet. Free state taxes and federal Puede tener acceso al sitio web del IRS, www. Free state taxes and federal irs. Free state taxes and federal gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Free state taxes and federal Visite www. Free state taxes and federal irs. Free state taxes and federal gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Free state taxes and federal Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Free state taxes and federal Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Free state taxes and federal Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Free state taxes and federal Presentar la declaración por medio del sistema electrónico e-file. Free state taxes and federal Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Free state taxes and federal Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Free state taxes and federal Pedir productos del IRS a través de Internet. Free state taxes and federal Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Free state taxes and federal Buscar publicaciones en Internet por tema o palabra clave. Free state taxes and federal Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Free state taxes and federal Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Free state taxes and federal Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Free state taxes and federal irs. Free state taxes and federal gov/espanol. Free state taxes and federal Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Free state taxes and federal irs. Free state taxes and federal gov/individuals. Free state taxes and federal Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Free state taxes and federal Obtener información acerca de cómo abrir y administrar un pequeño negocio. Free state taxes and federal Teléfono. Free state taxes and federal Muchos servicios están disponibles por teléfono. Free state taxes and federal Cómo pedir formularios, instrucciones y publicaciones. Free state taxes and federal Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Free state taxes and federal Deberá recibir lo que ha pedido dentro de 10 días. Free state taxes and federal Cómo hacer preguntas relacionadas con los impuestos. Free state taxes and federal Llame al IRS para hacer preguntas al 1-800-829-1040. Free state taxes and federal Cómo resolver problemas. Free state taxes and federal Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Free state taxes and federal Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Free state taxes and federal Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Free state taxes and federal Para obtener el número telefónico, visite el sitio web www. Free state taxes and federal irs. Free state taxes and federal gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Free state taxes and federal Equipo TTY/TDD. Free state taxes and federal Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Free state taxes and federal Temas TeleTax. Free state taxes and federal Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Free state taxes and federal Información sobre los reembolsos. Free state taxes and federal Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Free state taxes and federal Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Free state taxes and federal La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Free state taxes and federal Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Free state taxes and federal Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Free state taxes and federal Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Free state taxes and federal Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Free state taxes and federal Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Free state taxes and federal Otra información relacionada con los reembolsos. Free state taxes and federal Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Free state taxes and federal Cómo evaluar la calidad de nuestros servicios telefónicos. Free state taxes and federal Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Free state taxes and federal Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Free state taxes and federal Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Free state taxes and federal Visitas en persona. Free state taxes and federal Muchos productos y servicios están disponibles en varios lugares públicos. Free state taxes and federal Productos. Free state taxes and federal Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Free state taxes and federal Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Free state taxes and federal Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Free state taxes and federal Servicios. Free state taxes and federal Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Free state taxes and federal Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Free state taxes and federal Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Free state taxes and federal No se necesita cita, simplemente venga a hacer su consulta. Free state taxes and federal Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Free state taxes and federal Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Free state taxes and federal Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Free state taxes and federal Los demás asuntos se tramitan sin necesidad de hacer una cita. Free state taxes and federal Para obtener el número telefónico de la oficina local, visite el sitio web www. Free state taxes and federal irs. Free state taxes and federal gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Free state taxes and federal Correspondencia. Free state taxes and federal Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Free state taxes and federal  Internal Revenue Service 1201 N. Free state taxes and federal Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Free state taxes and federal   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Free state taxes and federal Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Free state taxes and federal Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Free state taxes and federal Tenga presente que lo peor que se puede hacer es no hacer nada. Free state taxes and federal   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Free state taxes and federal Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Free state taxes and federal Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Free state taxes and federal   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Free state taxes and federal A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Free state taxes and federal Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Free state taxes and federal Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Free state taxes and federal ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Free state taxes and federal Nuestro kit de herramientas tributarias, disponible en www. Free state taxes and federal taxpayeradvocate. Free state taxes and federal irs. Free state taxes and federal gov/Home/Spanish le puede ayudar a entender estos derechos. Free state taxes and federal   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Free state taxes and federal irs. Free state taxes and federal gov/advocate. Free state taxes and federal Usted también podría llamarnos gratis al 1-877-777-4778. Free state taxes and federal   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Free state taxes and federal Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Free state taxes and federal irs. Free state taxes and federal gov/advocate. Free state taxes and federal Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Free state taxes and federal   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Free state taxes and federal Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Free state taxes and federal Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Free state taxes and federal Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Free state taxes and federal Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Free state taxes and federal irs. Free state taxes and federal gov/espanol/article/0,,id=219303,00. Free state taxes and federal html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Free state taxes and federal Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Free state taxes and federal Servicios Tributarios Gratuitos. Free state taxes and federal   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Free state taxes and federal Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Free state taxes and federal La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Free state taxes and federal La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Free state taxes and federal Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Free state taxes and federal   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Free state taxes and federal Discos DVD para productos tributarios. Free state taxes and federal Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Free state taxes and federal Formularios, instrucciones y publicaciones de impuestos de años anteriores. Free state taxes and federal Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Free state taxes and federal Preguntas sobre leyes tributarias hechas con frecuencia. Free state taxes and federal Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Free state taxes and federal Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Free state taxes and federal Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Free state taxes and federal Internal Revenue Bulletins (Boletines del IRS). Free state taxes and federal Apoyo técnico telefónico gratuito y por correo electrónico. Free state taxes and federal El CD que se expide dos veces al año. Free state taxes and federal  — La primera entrega se envía a principios de enero del año 2012. Free state taxes and federal  — La última entrega se envía a principios de marzo del año 2012. Free state taxes and federal Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Free state taxes and federal irs. Free state taxes and federal gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Free state taxes and federal Prev  Up  Next   Home   More Online Publications