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How Can I File My 2012 Taxes

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How Can I File My 2012 Taxes

How can i file my 2012 taxes Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. How can i file my 2012 taxes Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. How can i file my 2012 taxes An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. How can i file my 2012 taxes In general, an executor and an administrator perform the same duties and have the same responsibilities. How can i file my 2012 taxes For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. How can i file my 2012 taxes It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. How can i file my 2012 taxes Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. How can i file my 2012 taxes The personal representative also must perform the following duties. How can i file my 2012 taxes Apply for an employer identification number (EIN) for the estate. How can i file my 2012 taxes File all tax returns, including income, estate and gift tax returns, when due. How can i file my 2012 taxes Pay the tax determined up to the date of discharge from duties. How can i file my 2012 taxes Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. How can i file my 2012 taxes If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. How can i file my 2012 taxes Penalty. How can i file my 2012 taxes   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. How can i file my 2012 taxes Reliance on an agent (attorney, accountant, etc. How can i file my 2012 taxes ) is not reasonable cause for late filing. How can i file my 2012 taxes It is the personal representative's duty to file the returns for the decedent and the estate when due. How can i file my 2012 taxes Identification number. How can i file my 2012 taxes   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. How can i file my 2012 taxes You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. How can i file my 2012 taxes You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. How can i file my 2012 taxes   You can get an EIN by applying online at www. How can i file my 2012 taxes irs. How can i file my 2012 taxes gov (click on "Apply for an EIN Online" under the Tools heading). How can i file my 2012 taxes Generally, if you apply online, you will receive your EIN immediately upon completing the application. How can i file my 2012 taxes You can also apply using Form SS-4, Application for Employer Identification Number. How can i file my 2012 taxes Generally, if you apply by mail, it takes about 4 weeks to get your EIN. How can i file my 2012 taxes See the form instructions for other ways to apply. How can i file my 2012 taxes   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. How can i file my 2012 taxes After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. How can i file my 2012 taxes As the personal representative handling the estate, you must furnish this identification number to the payer. How can i file my 2012 taxes For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. How can i file my 2012 taxes If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. How can i file my 2012 taxes   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). How can i file my 2012 taxes Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. How can i file my 2012 taxes    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. How can i file my 2012 taxes Also do not use it to make estimated tax payments for a tax year after the year of death. How can i file my 2012 taxes Penalty. How can i file my 2012 taxes   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. How can i file my 2012 taxes You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. How can i file my 2012 taxes Notice of fiduciary relationship. How can i file my 2012 taxes   The term fiduciary means any person acting for another person. How can i file my 2012 taxes It applies to persons who have positions of trust on behalf of others. How can i file my 2012 taxes A personal representative for a decedent's estate is a fiduciary. How can i file my 2012 taxes Form 56. How can i file my 2012 taxes   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. How can i file my 2012 taxes Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. How can i file my 2012 taxes See the Instructions for Form 56 for filing requirements and other information. How can i file my 2012 taxes   File Form 56 as soon as all the necessary information (including the EIN) is available. How can i file my 2012 taxes It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. How can i file my 2012 taxes The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. How can i file my 2012 taxes Termination of fiduciary relationship. How can i file my 2012 taxes   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. How can i file my 2012 taxes See Form 56 and its instructions for more information. How can i file my 2012 taxes   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. How can i file my 2012 taxes See below for a discussion of these forms. How can i file my 2012 taxes Request for prompt assessment (charge) of tax. How can i file my 2012 taxes   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. How can i file my 2012 taxes However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. How can i file my 2012 taxes This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. How can i file my 2012 taxes This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. How can i file my 2012 taxes This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. How can i file my 2012 taxes Form 4810. How can i file my 2012 taxes   Form 4810 can be used for making this request. How can i file my 2012 taxes It must be filed separately from any other document. How can i file my 2012 taxes   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. How can i file my 2012 taxes You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. How can i file my 2012 taxes This applies even though the returns were filed before the decedent's death. How can i file my 2012 taxes Failure to report income. How can i file my 2012 taxes   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. How can i file my 2012 taxes However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. How can i file my 2012 taxes Request for discharge from personal liability for tax. How can i file my 2012 taxes   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. How can i file my 2012 taxes The request must be made after the returns for those taxes are filed. How can i file my 2012 taxes To make the request, file Form 5495. How can i file my 2012 taxes For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. How can i file my 2012 taxes   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. How can i file my 2012 taxes If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. How can i file my 2012 taxes If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. How can i file my 2012 taxes    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. How can i file my 2012 taxes Insolvent estate. How can i file my 2012 taxes   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. How can i file my 2012 taxes Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. How can i file my 2012 taxes The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. How can i file my 2012 taxes The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. How can i file my 2012 taxes Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. How can i file my 2012 taxes Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. How can i file my 2012 taxes If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. How can i file my 2012 taxes If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. How can i file my 2012 taxes If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. How can i file my 2012 taxes Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. How can i file my 2012 taxes A surviving spouse, under certain circumstances, may have to file the returns for the decedent. How can i file my 2012 taxes See Joint Return, later. How can i file my 2012 taxes Return for preceding year. How can i file my 2012 taxes   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. How can i file my 2012 taxes The return for that year will be a regular return and the personal representative must file it. How can i file my 2012 taxes Example. How can i file my 2012 taxes Samantha Smith died on March 21, 2013, before filing her 2012 tax return. How can i file my 2012 taxes Her personal representative must file her 2012 return by April 15, 2013. How can i file my 2012 taxes Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. How can i file my 2012 taxes Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How can i file my 2012 taxes If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. How can i file my 2012 taxes If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. How can i file my 2012 taxes Third party designee. How can i file my 2012 taxes   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. How can i file my 2012 taxes This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. How can i file my 2012 taxes It also allows the designee to perform certain actions. How can i file my 2012 taxes See the Instructions for Form 1040 for details. How can i file my 2012 taxes Signature. How can i file my 2012 taxes   If a personal representative has been appointed, that person must sign the return. How can i file my 2012 taxes If it is a joint return, the surviving spouse must also sign it. How can i file my 2012 taxes If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. How can i file my 2012 taxes ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. How can i file my 2012 taxes ” Paid preparer. How can i file my 2012 taxes   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. How can i file my 2012 taxes See the Form 1040 instructions for details. How can i file my 2012 taxes When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. How can i file my 2012 taxes A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. How can i file my 2012 taxes However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. How can i file my 2012 taxes The tax return must be prepared for the year of death regardless of when during the year death occurred. How can i file my 2012 taxes Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. How can i file my 2012 taxes A tax return for a decedent can be electronically filed. How can i file my 2012 taxes A personal representative may also obtain an income tax filing extension on behalf of a decedent. How can i file my 2012 taxes Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. How can i file my 2012 taxes Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. How can i file my 2012 taxes It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. How can i file my 2012 taxes In general, filing status depends on whether the decedent was considered single or married at the time of death. How can i file my 2012 taxes See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. How can i file my 2012 taxes Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. How can i file my 2012 taxes Also, the decedent may be entitled to other credits that result in a refund. How can i file my 2012 taxes These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. How can i file my 2012 taxes Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. How can i file my 2012 taxes   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. How can i file my 2012 taxes   If the personal representative is filing a claim for refund on Form 1040X, Amended U. How can i file my 2012 taxes S. How can i file my 2012 taxes Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. How can i file my 2012 taxes Example. How can i file my 2012 taxes Edward Green died before filing his tax return. How can i file my 2012 taxes You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. How can i file my 2012 taxes You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. How can i file my 2012 taxes    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. How can i file my 2012 taxes Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. How can i file my 2012 taxes A new check will be issued in your name and mailed to you. How can i file my 2012 taxes Death certificate. How can i file my 2012 taxes   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. How can i file my 2012 taxes Instead, keep it for your records and provide it if requested. How can i file my 2012 taxes Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. How can i file my 2012 taxes S. How can i file my 2012 taxes Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. How can i file my 2012 taxes See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. How can i file my 2012 taxes Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. How can i file my 2012 taxes However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. How can i file my 2012 taxes This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. How can i file my 2012 taxes The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. How can i file my 2012 taxes A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. How can i file my 2012 taxes The filing status of the decedent in this instance is married filing a separate return. How can i file my 2012 taxes For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. How can i file my 2012 taxes Personal representative may revoke joint return election. How can i file my 2012 taxes   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. How can i file my 2012 taxes This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). How can i file my 2012 taxes The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. How can i file my 2012 taxes Relief from joint liability. How can i file my 2012 taxes   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. How can i file my 2012 taxes If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. How can i file my 2012 taxes For information on requesting this relief, see Publication 971, Innocent Spouse Relief. How can i file my 2012 taxes Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. How can i file my 2012 taxes The method of accounting regularly used by the decedent before death also determines the income includible on the final return. How can i file my 2012 taxes This section explains how some types of income are reported on the final return. How can i file my 2012 taxes For more information about accounting methods, see Publication 538, Accounting Periods and Methods. How can i file my 2012 taxes Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. How can i file my 2012 taxes Constructive receipt of income. How can i file my 2012 taxes   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. How can i file my 2012 taxes Include the interest income on the final return. How can i file my 2012 taxes   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. How can i file my 2012 taxes If the corporation customarily mailed its dividend checks, the dividend was includible when received. How can i file my 2012 taxes If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. How can i file my 2012 taxes Do not include the dividend in the final return. How can i file my 2012 taxes Accrual Method Generally, under an accrual method of accounting, income is reported when earned. How can i file my 2012 taxes If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. How can i file my 2012 taxes Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. How can i file my 2012 taxes A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. How can i file my 2012 taxes You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. How can i file my 2012 taxes For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). How can i file my 2012 taxes For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. How can i file my 2012 taxes If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. How can i file my 2012 taxes See U. How can i file my 2012 taxes S. How can i file my 2012 taxes savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. How can i file my 2012 taxes How to report. How can i file my 2012 taxes   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. How can i file my 2012 taxes Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. How can i file my 2012 taxes Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. How can i file my 2012 taxes Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. How can i file my 2012 taxes   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. How can i file my 2012 taxes    Note. How can i file my 2012 taxes If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. How can i file my 2012 taxes See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. How can i file my 2012 taxes Partnership Income The death of a partner closes the partnership's tax year for that partner. How can i file my 2012 taxes Generally, it does not close the partnership's tax year for the remaining partners. How can i file my 2012 taxes The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. How can i file my 2012 taxes To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. How can i file my 2012 taxes On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. How can i file my 2012 taxes The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). How can i file my 2012 taxes The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. How can i file my 2012 taxes Example. How can i file my 2012 taxes Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. How can i file my 2012 taxes The partnership uses a tax year ending June 30. How can i file my 2012 taxes Mary died August 31, 2013, and her estate established its tax year through August 31. How can i file my 2012 taxes The distributive share of partnership items based on the decedent's partnership interest is reported as follows. How can i file my 2012 taxes Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). How can i file my 2012 taxes Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. How can i file my 2012 taxes S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. How can i file my 2012 taxes The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). How can i file my 2012 taxes The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. How can i file my 2012 taxes Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. How can i file my 2012 taxes For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. How can i file my 2012 taxes For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. How can i file my 2012 taxes Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. How can i file my 2012 taxes For more information, see Publication 555, Community Property. How can i file my 2012 taxes HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. How can i file my 2012 taxes If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. How can i file my 2012 taxes The estate tax deduction, discussed later, does not apply to this amount. How can i file my 2012 taxes If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. How can i file my 2012 taxes For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. How can i file my 2012 taxes Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. How can i file my 2012 taxes The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. How can i file my 2012 taxes If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. How can i file my 2012 taxes The estate tax deduction, discussed later, does not apply to this amount. How can i file my 2012 taxes If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. How can i file my 2012 taxes The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. How can i file my 2012 taxes This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. How can i file my 2012 taxes For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. How can i file my 2012 taxes Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. How can i file my 2012 taxes These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. How can i file my 2012 taxes Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. How can i file my 2012 taxes For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. How can i file my 2012 taxes Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. How can i file my 2012 taxes Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. How can i file my 2012 taxes This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. How can i file my 2012 taxes See Medical Expenses, later. How can i file my 2012 taxes Exemptions You can claim the decedent's personal exemption on the final income tax return. How can i file my 2012 taxes If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. How can i file my 2012 taxes Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. How can i file my 2012 taxes For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. How can i file my 2012 taxes Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. How can i file my 2012 taxes This includes expenses for the decedent, as well as for the decedent's spouse and dependents. How can i file my 2012 taxes Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. How can i file my 2012 taxes In that case medical expenses exceeding 7. How can i file my 2012 taxes 5% of AGI may be deducted. How can i file my 2012 taxes Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. How can i file my 2012 taxes Election for decedent's expenses. How can i file my 2012 taxes   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). How can i file my 2012 taxes However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. How can i file my 2012 taxes   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). How can i file my 2012 taxes You can deduct expenses incurred in the year of death on the final income tax return. How can i file my 2012 taxes You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. How can i file my 2012 taxes   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. How can i file my 2012 taxes 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). How can i file my 2012 taxes Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. How can i file my 2012 taxes Making the election. How can i file my 2012 taxes   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. How can i file my 2012 taxes The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. How can i file my 2012 taxes This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. How can i file my 2012 taxes Example. How can i file my 2012 taxes Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. How can i file my 2012 taxes Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. How can i file my 2012 taxes Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. How can i file my 2012 taxes Richard itemized his deductions when he filed his 2012 income tax return. How can i file my 2012 taxes The personal representative of the estate paid the entire $800 liability in August 2013. How can i file my 2012 taxes The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. How can i file my 2012 taxes 5% limit. How can i file my 2012 taxes The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. How can i file my 2012 taxes 5% limit. How can i file my 2012 taxes The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. How can i file my 2012 taxes Medical expenses not paid by estate. How can i file my 2012 taxes   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. How can i file my 2012 taxes If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. How can i file my 2012 taxes Insurance reimbursements. How can i file my 2012 taxes   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. How can i file my 2012 taxes The reimbursements are also includible in the decedent's gross estate. How can i file my 2012 taxes No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. How can i file my 2012 taxes These expenses may be deductible for estate tax purposes on Form 706. How can i file my 2012 taxes Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. How can i file my 2012 taxes A net operating loss on the decedent's final income tax return can be carried back to prior years. How can i file my 2012 taxes (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. How can i file my 2012 taxes ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. How can i file my 2012 taxes At-risk loss limits. How can i file my 2012 taxes   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. How can i file my 2012 taxes   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. How can i file my 2012 taxes An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. How can i file my 2012 taxes An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. How can i file my 2012 taxes The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. How can i file my 2012 taxes For more information, see Publication 925, Passive Activity and At-Risk Rules. How can i file my 2012 taxes Passive activity rules. How can i file my 2012 taxes   A passive activity is any trade or business activity in which the taxpayer does not materially participate. How can i file my 2012 taxes To determine material participation, see Publication 925. How can i file my 2012 taxes Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. How can i file my 2012 taxes   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. How can i file my 2012 taxes Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. How can i file my 2012 taxes   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. How can i file my 2012 taxes Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. How can i file my 2012 taxes The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. How can i file my 2012 taxes   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. How can i file my 2012 taxes For more information, see Publication 925. How can i file my 2012 taxes Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. How can i file my 2012 taxes Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. How can i file my 2012 taxes Some of these credits are discussed next. How can i file my 2012 taxes Earned income credit. How can i file my 2012 taxes   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. How can i file my 2012 taxes If the allowable credit is more than the tax liability for the year, the excess is refunded. How can i file my 2012 taxes   For more information, see Publication 596, Earned Income Credit (EIC). How can i file my 2012 taxes Credit for the elderly or the disabled. How can i file my 2012 taxes   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. How can i file my 2012 taxes The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. How can i file my 2012 taxes   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. How can i file my 2012 taxes Child tax credit. How can i file my 2012 taxes   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. How can i file my 2012 taxes You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. How can i file my 2012 taxes For more information, see the Instructions for Form 1040. How can i file my 2012 taxes Adoption credit. How can i file my 2012 taxes   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. How can i file my 2012 taxes   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. How can i file my 2012 taxes See Form 8839, Qualified Adoption Expenses, and its instructions for more details. How can i file my 2012 taxes General business tax credit. How can i file my 2012 taxes   The general business credit available to a taxpayer is limited. How can i file my 2012 taxes Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. How can i file my 2012 taxes Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. How can i file my 2012 taxes   After the carryforward period, a deduction may be allowed for any unused business credit. How can i file my 2012 taxes If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. How can i file my 2012 taxes   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. How can i file my 2012 taxes Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. How can i file my 2012 taxes Self-employment tax. How can i file my 2012 taxes   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. How can i file my 2012 taxes 28 or more. How can i file my 2012 taxes Alternative minimum tax (AMT). How can i file my 2012 taxes   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. How can i file my 2012 taxes The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. How can i file my 2012 taxes In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. How can i file my 2012 taxes Form 6251. How can i file my 2012 taxes    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. How can i file my 2012 taxes See the form instructions for information on when you must attach Form 6251 to Form 1040. How can i file my 2012 taxes Form 8801. How can i file my 2012 taxes   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. How can i file my 2012 taxes See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. How can i file my 2012 taxes Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. How can i file my 2012 taxes Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. How can i file my 2012 taxes Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. How can i file my 2012 taxes For this purpose, a qualified hazardous duty area is treated as a combat zone. How can i file my 2012 taxes If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. How can i file my 2012 taxes If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. How can i file my 2012 taxes Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. How can i file my 2012 taxes If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. How can i file my 2012 taxes Also, if any tax was collected after the date of death, that amount will be credited or refunded. How can i file my 2012 taxes The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. How can i file my 2012 taxes This is true even if death actually occurred earlier. How can i file my 2012 taxes For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. How can i file my 2012 taxes Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. How can i file my 2012 taxes S. How can i file my 2012 taxes employee, and In a military or terrorist action. How can i file my 2012 taxes The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. How can i file my 2012 taxes Example. How can i file my 2012 taxes The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. How can i file my 2012 taxes S. How can i file my 2012 taxes employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. How can i file my 2012 taxes Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. How can i file my 2012 taxes Military or terrorist action defined. How can i file my 2012 taxes   A military or terrorist action means the following. How can i file my 2012 taxes Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. How can i file my 2012 taxes Any military action involving the U. How can i file my 2012 taxes S. How can i file my 2012 taxes Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. How can i file my 2012 taxes   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. How can i file my 2012 taxes Military action does not include training exercises. How can i file my 2012 taxes Any multinational force in which the United States is participating is treated as an ally of the United States. How can i file my 2012 taxes Determining if a terrorist activity or military action has occurred. How can i file my 2012 taxes   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. How can i file my 2012 taxes Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. How can i file my 2012 taxes Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. How can i file my 2012 taxes The April 19, 1995, terrorist attack on the Alfred P. How can i file my 2012 taxes Murrah Federal Building (Oklahoma City). How can i file my 2012 taxes The September 11, 2001, terrorist attacks. How can i file my 2012 taxes The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. How can i file my 2012 taxes The Act also exempts from federal income tax the following types of income. How can i file my 2012 taxes Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. How can i file my 2012 taxes Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. How can i file my 2012 taxes Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. How can i file my 2012 taxes Payments from the September 11th Victim Compensation Fund 2001. How can i file my 2012 taxes The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. How can i file my 2012 taxes See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. How can i file my 2012 taxes Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. How can i file my 2012 taxes The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. How can i file my 2012 taxes For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. How can i file my 2012 taxes However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). How can i file my 2012 taxes For more information on the Act, see Publication 3920. How can i file my 2012 taxes Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. How can i file my 2012 taxes If any tax is still due, it will be canceled. How can i file my 2012 taxes The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. How can i file my 2012 taxes If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. How can i file my 2012 taxes Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. How can i file my 2012 taxes This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. How can i file my 2012 taxes Filing a claim. How can i file my 2012 taxes   Use the following procedures to file a claim. How can i file my 2012 taxes If a U. How can i file my 2012 taxes S. How can i file my 2012 taxes individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. How can i file my 2012 taxes Form W-2, Wage and Tax Statement, must accompany all returns. How can i file my 2012 taxes If a U. How can i file my 2012 taxes S. How can i file my 2012 taxes individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. How can i file my 2012 taxes You must file a separate Form 1040X for each year in question. How can i file my 2012 taxes   You must file these returns and claims at the following address for regular mail (U. How can i file my 2012 taxes S. How can i file my 2012 taxes Postal Service). How can i file my 2012 taxes    Internal Revenue Service 333 W. How can i file my 2012 taxes Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. How can i file my 2012 taxes On the applicable return, write the same phrase on the line for total tax. How can i file my 2012 taxes If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. How can i file my 2012 taxes   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. How can i file my 2012 taxes On joint returns, make an allocation of the tax as described below under Joint returns. How can i file my 2012 taxes If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. How can i file my 2012 taxes   You must attach Form 1310 to all returns and claims for refund. How can i file my 2012 taxes However, for exceptions to filing Form 1310, see Form 1310. How can i file my 2012 taxes Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. How can i file my 2012 taxes   You must also attach proof of death that includes a statement that the individual was a U. How can i file my 2012 taxes S. How can i file my 2012 taxes employee on the date of injury and on the date of death and died as the result of a military or terrorist action. How can i file my 2012 taxes For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. How can i file my 2012 taxes For other U. How can i file my 2012 taxes S. How can i file my 2012 taxes civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. How can i file my 2012 taxes For other U. How can i file my 2012 taxes S. How can i file my 2012 taxes civilian employees killed overseas, attach a certification from the Department of State. How can i file my 2012 taxes   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. How can i file my 2012 taxes Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. How can i file my 2012 taxes Joint returns. How can i file my 2012 taxes   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. How can i file my 2012 taxes Determine the decedent's tax liability as follows. How can i file my 2012 taxes Figure the income tax for which the decedent would have been liable if a separate return had been filed. How can i file my 2012 taxes Figure the income tax for which the spouse would have been liable if a separate return had been filed. How can i file my 2012 taxes Multiply the joint tax liability by a fraction. How can i file my 2012 taxes The numerator of the fraction is the amount in (1), above. How can i file my 2012 taxes The denominator of the fraction is the total of (1) and (2). How can i file my 2012 taxes   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. How can i file my 2012 taxes Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. How can i file my 2012 taxes Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How can i file my 2012 taxes If a personal representative has been appointed, the personal representative must sign the return. How can i file my 2012 taxes If it is a joint return, the surviving spouse must also sign it. How can i file my 2012 taxes If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. How can i file my 2012 taxes If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. How can i file my 2012 taxes ” To claim a refund for the decedent, do the following. How can i file my 2012 taxes If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. How can i file my 2012 taxes If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. How can i file my 2012 taxes (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. How can i file my 2012 taxes ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). How can i file my 2012 taxes If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. How can i file my 2012 taxes Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. How can i file my 2012 taxes Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. How can i file my 2012 taxes Joint return by surviving spouse. How can i file my 2012 taxes   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. How can i file my 2012 taxes Decedent as your dependent. How can i file my 2012 taxes   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. How can i file my 2012 taxes   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. How can i file my 2012 taxes To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. How can i file my 2012 taxes To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. How can i file my 2012 taxes Qualifying widows and widowers. How can i file my 2012 taxes   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. How can i file my 2012 taxes Requirements. How can i file my 2012 taxes   Generally, you qualify for this special benefit if you meet all of the following requirements. How can i file my 2012 taxes You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. How can i file my 2012 taxes You did not remarry before the end of the current tax year. How can i file my 2012 taxes You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. How can i file my 2012 taxes You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. How can i file my 2012 taxes Example. How can i file my 2012 taxes William Burns' wife died in 2010. How can i file my 2012 taxes William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. How can i file my 2012 taxes For 2010, he was entitled to file a joint return for himself and his deceased wife. How can i file my 2012 taxes For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. How can i file my 2012 taxes For later years, he may qualify to file as a head of household. How can i file my 2012 taxes Figuring your tax. How can i file my 2012 taxes   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. How can i file my 2012 taxes Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. How can i file my 2012 taxes   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. How can i file my 2012 taxes Joint return filing rules. How can i file my 2012 taxes   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. How can i file my 2012 taxes See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. How can i file my 2012 taxes Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. How can i file my 2012 taxes If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. How can i file my 2012 taxes This exclusion does not apply to certain income. How can i file my 2012 taxes For more information, see Publication 3920. How can i file my 2012 taxes How To Report Income in respect of a decedent must be included in the income of one of the following. How can i file my 2012 taxes The decedent's estate, if the estate receives it. How can i file my 2012 taxes The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. How can i file my 2012 taxes Any person to whom the estate properly distributes the right to receive it. How can i file my 2012 taxes If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. How can i file my 2012 taxes See Estate Tax Deduction, later. How can i file my 2012 taxes Example 1. How can i file my 2012 taxes Frank Johnson owned and operated an apple orchard. How can i file my 2012 taxes He used the cash method of accounting. How can i file my 2012 taxes He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. How can i file my 2012 taxes The proceeds from the sale are income in respect of a decedent. How can i file my 2012 taxes When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. How can i file my 2012 taxes When Frank's widow collects the $2,000, she must include that amount in her return. How can i file my 2012 taxes It is not reported on the final return of the decedent or on the return of the estate. How can i file my 2012 taxes Example 2. How can i file my 2012 taxes Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. How can i file my 2012 taxes The amount accrued from the sale of the apples would be included on his final return. How can i file my 2012 taxes Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. How can i file my 2012 taxes Example 3. How can i file my 2012 taxes On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. How can i file my 2012 taxes His adjusted basis in the tractor was $2,000. How can i file my 2012 taxes George died on February 15, before receiving payment. How can i file my 2012 taxes The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. How can i file my 2012 taxes In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. How can i file my 2012 taxes Example 4. How can i file my 2012 taxes Cathy O'Neil was entitled to a large salary payment at the date of her death. How can i file my 2012 taxes The amount was to be paid in five annual installments. How can i file my 2012 taxes The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. How can i file my 2012 taxes The payments are income in respect of a decedent. How can i file my 2012 taxes None of the payments were includible on Cathy's final return. How can i file my 2012 taxes The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. How can i file my 2012 taxes Example 5. How can i file my 2012 taxes You inherited the right to receive renewal commissions on life insurance sold by your father before his death. How can i file my 2012 taxes You inherited the right from your mother, who acquired it by bequest from your father. How can i file my 2012 taxes Your mother died before she received all the commissions she had the right to receive, so you received the rest. How can i file my 2012 taxes The commissions are income in respect of a decedent. How can i file my 2012 taxes None of these commissions were includible in your father's final return. How can i file my 2012 taxes The commissions received by your mother were included in her income. How can i file my 2012 taxes The commissions you received are not includible in your mother's income, even on her final return. How can i file my 2012 taxes You must include them in your income. How can i file my 2012 taxes Character of income. How can i file my 2012 taxes   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. How can i file my 2012 taxes If the income would have been a capital gain to the decedent, it will be a capital gain to you. How can i file my 2012 taxes Transfer of right to income. How can i file my 2012 taxes   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. How can i file my 2012 taxes   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. How can i file my 2012 taxes   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. How can i file my 2012 taxes See Installment obligations, later. How can i file my 2012 taxes Transfer defined. How can i file my 2012 taxes   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. How can i file my 2012 taxes Installment obligations. How can i file my 2012 taxes   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. How can i file my 2012 taxes Include in your income the same profit the decedent would have included had death not occurred. How can i file my 2012 taxes For more information, see Publication 537, Installment Sales. How can i file my 2012 taxes   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. How can i file my 2012 taxes Transfer to obligor. How can i file my 2012 taxes   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). How can i file my 2012 taxes A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. How can i file my 2012 taxes An obligation that becomes unenforceable is treated as having been canceled. How can i file my 2012 taxes   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. How can i file my 2012 taxes The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. How can i file my 2012 taxes   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. How can i file my 2012 taxes Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. How can i file my 2012 taxes Wages. How can i file my 2012 taxes   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. How can i file my 2012 taxes The income is not reduced by any amounts withheld by the employer. How can i file my 2012 taxes If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. How can i file my 2012 taxes   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. How can i file my 2012 taxes However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. How can i file my 2012 taxes These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. How can i file my 2012 taxes These wages are not included in box 1 of Form W-2. How can i file my 2012 taxes   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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Alternative Motor Vehicle Credit

The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: 

  1. Qualified Hybrid Vehicles, - expired
  2. Qualified Fuel Cell Vehicles,
  3. Qualified Alternative Fuel Motor Vehicles (QAFMV) and Heavy Hybrids, expired
  4. Advanced Lean-Burn Technology Vehicles.  expired

The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Internal Revenue Code Section 30B provides for the Alternative Motor Vehicle Credit. Notice 2006-9 provides procedures for manufacturers to certify passenger auto and light trucks as Qualified Hybrid Vehicles and Advance Lean Burn Vehicles and Notice 2007-46 provides procedures for heavy hybrid vehicles. Notice 2006-54 provides procedures for manufacturers to certify vehicles as Qualified Alternative Fuel Motor Vehicles (QAFMV). Notice 2008-33 provides procedures for manufacturers to certify Fuel Cell Vehicles.

Each of the four credits under the Alternative Motor Vehicle Credit is addressed individually below.

Qualified Fuel Cell Vehicles

A qualified fuel cell motor vehicle is a vehicle that is propelled by power derived from one or more cells which convert chemical energy directly into electricity.

The base amount of the new qualified fuel cell motor vehicle credit varies with the gross vehicle weight rating of the vehicle. Passenger automobiles and light trucks are eligible for an additional fuel economy amount that varies with the rated fuel economy of a qualifying vehicle. A list of qualifying cell vehicles is available.

 

Page Last Reviewed or Updated: 11-Feb-2014

The How Can I File My 2012 Taxes

How can i file my 2012 taxes 24. How can i file my 2012 taxes   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. How can i file my 2012 taxes Artículos domésticos. How can i file my 2012 taxes Deducción de más de $500. How can i file my 2012 taxes Formulario 1098-C. How can i file my 2012 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How can i file my 2012 taxes Excepción 1: vehículo usado o mejorado por la organización. How can i file my 2012 taxes Excepción 2: vehículo donado o vendido a una persona necesitada. How can i file my 2012 taxes Deducción de $500 o menos. How can i file my 2012 taxes Derecho al uso de los bienes. How can i file my 2012 taxes Bienes muebles tangibles. How can i file my 2012 taxes Intereses futuros. How can i file my 2012 taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. How can i file my 2012 taxes Mensaje de texto. How can i file my 2012 taxes Tarjeta de crédito. How can i file my 2012 taxes Pago telefónico. How can i file my 2012 taxes Título de acciones. How can i file my 2012 taxes Pagaré. How can i file my 2012 taxes Opción. How can i file my 2012 taxes Fondos de un préstamo. How can i file my 2012 taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. How can i file my 2012 taxes Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. How can i file my 2012 taxes Tipos de donaciones que puede deducir. How can i file my 2012 taxes Cuánto puede deducir. How can i file my 2012 taxes Qué documentos se deben mantener. How can i file my 2012 taxes Cómo declarar sus donaciones caritativas. How can i file my 2012 taxes Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. How can i file my 2012 taxes Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. How can i file my 2012 taxes Requisito de presentación del Formulario 1040. How can i file my 2012 taxes    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. How can i file my 2012 taxes La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. How can i file my 2012 taxes Los límites se explican con detalle en la Publicación 526, en inglés. How can i file my 2012 taxes Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. How can i file my 2012 taxes La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. How can i file my 2012 taxes Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. How can i file my 2012 taxes    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. How can i file my 2012 taxes También podría visitar IRS. How can i file my 2012 taxes gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. How can i file my 2012 taxes irs. How can i file my 2012 taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. How can i file my 2012 taxes Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. How can i file my 2012 taxes   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. How can i file my 2012 taxes Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. How can i file my 2012 taxes Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. How can i file my 2012 taxes gsa. How can i file my 2012 taxes gov/fedrelay. How can i file my 2012 taxes Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). How can i file my 2012 taxes Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. How can i file my 2012 taxes Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. How can i file my 2012 taxes Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). How can i file my 2012 taxes Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. How can i file my 2012 taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). How can i file my 2012 taxes Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. How can i file my 2012 taxes (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). How can i file my 2012 taxes Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. How can i file my 2012 taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). How can i file my 2012 taxes Ejemplos. How can i file my 2012 taxes    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. How can i file my 2012 taxes La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. How can i file my 2012 taxes La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. How can i file my 2012 taxes Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. How can i file my 2012 taxes Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . How can i file my 2012 taxes Hospitales y organizaciones de investigación médica sin fines de lucro. How can i file my 2012 taxes Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. How can i file my 2012 taxes Cuerpos de bomberos voluntarios sin fines de lucro. How can i file my 2012 taxes Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. How can i file my 2012 taxes Organizaciones de defensa civil. How can i file my 2012 taxes Ciertas organizaciones caritativas extranjeras. How can i file my 2012 taxes    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. How can i file my 2012 taxes Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. How can i file my 2012 taxes Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. How can i file my 2012 taxes Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. How can i file my 2012 taxes Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. How can i file my 2012 taxes Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. How can i file my 2012 taxes Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. How can i file my 2012 taxes Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. How can i file my 2012 taxes Vea Donaciones de Bienes , más adelante en este capítulo. How can i file my 2012 taxes Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. How can i file my 2012 taxes Vea Límites sobre Deducciones , más adelante. How can i file my 2012 taxes Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. How can i file my 2012 taxes Vea el capítulo 29. How can i file my 2012 taxes En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. How can i file my 2012 taxes Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. How can i file my 2012 taxes También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. How can i file my 2012 taxes Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. How can i file my 2012 taxes Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. How can i file my 2012 taxes Ejemplo 1. How can i file my 2012 taxes Usted paga $65 por una entrada a una cena y baile en una iglesia. How can i file my 2012 taxes El pago completo de $65 va destinado a la iglesia. How can i file my 2012 taxes La entrada a la cena y baile tiene un valor justo de mercado de $25. How can i file my 2012 taxes Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. How can i file my 2012 taxes Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). How can i file my 2012 taxes Puede deducir $40 como una donación hecha a la iglesia. How can i file my 2012 taxes Ejemplo 2. How can i file my 2012 taxes En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. How can i file my 2012 taxes La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. How can i file my 2012 taxes Usted no ha hecho una donación caritativa deducible. How can i file my 2012 taxes Eventos deportivos. How can i file my 2012 taxes   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. How can i file my 2012 taxes   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. How can i file my 2012 taxes Reste el precio de las entradas de su pago. How can i file my 2012 taxes Puede deducir el 80% de la cantidad restante como donación caritativa. How can i file my 2012 taxes Ejemplo 1. How can i file my 2012 taxes Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. How can i file my 2012 taxes El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. How can i file my 2012 taxes Puede deducir $240 (el 80% de $300) como donación caritativa. How can i file my 2012 taxes Tabla 24-1. How can i file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. How can i file my 2012 taxes Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. How can i file my 2012 taxes Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. How can i file my 2012 taxes Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. How can i file my 2012 taxes Tiene que restar el precio normal de un boleto ($120) de su pago de $300. How can i file my 2012 taxes El resultado es $180. How can i file my 2012 taxes Su donación caritativa es $144 (el 80% de $180). How can i file my 2012 taxes Eventos benéficos de caridad. How can i file my 2012 taxes   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. How can i file my 2012 taxes   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. How can i file my 2012 taxes Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. How can i file my 2012 taxes El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. How can i file my 2012 taxes Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. How can i file my 2012 taxes    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. How can i file my 2012 taxes Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. How can i file my 2012 taxes El boleto tiene impreso “Donación: $40”. How can i file my 2012 taxes Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). How can i file my 2012 taxes Cuota o cargos de afiliación. How can i file my 2012 taxes    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. How can i file my 2012 taxes Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. How can i file my 2012 taxes   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. How can i file my 2012 taxes Éstas no son organizaciones calificadas. How can i file my 2012 taxes Ciertos beneficios de afiliación pueden ignorarse. How can i file my 2012 taxes   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. How can i file my 2012 taxes Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. How can i file my 2012 taxes Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. How can i file my 2012 taxes 20. How can i file my 2012 taxes Artículos simbólicos. How can i file my 2012 taxes   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. How can i file my 2012 taxes La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. How can i file my 2012 taxes Declaración por escrito. How can i file my 2012 taxes   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. How can i file my 2012 taxes Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. How can i file my 2012 taxes También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. How can i file my 2012 taxes   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. How can i file my 2012 taxes Excepción. How can i file my 2012 taxes   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. How can i file my 2012 taxes Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. How can i file my 2012 taxes Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. How can i file my 2012 taxes Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. How can i file my 2012 taxes Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. How can i file my 2012 taxes Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. How can i file my 2012 taxes Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. How can i file my 2012 taxes Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. How can i file my 2012 taxes Programa de intercambio mutuo. How can i file my 2012 taxes   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. How can i file my 2012 taxes Tabla 24-2. How can i file my 2012 taxes Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. How can i file my 2012 taxes Todas las reglas explicadas en este capítulo también corresponden. How can i file my 2012 taxes Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. How can i file my 2012 taxes Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. How can i file my 2012 taxes A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. How can i file my 2012 taxes ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. How can i file my 2012 taxes La oficina está ubicada a 30 millas de mi hogar. How can i file my 2012 taxes ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. How can i file my 2012 taxes Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. How can i file my 2012 taxes Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. How can i file my 2012 taxes ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. How can i file my 2012 taxes Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. How can i file my 2012 taxes ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. How can i file my 2012 taxes (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). How can i file my 2012 taxes Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. How can i file my 2012 taxes Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. How can i file my 2012 taxes La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. How can i file my 2012 taxes Convenciones. How can i file my 2012 taxes   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. How can i file my 2012 taxes No obstante, vea Viajes , más adelante. How can i file my 2012 taxes   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. How can i file my 2012 taxes Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. How can i file my 2012 taxes    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. How can i file my 2012 taxes Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. How can i file my 2012 taxes Uniformes. How can i file my 2012 taxes   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. How can i file my 2012 taxes Padres de crianza. How can i file my 2012 taxes   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. How can i file my 2012 taxes Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. How can i file my 2012 taxes    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. How can i file my 2012 taxes Son gastos incurridos principalmente para beneficiar a la organización calificada. How can i file my 2012 taxes   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. How can i file my 2012 taxes Para más detalles, vea el capítulo 3. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. How can i file my 2012 taxes Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. How can i file my 2012 taxes Gastos de automóvil. How can i file my 2012 taxes   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. How can i file my 2012 taxes No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. How can i file my 2012 taxes    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. How can i file my 2012 taxes   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. How can i file my 2012 taxes   Tiene que mantener documentación escrita confiable de los gastos de automóvil. How can i file my 2012 taxes Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. How can i file my 2012 taxes Viajes. How can i file my 2012 taxes   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. How can i file my 2012 taxes Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. How can i file my 2012 taxes Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. How can i file my 2012 taxes   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. How can i file my 2012 taxes Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. How can i file my 2012 taxes No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. How can i file my 2012 taxes Ejemplo 1. How can i file my 2012 taxes Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. How can i file my 2012 taxes Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. How can i file my 2012 taxes Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. How can i file my 2012 taxes Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. How can i file my 2012 taxes Usted puede deducir sus gastos de viaje. How can i file my 2012 taxes Ejemplo 2. How can i file my 2012 taxes Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. How can i file my 2012 taxes El proyecto es auspiciado por una organización caritativa. How can i file my 2012 taxes En la mayoría de las circunstancias, no puede deducir sus gastos. How can i file my 2012 taxes Ejemplo 3. How can i file my 2012 taxes Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. How can i file my 2012 taxes El resto del día, lo tiene libre para dedicarse al recreo y turismo. How can i file my 2012 taxes No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. How can i file my 2012 taxes Ejemplo 4. How can i file my 2012 taxes Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. How can i file my 2012 taxes Por la tarde, va al teatro. How can i file my 2012 taxes Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. How can i file my 2012 taxes Asignación para gastos diarios (viáticos). How can i file my 2012 taxes   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. How can i file my 2012 taxes Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. How can i file my 2012 taxes Gastos de viaje deducibles. How can i file my 2012 taxes   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. How can i file my 2012 taxes Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. How can i file my 2012 taxes Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. How can i file my 2012 taxes Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. How can i file my 2012 taxes (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). How can i file my 2012 taxes Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . How can i file my 2012 taxes Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. How can i file my 2012 taxes Donaciones hechas a personas necesitadas o dignas de ayuda. How can i file my 2012 taxes No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. How can i file my 2012 taxes Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. How can i file my 2012 taxes Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. How can i file my 2012 taxes Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. How can i file my 2012 taxes Gastos que usted pague por otra persona que provea servicios a una organización calificada. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Su hijo trabaja como misionero. How can i file my 2012 taxes Usted paga sus gastos. How can i file my 2012 taxes No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. How can i file my 2012 taxes Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. How can i file my 2012 taxes No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. How can i file my 2012 taxes Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. How can i file my 2012 taxes Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). How can i file my 2012 taxes Asociaciones y ligas cívicas. How can i file my 2012 taxes Organizaciones comunistas. How can i file my 2012 taxes Clubes sociales. How can i file my 2012 taxes La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). How can i file my 2012 taxes Para más detalles, vea la Publicación 526, en inglés. How can i file my 2012 taxes Asociaciones de propietarios de viviendas. How can i file my 2012 taxes Sindicatos laborales (pero vea el capítulo 28). How can i file my 2012 taxes Organizaciones y candidatos políticos. How can i file my 2012 taxes Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. How can i file my 2012 taxes Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. How can i file my 2012 taxes Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. How can i file my 2012 taxes Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. How can i file my 2012 taxes Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. How can i file my 2012 taxes Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. How can i file my 2012 taxes Costos de rifas, bingo, lotería, etcétera. How can i file my 2012 taxes No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. How can i file my 2012 taxes Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. How can i file my 2012 taxes Cuotas pagadas a órdenes fraternales y grupos parecidos. How can i file my 2012 taxes No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . How can i file my 2012 taxes Costos de matrícula o cantidades que pague en su lugar. How can i file my 2012 taxes No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. How can i file my 2012 taxes Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. How can i file my 2012 taxes Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. How can i file my 2012 taxes Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. How can i file my 2012 taxes Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). How can i file my 2012 taxes Además, es posible que pueda reclamar una exención por el hijo. How can i file my 2012 taxes Vea Hijo adoptivo en el capítulo 3. How can i file my 2012 taxes Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). How can i file my 2012 taxes Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. How can i file my 2012 taxes Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. How can i file my 2012 taxes Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How can i file my 2012 taxes Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. How can i file my 2012 taxes Ropa y artículos domésticos. How can i file my 2012 taxes   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. How can i file my 2012 taxes Excepción. How can i file my 2012 taxes   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. How can i file my 2012 taxes Artículos domésticos. How can i file my 2012 taxes   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. How can i file my 2012 taxes   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. How can i file my 2012 taxes Automóviles, barcos y aviones. How can i file my 2012 taxes    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. How can i file my 2012 taxes Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. How can i file my 2012 taxes Deducción de más de $500. How can i file my 2012 taxes   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. How can i file my 2012 taxes Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How can i file my 2012 taxes Formulario 1098-C. How can i file my 2012 taxes   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. How can i file my 2012 taxes El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. How can i file my 2012 taxes   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. How can i file my 2012 taxes   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. How can i file my 2012 taxes   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. How can i file my 2012 taxes Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. How can i file my 2012 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How can i file my 2012 taxes   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. How can i file my 2012 taxes Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. How can i file my 2012 taxes S. How can i file my 2012 taxes Individual Income Tax Return, en inglés). How can i file my 2012 taxes Para más información, vea Prórroga Automática , en el capítulo 1. How can i file my 2012 taxes Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. How can i file my 2012 taxes Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. How can i file my 2012 taxes S. How can i file my 2012 taxes Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. How can i file my 2012 taxes Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. How can i file my 2012 taxes Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. How can i file my 2012 taxes Excepciones. How can i file my 2012 taxes   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. How can i file my 2012 taxes Excepción 1: vehículo usado o mejorado por la organización. How can i file my 2012 taxes   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. How can i file my 2012 taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How can i file my 2012 taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. How can i file my 2012 taxes Excepción 2: vehículo donado o vendido a una persona necesitada. How can i file my 2012 taxes   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. How can i file my 2012 taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How can i file my 2012 taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. How can i file my 2012 taxes   Esta excepción no corresponde si la organización vende el vehículo en una subasta. How can i file my 2012 taxes En tal caso, no puede deducir el valor justo de mercado del vehículo. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Anita dona un automóvil usado a una organización calificada. How can i file my 2012 taxes Ella lo compró hace 3 años por $9,000. How can i file my 2012 taxes Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. How can i file my 2012 taxes No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. How can i file my 2012 taxes Ni la Excepción 1 ni la Excepción 2 corresponde. How can i file my 2012 taxes Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. How can i file my 2012 taxes Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. How can i file my 2012 taxes Deducción de $500 o menos. How can i file my 2012 taxes   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. How can i file my 2012 taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How can i file my 2012 taxes   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. How can i file my 2012 taxes La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. How can i file my 2012 taxes Participación parcial en los bienes. How can i file my 2012 taxes   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. How can i file my 2012 taxes Derecho al uso de los bienes. How can i file my 2012 taxes   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. How can i file my 2012 taxes Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. How can i file my 2012 taxes Intereses futuros en bienes muebles tangibles. How can i file my 2012 taxes   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. How can i file my 2012 taxes Bienes muebles tangibles. How can i file my 2012 taxes   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. How can i file my 2012 taxes Incluyen muebles, libros, joyas, pinturas y automóviles. How can i file my 2012 taxes Intereses futuros. How can i file my 2012 taxes   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. How can i file my 2012 taxes Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. How can i file my 2012 taxes La Publicación 561, en inglés, contiene una explicación más completa. How can i file my 2012 taxes El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. How can i file my 2012 taxes Ropa usada y artículos domésticos usados. How can i file my 2012 taxes   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. How can i file my 2012 taxes   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. How can i file my 2012 taxes Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. How can i file my 2012 taxes Ella pagó $300 por el abrigo hace tres años. How can i file my 2012 taxes Abrigos parecidos se venden en la tienda por $50. How can i file my 2012 taxes El valor justo de mercado del abrigo es $50. How can i file my 2012 taxes La donación de Diana se limita a $50. How can i file my 2012 taxes Automóviles, barcos y aviones. How can i file my 2012 taxes   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. How can i file my 2012 taxes Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. How can i file my 2012 taxes Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. How can i file my 2012 taxes Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. How can i file my 2012 taxes Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. How can i file my 2012 taxes Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. How can i file my 2012 taxes   También hay información disponible por Internet acerca del valor de automóviles usados. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. How can i file my 2012 taxes Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. How can i file my 2012 taxes Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. How can i file my 2012 taxes Se considera que el valor justo de mercado del automóvil es $750. How can i file my 2012 taxes Cantidades grandes. How can i file my 2012 taxes   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. How can i file my 2012 taxes Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. How can i file my 2012 taxes No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. How can i file my 2012 taxes Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. How can i file my 2012 taxes Su base en los bienes suele ser la cantidad que pagó por los mismos. How can i file my 2012 taxes Vea el capítulo 13 si necesita más información sobre la base. How can i file my 2012 taxes Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. How can i file my 2012 taxes Bienes de ingreso ordinario. How can i file my 2012 taxes   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. How can i file my 2012 taxes Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. How can i file my 2012 taxes Cantidad de la deducción. How can i file my 2012 taxes   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. How can i file my 2012 taxes Por lo general, esta regla hace que la deducción se limite a su base en los bienes. How can i file my 2012 taxes Ejemplo. How can i file my 2012 taxes Usted dona a su iglesia acciones que tuvo por 5 meses. How can i file my 2012 taxes El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). How can i file my 2012 taxes Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). How can i file my 2012 taxes Bienes de ganancias de capital. How can i file my 2012 taxes   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. How can i file my 2012 taxes Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. How can i file my 2012 taxes Cantidad de la deducción —regla general. How can i file my 2012 taxes   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. How can i file my 2012 taxes Excepciones. How can i file my 2012 taxes   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. How can i file my 2012 taxes Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. How can i file my 2012 taxes Ventas a precios rebajados. How can i file my 2012 taxes   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. How can i file my 2012 taxes Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. How can i file my 2012 taxes Una venta a precios rebajados podría dar como resultado una ganancia tributable. How can i file my 2012 taxes Información adicional. How can i file my 2012 taxes   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. How can i file my 2012 taxes Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). How can i file my 2012 taxes Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. How can i file my 2012 taxes Fecha de la donación. How can i file my 2012 taxes   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. How can i file my 2012 taxes Cheques. How can i file my 2012 taxes   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. How can i file my 2012 taxes Mensaje de texto. How can i file my 2012 taxes    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. How can i file my 2012 taxes Tarjeta de crédito. How can i file my 2012 taxes    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. How can i file my 2012 taxes Pago telefónico. How can i file my 2012 taxes    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. How can i file my 2012 taxes Título de acciones. How can i file my 2012 taxes   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. How can i file my 2012 taxes No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. How can i file my 2012 taxes Pagaré. How can i file my 2012 taxes   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. How can i file my 2012 taxes Opción. How can i file my 2012 taxes    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. How can i file my 2012 taxes Fondos de un préstamo. How can i file my 2012 taxes   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. How can i file my 2012 taxes Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). How can i file my 2012 taxes Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. How can i file my 2012 taxes Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. How can i file my 2012 taxes Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. How can i file my 2012 taxes Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. How can i file my 2012 taxes Vea la Publicación 526, disponible en inglés, para más detalles. How can i file my 2012 taxes Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. How can i file my 2012 taxes Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. How can i file my 2012 taxes Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. How can i file my 2012 taxes Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. How can i file my 2012 taxes El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. How can i file my 2012 taxes Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. How can i file my 2012 taxes (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). How can i file my 2012 taxes Conserve la declaración escrita con su documentación. How can i file my 2012 taxes Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. How can i file my 2012 taxes Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. How can i file my 2012 taxes No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. How can i file my 2012 taxes La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. How can i file my 2012 taxes Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. How can i file my 2012 taxes Los registros de nómina descritos a continuación. How can i file my 2012 taxes Deducciones de nómina. How can i file my 2012 taxes   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. How can i file my 2012 taxes Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. How can i file my 2012 taxes Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. How can i file my 2012 taxes Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. How can i file my 2012 taxes Cantidad de la donación. How can i file my 2012 taxes   Al calcular si su donación es de $250 o más, no combine donaciones separadas. How can i file my 2012 taxes Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. How can i file my 2012 taxes Cada pago se considera una donación separada. How can i file my 2012 taxes   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. How can i file my 2012 taxes   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. How can i file my 2012 taxes Acuse de recibo. How can i file my 2012 taxes   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. How can i file my 2012 taxes Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. How can i file my 2012 taxes En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. How can i file my 2012 taxes Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). How can i file my 2012 taxes Un ejemplo, es la entrada a una ceremonia religiosa. How can i file my 2012 taxes Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. How can i file my 2012 taxes   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. How can i file my 2012 taxes Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. How can i file my 2012 taxes Deducciones de nómina. How can i file my 2012 taxes   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. How can i file my 2012 taxes Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. How can i file my 2012 taxes   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. How can i file my 2012 taxes Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). How can i file my 2012 taxes Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. How can i file my 2012 taxes Cantidad de la deducción. How can i file my 2012 taxes   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. How can i file my 2012 taxes   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. How can i file my 2012 taxes Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. How can i file my 2012 taxes Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. How can i file my 2012 taxes Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. How can i file my 2012 taxes No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). How can i file my 2012 taxes Documentación adicional. How can i file my 2012 taxes   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. How can i file my 2012 taxes La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. How can i file my 2012 taxes La fecha y sitio de la donación. How can i file my 2012 taxes Una descripción razonablemente detallada de los bienes dadas las circunstancias. How can i file my 2012 taxes Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. How can i file my 2012 taxes El valor justo de mercado de los bienes en la