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How Do I File A 2010 Tax Return

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How Do I File A 2010 Tax Return

How do i file a 2010 tax return 18. How do i file a 2010 tax return   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. How do i file a 2010 tax return Documento (instrumento) de divorcio o separación judicial. How do i file a 2010 tax return Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How do i file a 2010 tax return Impuestos y seguro. How do i file a 2010 tax return Otros pagos a terceros. How do i file a 2010 tax return Documentos Firmados Después de 1984Pagos a terceros. How do i file a 2010 tax return Excepción. How do i file a 2010 tax return Pagos sustitutivos. How do i file a 2010 tax return Específicamente designado como pensión para hijos menores. How do i file a 2010 tax return Contingencia relacionada con su hijo. How do i file a 2010 tax return Pago claramente asociado con una contingencia. How do i file a 2010 tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. How do i file a 2010 tax return Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. How do i file a 2010 tax return Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. How do i file a 2010 tax return Cómo deducir la pensión para el cónyuge divorciado que pagó. How do i file a 2010 tax return Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. How do i file a 2010 tax return Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. How do i file a 2010 tax return “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. How do i file a 2010 tax return La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. How do i file a 2010 tax return No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. How do i file a 2010 tax return La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. How do i file a 2010 tax return Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. How do i file a 2010 tax return Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. How do i file a 2010 tax return Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. How do i file a 2010 tax return Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. How do i file a 2010 tax return Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How do i file a 2010 tax return Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. How do i file a 2010 tax return Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. How do i file a 2010 tax return Definiciones. How do i file a 2010 tax return   Las siguientes son definiciones aplicables a lo largo de este capítulo. How do i file a 2010 tax return Cónyuge o ex cónyuge. How do i file a 2010 tax return   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. How do i file a 2010 tax return Documento (instrumento) de divorcio o separación judicial. How do i file a 2010 tax return   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. How do i file a 2010 tax return Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). How do i file a 2010 tax return Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How do i file a 2010 tax return Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. How do i file a 2010 tax return Pagos que no son pensión para el cónyuge divorciado. How do i file a 2010 tax return   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. How do i file a 2010 tax return La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. How do i file a 2010 tax return Pagos a terceros. How do i file a 2010 tax return   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. How do i file a 2010 tax return Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. How do i file a 2010 tax return ), impuestos, matrícula escolar, etcétera. How do i file a 2010 tax return A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. How do i file a 2010 tax return Primas de un seguro de vida. How do i file a 2010 tax return   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. How do i file a 2010 tax return Pagos por una vivienda comprada conjuntamente. How do i file a 2010 tax return   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. How do i file a 2010 tax return Pagos hipotecarios. How do i file a 2010 tax return   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. How do i file a 2010 tax return Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. How do i file a 2010 tax return Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. How do i file a 2010 tax return Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. How do i file a 2010 tax return Impuestos y seguro. How do i file a 2010 tax return   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. How do i file a 2010 tax return Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. How do i file a 2010 tax return Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. How do i file a 2010 tax return    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. How do i file a 2010 tax return Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. How do i file a 2010 tax return Otros pagos a terceros. How do i file a 2010 tax return   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. How do i file a 2010 tax return Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. How do i file a 2010 tax return Excepción para documentos firmados antes de 1985. How do i file a 2010 tax return   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. How do i file a 2010 tax return Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. How do i file a 2010 tax return   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/pub504. How do i file a 2010 tax return Ejemplo 1. How do i file a 2010 tax return En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. How do i file a 2010 tax return En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. How do i file a 2010 tax return El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. How do i file a 2010 tax return El documento de divorcio se trata como si hubiese sido firmado antes de 1985. How do i file a 2010 tax return Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How do i file a 2010 tax return Ejemplo 2. How do i file a 2010 tax return Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. How do i file a 2010 tax return En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. How do i file a 2010 tax return Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How do i file a 2010 tax return Requisitos de la pensión para el cónyuge divorciado. How do i file a 2010 tax return   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. How do i file a 2010 tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. How do i file a 2010 tax return Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. How do i file a 2010 tax return No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. How do i file a 2010 tax return El pago no se considera pensión para hijos menores. How do i file a 2010 tax return Cada uno de estos requisitos se trata a continuación. How do i file a 2010 tax return Requisito de pagos en efectivo. How do i file a 2010 tax return   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. How do i file a 2010 tax return Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). How do i file a 2010 tax return La firma de una escritura de deuda por parte del pagador. How do i file a 2010 tax return Uso de los bienes del pagador. How do i file a 2010 tax return Pagos a terceros. How do i file a 2010 tax return   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. How do i file a 2010 tax return Vea Pagos a terceros bajo Reglas Generales, anteriormente. How do i file a 2010 tax return   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. How do i file a 2010 tax return La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. How do i file a 2010 tax return Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. How do i file a 2010 tax return Pagos no designados como pensión para el cónyuge divorciado. How do i file a 2010 tax return   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. How do i file a 2010 tax return Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. How do i file a 2010 tax return Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). How do i file a 2010 tax return Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. How do i file a 2010 tax return   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. How do i file a 2010 tax return La copia debe ser adjuntada cada año en el que la designación corresponda. How do i file a 2010 tax return Los cónyuges no pueden vivir en la misma vivienda. How do i file a 2010 tax return    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. How do i file a 2010 tax return Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. How do i file a 2010 tax return   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. How do i file a 2010 tax return Excepción. How do i file a 2010 tax return   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. How do i file a 2010 tax return Tabla 18-1. How do i file a 2010 tax return Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. How do i file a 2010 tax return Los pagos no son requeridos por un documento de divorcio o de separación judicial. How do i file a 2010 tax return El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. How do i file a 2010 tax return El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. How do i file a 2010 tax return Los pagos son en efectivo (incluyendo cheques o giros). How do i file a 2010 tax return El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. How do i file a 2010 tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. How do i file a 2010 tax return El documento indica que el pago no es pensión para el cónyuge divorciado. How do i file a 2010 tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. How do i file a 2010 tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. How do i file a 2010 tax return Los pagos no son requeridos después de la muerte del cónyuge beneficiario. How do i file a 2010 tax return Los pagos son requeridos después de la muerte del cónyuge beneficiario. How do i file a 2010 tax return El pago no se considera pensión para hijos menores. How do i file a 2010 tax return El pago se considera pensión para hijos menores. How do i file a 2010 tax return Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. How do i file a 2010 tax return Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. How do i file a 2010 tax return Obligación de pagos después de la muerte del cónyuge beneficiario. How do i file a 2010 tax return   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. How do i file a 2010 tax return Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. How do i file a 2010 tax return   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. How do i file a 2010 tax return Ejemplo. How do i file a 2010 tax return Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. How do i file a 2010 tax return En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. How do i file a 2010 tax return También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. How do i file a 2010 tax return La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. How do i file a 2010 tax return Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. How do i file a 2010 tax return Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. How do i file a 2010 tax return Pagos sustitutivos. How do i file a 2010 tax return   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. How do i file a 2010 tax return Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. How do i file a 2010 tax return Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. How do i file a 2010 tax return Ejemplo 1. How do i file a 2010 tax return Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. How do i file a 2010 tax return Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. How do i file a 2010 tax return Su ex cónyuge tiene la custodia de sus hijos menores de edad. How do i file a 2010 tax return El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. How do i file a 2010 tax return Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. How do i file a 2010 tax return Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. How do i file a 2010 tax return De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. How do i file a 2010 tax return Ejemplo 2. How do i file a 2010 tax return Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. How do i file a 2010 tax return Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. How do i file a 2010 tax return El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. How do i file a 2010 tax return Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). How do i file a 2010 tax return Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. How do i file a 2010 tax return Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. How do i file a 2010 tax return El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. How do i file a 2010 tax return Pensión para hijos menores. How do i file a 2010 tax return   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. How do i file a 2010 tax return La cantidad o parte designada podría variar con el tiempo. How do i file a 2010 tax return Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. How do i file a 2010 tax return Específicamente designado como pensión para hijos menores. How do i file a 2010 tax return   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. How do i file a 2010 tax return Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. How do i file a 2010 tax return Contingencia relacionada con su hijo. How do i file a 2010 tax return   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. How do i file a 2010 tax return No importa si es seguro o probable que el suceso vaya a ocurrir. How do i file a 2010 tax return Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. How do i file a 2010 tax return Pago claramente asociado con una contingencia. How do i file a 2010 tax return   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. How do i file a 2010 tax return Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. How do i file a 2010 tax return Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. How do i file a 2010 tax return En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. How do i file a 2010 tax return   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. How do i file a 2010 tax return Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. How do i file a 2010 tax return Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. How do i file a 2010 tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. How do i file a 2010 tax return Tiene que presentar el Formulario 1040. How do i file a 2010 tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. How do i file a 2010 tax return Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. How do i file a 2010 tax return En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. How do i file a 2010 tax return Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. How do i file a 2010 tax return Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. How do i file a 2010 tax return Anote el total de sus pagos en la línea 31a. How do i file a 2010 tax return Tiene que proveer el SSN o ITIN de su cónyuge. How do i file a 2010 tax return Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. How do i file a 2010 tax return Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. How do i file a 2010 tax return Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. How do i file a 2010 tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. How do i file a 2010 tax return Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. How do i file a 2010 tax return Si no lo hace, podría tener que pagar una multa de $50. How do i file a 2010 tax return Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. How do i file a 2010 tax return Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. How do i file a 2010 tax return Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. How do i file a 2010 tax return El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. How do i file a 2010 tax return No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. How do i file a 2010 tax return El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. How do i file a 2010 tax return Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. How do i file a 2010 tax return Cuándo aplicar la regla de recuperación. How do i file a 2010 tax return   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. How do i file a 2010 tax return   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. How do i file a 2010 tax return Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. How do i file a 2010 tax return Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. How do i file a 2010 tax return Cómo calcular la recuperación. How do i file a 2010 tax return   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. How do i file a 2010 tax return Cómo incluir la recuperación en los ingresos. How do i file a 2010 tax return   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). How do i file a 2010 tax return Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). How do i file a 2010 tax return En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How do i file a 2010 tax return Cómo deducir la recuperación. How do i file a 2010 tax return   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). How do i file a 2010 tax return Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). How do i file a 2010 tax return En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How do i file a 2010 tax return Prev  Up  Next   Home   More Online Publications
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Affordable Care Act

The 2010 Affordable Care Act puts in place comprehensive health insurance reforms that will roll out over several years. Most changes will take effect by 2014; a timeline of the provisions is available. The law is intended to lower health care costs, provide more health care choices, and enhance the quality of health care for all Americans. Major provisions affecting consumers include:

  • Coverage for seniors who hit the Medicare Prescription Drug "Donut Hole," including a rebate for those who reach the gap in drug coverage;
  • Expanded coverage for young adults, allowing them to stay on their parents' plan until they turn 26 years old;
  • Small-business tax credits to help these companies provide insurance coverage to their workers; and
  • Providing access to insurance for uninsured Americans with pre-existing conditions.

For more information about the new law, go to healthcare.gov.

Group Policies

Many consumers have health care coverage from their employer. Others have medical care paid through a government program such as Medicare, Medicaid, or the Veterans Administration.

If you have lost your group coverage from an employer as the result of unemployment, death, divorce, or loss of "dependent child" status, you may be able to continue your coverage temporarily under the Consolidated Omnibus Budget Reconciliation Act (COBRA). You, not the employer, pay for this coverage. When one of these events occurs, you must be given at least 60 days to decide whether you wish to purchase the coverage.

Some states offer an insurance pool to residents who are unable to obtain coverage because of a health condition. To find out if a pool is available in your state, check with your state department of insurance

Medicare and Medicaid

There are also health insurance programs for people who are seniors, disabled, or have low incomes.

  • Medicaid provides health insurance for people with low incomes, children, and pregnant women. Eligibility is determined by your state.
  • Medicare provides health insurance for people who are 65 years or older, some younger people with disabilities, and those with kidney failure.

Most states also offer free or low-cost coverage for children who do not have health insurance. Visit insurekidsnow.gov or call 1-877-KIDS-NOW (543-7669) for more information.

Healthcare Plans

When purchasing health insurance, your choices will typically fall into one of three categories:

  • Traditional fee-for-service health insurance plans are usually the most expensive choice. But they offer you the most flexibility when choosing healthcare providers.
  • Health Maintenance Organizations (HMOs) offer lower co-payments and cover the costs of more preventative care, but your choice of healthcare providers is limited. The National Committee for Quality Assurance evaluates and accredits HMOs. You can find out whether one is accredited in your state by calling 1-888-275-7585. You can also get this information as well as report cards on HMOs.
  • Preferred Provider Organizations (PPOs) offer lower co-payments like HMOs but give you more flexibility when selecting a provider. A PPO gives you a list of providers you can choose from.

WARNING: If you go outside the HMO or PPO network of providers, you may have to pay a portion or all of the costs.

When choosing among different health care plans, you'll need to read the fine print and ask lots of questions, such as:

  • Do I have the right to go to any doctor, hospital, clinic or pharmacy I choose?
  • Are specialists such as eye doctors and dentists covered?
  • Does the plan cover special conditions or treatments such as pregnancy, psychiatric care and physical therapy?
  • Does the plan cover home care or nursing home care?
  • Will the plan cover all medications my physician might prescribe?
  • What are the deductibles? Are there any co-payments?
  • What is the most I will have to pay out of my own pocket to cover expenses?
  • If there is a dispute about a bill or service, how is it handled? In some plans, you may be required to have a third-party decide how to settle the problem.

Appealing Health Insurance Claims

If your health insurer has denied coverage for medical care you received you have a right to appeal the claim and ask that the company reverse that decision. You can be your own health care advocate. Here's what you can do:

Step 1: Review your policy and explanation of benefits.
Step 2: Contact your insurer and keep detailed records of your contacts (copies of letters, time and date of conversations).
Step 3: Request documentation from your doctor or employer to support your case.
Step 4: Write a formal complaint letter explaining what care was denied and why you are appealing through use of the company's internal review process.
Step 5: If the internal appeal is not granted through step 4, file a claim with your state's insurance department.

The How Do I File A 2010 Tax Return

How do i file a 2010 tax return 11. How do i file a 2010 tax return   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. How do i file a 2010 tax return Kickbacks. How do i file a 2010 tax return Form 1099-MISC. How do i file a 2010 tax return Exception. How do i file a 2010 tax return Tax preparation fees. How do i file a 2010 tax return Covered executive branch official. How do i file a 2010 tax return Exceptions to denial of deduction. How do i file a 2010 tax return Indirect political contributions. How do i file a 2010 tax return Type of deduction. How do i file a 2010 tax return Repayment—$3,000 or less. How do i file a 2010 tax return Repayment—over $3,000. How do i file a 2010 tax return Method 1. How do i file a 2010 tax return Method 2. How do i file a 2010 tax return Repayment does not apply. How do i file a 2010 tax return Year of deduction (or credit). How do i file a 2010 tax return Telephone. How do i file a 2010 tax return What's New Standard mileage rate. How do i file a 2010 tax return  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. How do i file a 2010 tax return 5 cents per mile. How do i file a 2010 tax return For more information, see Car and truck expenses under Miscellaneous Expenses. How do i file a 2010 tax return Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. How do i file a 2010 tax return Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. How do i file a 2010 tax return Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. How do i file a 2010 tax return If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. How do i file a 2010 tax return To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. How do i file a 2010 tax return Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. How do i file a 2010 tax return For more information on travel, meals, and entertainment, including deductibility, see Publication 463. How do i file a 2010 tax return Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. How do i file a 2010 tax return If the expenses are substantiated, you can deduct the allowable amount on your tax return. How do i file a 2010 tax return Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. How do i file a 2010 tax return For example, you can deduct 100% of the cost of meals on your business books and records. How do i file a 2010 tax return However, only 50% of these costs are allowed by law as a tax deduction. How do i file a 2010 tax return How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. How do i file a 2010 tax return If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. How do i file a 2010 tax return If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. How do i file a 2010 tax return If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. How do i file a 2010 tax return See Table 11-1 , Reporting Reimbursements. How do i file a 2010 tax return Accountable Plans An accountable plan requires your employees to meet all of the following requirements. How do i file a 2010 tax return Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. How do i file a 2010 tax return An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. How do i file a 2010 tax return The advance is reasonably calculated not to exceed the amount of anticipated expenses. How do i file a 2010 tax return You make the advance within a reasonable period of time of your employee paying or incurring the expense. How do i file a 2010 tax return If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. How do i file a 2010 tax return Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. How do i file a 2010 tax return Adequate accounting. How do i file a 2010 tax return   Your employees must adequately account to you for their travel, meals, and entertainment expenses. How do i file a 2010 tax return They must give you documentary evidence of their travel, mileage, and other employee business expenses. How do i file a 2010 tax return This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. How do i file a 2010 tax return Excess reimbursement or allowance. How do i file a 2010 tax return   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. How do i file a 2010 tax return The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. How do i file a 2010 tax return Reasonable period of time. How do i file a 2010 tax return   A reasonable period of time depends on the facts and circumstances. How do i file a 2010 tax return Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How do i file a 2010 tax return You give an advance within 30 days of the time the employee pays or incurs the expense. How do i file a 2010 tax return Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. How do i file a 2010 tax return Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. How do i file a 2010 tax return You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. How do i file a 2010 tax return How to deduct. How do i file a 2010 tax return   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. How do i file a 2010 tax return Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. How do i file a 2010 tax return If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). How do i file a 2010 tax return   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. How do i file a 2010 tax return S. How do i file a 2010 tax return Corporation Income Tax Return. How do i file a 2010 tax return If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. How do i file a 2010 tax return Table 11-1. How do i file a 2010 tax return Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. How do i file a 2010 tax return Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. How do i file a 2010 tax return Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. How do i file a 2010 tax return Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. How do i file a 2010 tax return The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How do i file a 2010 tax return Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. How do i file a 2010 tax return The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How do i file a 2010 tax return A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. How do i file a 2010 tax return No reimbursement plan The entire amount as wages in box 1. How do i file a 2010 tax return Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. How do i file a 2010 tax return In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. How do i file a 2010 tax return Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. How do i file a 2010 tax return Federal rate. How do i file a 2010 tax return   The federal rate can be figured using any one of the following methods. How do i file a 2010 tax return For car expenses: The standard mileage rate. How do i file a 2010 tax return A fixed and variable rate (FAVR). How do i file a 2010 tax return For per diem amounts: The regular federal per diem rate. How do i file a 2010 tax return The standard meal allowance. How do i file a 2010 tax return The high-low rate. How do i file a 2010 tax return Car allowance. How do i file a 2010 tax return   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. How do i file a 2010 tax return Beginning in 2013, the standard business mileage rate is 56. How do i file a 2010 tax return 5 cents per mile. How do i file a 2010 tax return   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. How do i file a 2010 tax return This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. How do i file a 2010 tax return ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. How do i file a 2010 tax return ). How do i file a 2010 tax return For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/irb/2010-51_IRB/ar14. How do i file a 2010 tax return html and Notice 2012-72, available at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/irb/2012-50_IRB/ar10. How do i file a 2010 tax return html. How do i file a 2010 tax return Per diem allowance. How do i file a 2010 tax return   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. How do i file a 2010 tax return Regular federal per diem rate. How do i file a 2010 tax return   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. How do i file a 2010 tax return It has two components: Lodging expense, and Meal and incidental expense (M&IE). How do i file a 2010 tax return The rates are different for different locations. How do i file a 2010 tax return Publication 1542 lists the rates in the continental United States. How do i file a 2010 tax return Standard meal allowance. How do i file a 2010 tax return   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. How do i file a 2010 tax return You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). How do i file a 2010 tax return Internet access. How do i file a 2010 tax return    Per diem rates are available on the Internet. How do i file a 2010 tax return You can access per diem rates at www. How do i file a 2010 tax return gsa. How do i file a 2010 tax return gov/perdiemrates. How do i file a 2010 tax return High-low method. How do i file a 2010 tax return   This is a simplified method of computing the federal per diem rate for travel within the continental United States. How do i file a 2010 tax return It eliminates the need to keep a current list of the per diem rate for each city. How do i file a 2010 tax return   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. How do i file a 2010 tax return All other areas have a per diem amount of $163 ($52 for M&IE). How do i file a 2010 tax return The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. How do i file a 2010 tax return   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). How do i file a 2010 tax return The rate for all other locations increased to $170 ($52 for M&IE). How do i file a 2010 tax return For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. How do i file a 2010 tax return However, you must use the same rate for all employees reimbursed under the high-low method. How do i file a 2010 tax return   For more information about the high-low method, see Notice 2013-65, available at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/irb/2013-44_IRB/ar13. How do i file a 2010 tax return html. How do i file a 2010 tax return See Publication 1542 (available on the Internet at IRS. How do i file a 2010 tax return gov) for the current per diem rates for all locations. How do i file a 2010 tax return Reporting per diem and car allowances. How do i file a 2010 tax return   The following discussion explains how to report per diem and car allowances. How do i file a 2010 tax return The manner in which you report them depends on how the allowance compares to the federal rate. How do i file a 2010 tax return See Table 11-1. How do i file a 2010 tax return Allowance less than or equal to the federal rate. How do i file a 2010 tax return   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. How do i file a 2010 tax return Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). How do i file a 2010 tax return See How to deduct under Accountable Plans, earlier. How do i file a 2010 tax return Allowance more than the federal rate. How do i file a 2010 tax return   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. How do i file a 2010 tax return   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. How do i file a 2010 tax return Deduct it as travel expenses (as explained above). How do i file a 2010 tax return This part of the allowance is treated as reimbursed under an accountable plan. How do i file a 2010 tax return   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. How do i file a 2010 tax return Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. How do i file a 2010 tax return This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. How do i file a 2010 tax return Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. How do i file a 2010 tax return The deduction limit applies even if you reimburse them for 100% of the expenses. How do i file a 2010 tax return Application of the 50% limit. How do i file a 2010 tax return   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. How do i file a 2010 tax return It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. How do i file a 2010 tax return The deduction limit may also apply to meals you furnish on your premises to your employees. How do i file a 2010 tax return Related expenses. How do i file a 2010 tax return   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. How do i file a 2010 tax return Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. How do i file a 2010 tax return However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. How do i file a 2010 tax return Amount subject to 50% limit. How do i file a 2010 tax return   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. How do i file a 2010 tax return The per diem allowance. How do i file a 2010 tax return The federal rate for M&IE. How do i file a 2010 tax return   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. How do i file a 2010 tax return If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. How do i file a 2010 tax return Meal expenses when subject to “hours of service” limits. How do i file a 2010 tax return   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. How do i file a 2010 tax return   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. How do i file a 2010 tax return De minimis (minimal) fringe benefit. How do i file a 2010 tax return   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. How do i file a 2010 tax return See Publication 15-B for additional information on de minimis fringe benefits. How do i file a 2010 tax return Company cafeteria or executive dining room. How do i file a 2010 tax return   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. How do i file a 2010 tax return This includes the cost of maintaining the facilities for providing the food and beverages. How do i file a 2010 tax return These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). How do i file a 2010 tax return Employee activities. How do i file a 2010 tax return   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. How do i file a 2010 tax return The benefit must be primarily for your employees who are not highly compensated. How do i file a 2010 tax return   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. How do i file a 2010 tax return Owned a 10% or more interest in the business during the year or the preceding year. How do i file a 2010 tax return An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. How do i file a 2010 tax return Received more than $115,000 in pay for the preceding year. How do i file a 2010 tax return You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. How do i file a 2010 tax return   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. How do i file a 2010 tax return Meals or entertainment treated as compensation. How do i file a 2010 tax return   The 50% limit does not apply to either of the following. How do i file a 2010 tax return Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. How do i file a 2010 tax return Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. How do i file a 2010 tax return Sales of meals or entertainment. How do i file a 2010 tax return   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. How do i file a 2010 tax return For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. How do i file a 2010 tax return The 50% limit does not apply to this expense. How do i file a 2010 tax return Providing meals or entertainment to general public to promote goodwill. How do i file a 2010 tax return   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. How do i file a 2010 tax return The 50% limit does not apply to this expense. How do i file a 2010 tax return Director, stockholder, or employee meetings. How do i file a 2010 tax return   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. How do i file a 2010 tax return You can provide some minor social activities, but the main purpose of the meeting must be your company's business. How do i file a 2010 tax return These expenses are subject to the 50% limit. How do i file a 2010 tax return Trade association meetings. How do i file a 2010 tax return   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. How do i file a 2010 tax return These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. How do i file a 2010 tax return Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. How do i file a 2010 tax return All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. How do i file a 2010 tax return The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. How do i file a 2010 tax return You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. How do i file a 2010 tax return Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. How do i file a 2010 tax return Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. How do i file a 2010 tax return Advertising expenses. How do i file a 2010 tax return   You generally can deduct reasonable advertising expenses that are directly related to your business activities. How do i file a 2010 tax return Generally, you cannot deduct amounts paid to influence legislation (i. How do i file a 2010 tax return e. How do i file a 2010 tax return , lobbying). How do i file a 2010 tax return See Lobbying expenses , later. How do i file a 2010 tax return   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. How do i file a 2010 tax return For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. How do i file a 2010 tax return S. How do i file a 2010 tax return Savings Bonds, or to participate in similar causes is usually deductible. How do i file a 2010 tax return Anticipated liabilities. How do i file a 2010 tax return   Anticipated liabilities or reserves for anticipated liabilities are not deductible. How do i file a 2010 tax return For example, assume you sold 1-year TV service contracts this year totaling $50,000. How do i file a 2010 tax return From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. How do i file a 2010 tax return You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. How do i file a 2010 tax return You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. How do i file a 2010 tax return Bribes and kickbacks. How do i file a 2010 tax return   Engaging in the payment of bribes or kickbacks is a serious criminal matter. How do i file a 2010 tax return Such activity could result in criminal prosecution. How do i file a 2010 tax return Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. How do i file a 2010 tax return   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. How do i file a 2010 tax return Meaning of “generally enforced. How do i file a 2010 tax return ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. How do i file a 2010 tax return For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. How do i file a 2010 tax return Kickbacks. How do i file a 2010 tax return   A kickback is a payment for referring a client, patient, or customer. How do i file a 2010 tax return The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. How do i file a 2010 tax return In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. How do i file a 2010 tax return   For example, the Yard Corporation is in the business of repairing ships. How do i file a 2010 tax return It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. How do i file a 2010 tax return Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. How do i file a 2010 tax return These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. How do i file a 2010 tax return Form 1099-MISC. How do i file a 2010 tax return   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. How do i file a 2010 tax return See Form 1099-MISC for more information. How do i file a 2010 tax return Car and truck expenses. How do i file a 2010 tax return   The costs of operating a car, truck, or other vehicle in your business are deductible. How do i file a 2010 tax return For more information on how to figure your deduction, see Publication 463. How do i file a 2010 tax return Charitable contributions. How do i file a 2010 tax return   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. How do i file a 2010 tax return If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. How do i file a 2010 tax return However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. How do i file a 2010 tax return See the Instructions for Form 1120 for more information. How do i file a 2010 tax return Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). How do i file a 2010 tax return Example. How do i file a 2010 tax return You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. How do i file a 2010 tax return The purpose of the ad was to encourage readers to buy your products. How do i file a 2010 tax return Your payment is not a charitable contribution. How do i file a 2010 tax return You can deduct it as an advertising expense. How do i file a 2010 tax return Example. How do i file a 2010 tax return You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. How do i file a 2010 tax return Your payment is not a charitable contribution. How do i file a 2010 tax return You can deduct it as a business expense. How do i file a 2010 tax return See Publication 526 for a discussion of donated inventory, including capital gain property. How do i file a 2010 tax return Club dues and membership fees. How do i file a 2010 tax return   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. How do i file a 2010 tax return This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. How do i file a 2010 tax return Exception. How do i file a 2010 tax return   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. How do i file a 2010 tax return Boards of trade. How do i file a 2010 tax return Business leagues. How do i file a 2010 tax return Chambers of commerce. How do i file a 2010 tax return Civic or public service organizations. How do i file a 2010 tax return Professional organizations such as bar associations and medical associations. How do i file a 2010 tax return Real estate boards. How do i file a 2010 tax return Trade associations. How do i file a 2010 tax return Credit card convenience fees. How do i file a 2010 tax return   Credit card companies charge a fee to businesses who accept their cards. How do i file a 2010 tax return This fee when paid or incurred by the business can be deducted as a business expense. How do i file a 2010 tax return Damages recovered. How do i file a 2010 tax return   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. How do i file a 2010 tax return You must include this compensation in your income. How do i file a 2010 tax return However, you may be able to take a special deduction. How do i file a 2010 tax return The deduction applies only to amounts recovered for actual economic injury, not any additional amount. How do i file a 2010 tax return The deduction is the smaller of the following. How do i file a 2010 tax return The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. How do i file a 2010 tax return Your losses from the injury you have not deducted. How do i file a 2010 tax return Demolition expenses or losses. How do i file a 2010 tax return   Amounts paid or incurred to demolish a structure are not deductible. How do i file a 2010 tax return These amounts are added to the basis of the land where the demolished structure was located. How do i file a 2010 tax return Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. How do i file a 2010 tax return Education expenses. How do i file a 2010 tax return   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. How do i file a 2010 tax return See Education Expenses in chapter 2. How do i file a 2010 tax return   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. How do i file a 2010 tax return You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. How do i file a 2010 tax return For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. How do i file a 2010 tax return   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. How do i file a 2010 tax return This is true even if the education maintains or improves skills presently required in your business. How do i file a 2010 tax return For more information on education expenses, see Publication 970. How do i file a 2010 tax return Franchise, trademark, trade name. How do i file a 2010 tax return   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). How do i file a 2010 tax return   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. How do i file a 2010 tax return   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. How do i file a 2010 tax return Impairment-related expenses. How do i file a 2010 tax return   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. How do i file a 2010 tax return   You are disabled if you have either of the following. How do i file a 2010 tax return A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. How do i file a 2010 tax return A physical or mental impairment that substantially limits one or more of your major life activities. How do i file a 2010 tax return   The expense qualifies as a business expense if all the following apply. How do i file a 2010 tax return Your work clearly requires the expense for you to satisfactorily perform that work. How do i file a 2010 tax return The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. How do i file a 2010 tax return Their treatment is not specifically provided for under other tax law provisions. How do i file a 2010 tax return Example. How do i file a 2010 tax return You are blind. How do i file a 2010 tax return You must use a reader to do your work, both at and away from your place of work. How do i file a 2010 tax return The reader's services are only for your work. How do i file a 2010 tax return You can deduct your expenses for the reader as a business expense. How do i file a 2010 tax return Internet-related expenses. How do i file a 2010 tax return   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. How do i file a 2010 tax return If you are starting a business you may have to amortize these expenses as start-up costs. How do i file a 2010 tax return For more information about amortizing start-up and organizational costs, see chapter 8. How do i file a 2010 tax return Interview expense allowances. How do i file a 2010 tax return   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. How do i file a 2010 tax return You can deduct the reimbursements as a business expense. How do i file a 2010 tax return However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. How do i file a 2010 tax return Legal and professional fees. How do i file a 2010 tax return   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. How do i file a 2010 tax return However, usually legal fees you pay to acquire business assets are not deductible. How do i file a 2010 tax return These costs are added to the basis of the property. How do i file a 2010 tax return   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. How do i file a 2010 tax return If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. How do i file a 2010 tax return The result is the portion of the invoice attributable to business expenses. How do i file a 2010 tax return The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). How do i file a 2010 tax return   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. How do i file a 2010 tax return However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. How do i file a 2010 tax return See Publication 529, Miscellaneous Deductions. How do i file a 2010 tax return Tax preparation fees. How do i file a 2010 tax return   The cost of hiring a tax professional, such as a C. How do i file a 2010 tax return P. How do i file a 2010 tax return A. How do i file a 2010 tax return , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. How do i file a 2010 tax return Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. How do i file a 2010 tax return   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. How do i file a 2010 tax return Licenses and regulatory fees. How do i file a 2010 tax return   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. How do i file a 2010 tax return Some licenses and fees may have to be amortized. How do i file a 2010 tax return See chapter 8 for more information. How do i file a 2010 tax return Lobbying expenses. How do i file a 2010 tax return   Generally, lobbying expenses are not deductible. How do i file a 2010 tax return Lobbying expenses include amounts paid or incurred for any of the following activities. How do i file a 2010 tax return Influencing legislation. How do i file a 2010 tax return Participating in or intervening in any political campaign for, or against, any candidate for public office. How do i file a 2010 tax return Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. How do i file a 2010 tax return Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. How do i file a 2010 tax return Researching, preparing, planning, or coordinating any of the preceding activities. How do i file a 2010 tax return   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. How do i file a 2010 tax return For information on making this allocation, see section 1. How do i file a 2010 tax return 162-28 of the regulations. How do i file a 2010 tax return   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. How do i file a 2010 tax return The organization conducts lobbying activities on matters of direct financial interest to your business. How do i file a 2010 tax return A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. How do i file a 2010 tax return   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. How do i file a 2010 tax return Covered executive branch official. How do i file a 2010 tax return   For purposes of this discussion, a covered executive branch official is any of the following. How do i file a 2010 tax return The President. How do i file a 2010 tax return The Vice President. How do i file a 2010 tax return Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. How do i file a 2010 tax return Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). How do i file a 2010 tax return Exceptions to denial of deduction. How do i file a 2010 tax return   The general denial of the deduction does not apply to the following. How do i file a 2010 tax return Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. How do i file a 2010 tax return An Indian tribal government is treated as a local council or similar governing body. How do i file a 2010 tax return Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). How do i file a 2010 tax return Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). How do i file a 2010 tax return Moving machinery. How do i file a 2010 tax return   Generally, the cost of moving machinery from one city to another is a deductible expense. How do i file a 2010 tax return So is the cost of moving machinery from one plant to another, or from one part of your plant to another. How do i file a 2010 tax return You can deduct the cost of installing the machinery in the new location. How do i file a 2010 tax return However, you must capitalize the costs of installing or moving newly purchased machinery. How do i file a 2010 tax return Outplacement services. How do i file a 2010 tax return   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. How do i file a 2010 tax return are deductible. How do i file a 2010 tax return   The costs of outplacement services may cover more than one deduction category. How do i file a 2010 tax return For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. How do i file a 2010 tax return   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. How do i file a 2010 tax return Penalties and fines. How do i file a 2010 tax return   Penalties paid for late performance or nonperformance of a contract are generally deductible. How do i file a 2010 tax return For instance, you own and operate a construction company. How do i file a 2010 tax return Under a contract, you are to finish construction of a building by a certain date. How do i file a 2010 tax return Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. How do i file a 2010 tax return You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. How do i file a 2010 tax return These additional costs are deductible business expenses. How do i file a 2010 tax return   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. How do i file a 2010 tax return These fines or penalties include the following amounts. How do i file a 2010 tax return Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. How do i file a 2010 tax return Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. How do i file a 2010 tax return Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. How do i file a 2010 tax return Forfeited as collateral posted for a proceeding that could result in a fine or penalty. How do i file a 2010 tax return   Examples of nondeductible penalties and fines include the following. How do i file a 2010 tax return Fines for violating city housing codes. How do i file a 2010 tax return Fines paid by truckers for violating state maximum highway weight laws. How do i file a 2010 tax return Fines for violating air quality laws. How do i file a 2010 tax return Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. How do i file a 2010 tax return   A fine or penalty does not include any of the following. How do i file a 2010 tax return Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. How do i file a 2010 tax return Court costs or stenographic and printing charges. How do i file a 2010 tax return Compensatory damages paid to a government. How do i file a 2010 tax return Political contributions. How do i file a 2010 tax return   Contributions or gifts paid to political parties or candidates are not deductible. How do i file a 2010 tax return In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. How do i file a 2010 tax return Indirect political contributions. How do i file a 2010 tax return   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. How do i file a 2010 tax return Examples of nondeductible expenses include the following. How do i file a 2010 tax return Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. How do i file a 2010 tax return Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. How do i file a 2010 tax return Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. How do i file a 2010 tax return Repairs. How do i file a 2010 tax return   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. How do i file a 2010 tax return Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. How do i file a 2010 tax return Otherwise, the cost must be capitalized and depreciated. How do i file a 2010 tax return See Form 4562 and its instructions for how to compute and claim the depreciation deduction. How do i file a 2010 tax return   The cost of repairs includes the costs of labor, supplies, and certain other items. How do i file a 2010 tax return The value of your own labor is not deductible. How do i file a 2010 tax return Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). How do i file a 2010 tax return Repayments. How do i file a 2010 tax return   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. How do i file a 2010 tax return Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. How do i file a 2010 tax return Type of deduction. How do i file a 2010 tax return   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. How do i file a 2010 tax return For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. How do i file a 2010 tax return If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). How do i file a 2010 tax return   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. How do i file a 2010 tax return However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. How do i file a 2010 tax return Repayment—$3,000 or less. How do i file a 2010 tax return   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. How do i file a 2010 tax return Repayment—over $3,000. How do i file a 2010 tax return   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. How do i file a 2010 tax return However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. How do i file a 2010 tax return ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. How do i file a 2010 tax return If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. How do i file a 2010 tax return Method 1. How do i file a 2010 tax return   Figure your tax for 2013 claiming a deduction for the repaid amount. How do i file a 2010 tax return Method 2. How do i file a 2010 tax return   Figure your tax for 2013 claiming a credit for the repaid amount. How do i file a 2010 tax return Follow these steps. How do i file a 2010 tax return Figure your tax for 2013 without deducting the repaid amount. How do i file a 2010 tax return Refigure your tax from the earlier year without including in income the amount you repaid in 2013. How do i file a 2010 tax return Subtract the tax in (2) from the tax shown on your return for the earlier year. How do i file a 2010 tax return This is the amount of your credit. How do i file a 2010 tax return Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). How do i file a 2010 tax return   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. How do i file a 2010 tax return   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. How do i file a 2010 tax return R. How do i file a 2010 tax return C. How do i file a 2010 tax return 1341” next to line 71. How do i file a 2010 tax return Example. How do i file a 2010 tax return For 2012, you filed a return and reported your income on the cash method. How do i file a 2010 tax return In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. How do i file a 2010 tax return Your filing status in 2013 and 2012 is single. How do i file a 2010 tax return Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. How do i file a 2010 tax return Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. How do i file a 2010 tax return Repayment does not apply. How do i file a 2010 tax return   This discussion does not apply to the following. How do i file a 2010 tax return Deductions for bad debts. How do i file a 2010 tax return Deductions from sales to customers, such as returns and allowances, and similar items. How do i file a 2010 tax return Deductions for legal and other expenses of contesting the repayment. How do i file a 2010 tax return Year of deduction (or credit). How do i file a 2010 tax return   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. How do i file a 2010 tax return If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. How do i file a 2010 tax return For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. How do i file a 2010 tax return Subscriptions. How do i file a 2010 tax return   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. How do i file a 2010 tax return Supplies and materials. How do i file a 2010 tax return   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. How do i file a 2010 tax return   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. How do i file a 2010 tax return You do not keep a record of when they are used. How do i file a 2010 tax return You do not take an inventory of the amount on hand at the beginning and end of the tax year. How do i file a 2010 tax return This method does not distort your income. How do i file a 2010 tax return   You can also deduct the cost of books, professional instruments, equipment, etc. How do i file a 2010 tax return , if you normally use them within a year. How do i file a 2010 tax return However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. How do i file a 2010 tax return For more information regarding depreciation see Publication 946, How To Depreciate Property. How do i file a 2010 tax return Utilities. How do i file a 2010 tax return   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. How do i file a 2010 tax return However, any part due to personal use is not deductible. How do i file a 2010 tax return Telephone. How do i file a 2010 tax return   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. How do i file a 2010 tax return However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. How do i file a 2010 tax return Prev  Up  Next   Home   More Online Publications