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How Do I File An Amended Tax Return For 2009

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How Do I File An Amended Tax Return For 2009

How do i file an amended tax return for 2009 Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. How do i file an amended tax return for 2009 Text message. How do i file an amended tax return for 2009 Credit card. How do i file an amended tax return for 2009 Pay-by-phone account. How do i file an amended tax return for 2009 Stock certificate. How do i file an amended tax return for 2009 Promissory note. How do i file an amended tax return for 2009 Option. How do i file an amended tax return for 2009 Borrowed funds. How do i file an amended tax return for 2009 Conditional gift. How do i file an amended tax return for 2009 Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. How do i file an amended tax return for 2009 Total deduction over $500. How do i file an amended tax return for 2009 Deduction over $5,000 for one item. How do i file an amended tax return for 2009 Vehicle donations. How do i file an amended tax return for 2009 Clothing and household items not in good used condition. How do i file an amended tax return for 2009 Easement on building in historic district. How do i file an amended tax return for 2009 Deduction over $500,000. How do i file an amended tax return for 2009 How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. How do i file an amended tax return for 2009 Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. How do i file an amended tax return for 2009 How to check whether an organization can receive deductible charitable contributions. How do i file an amended tax return for 2009   You can ask any organization whether it is a qualified organization, and most will be able to tell you. How do i file an amended tax return for 2009 Or go to IRS. How do i file an amended tax return for 2009 gov. How do i file an amended tax return for 2009 Click on “Tools” and then on “Exempt Organizations Select Check” (www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). How do i file an amended tax return for 2009 This online tool will enable you to search for qualified organizations. How do i file an amended tax return for 2009 You can also call the IRS to find out if an organization is qualified. How do i file an amended tax return for 2009 Call 1-877-829-5500. How do i file an amended tax return for 2009 People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. How do i file an amended tax return for 2009 Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. How do i file an amended tax return for 2009 gsa. How do i file an amended tax return for 2009 gov/fedrelay. How do i file an amended tax return for 2009 Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. How do i file an amended tax return for 2009 A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). How do i file an amended tax return for 2009 It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. How do i file an amended tax return for 2009 Certain organizations that foster national or international amateur sports competition also qualify. How do i file an amended tax return for 2009 War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). How do i file an amended tax return for 2009 Domestic fraternal societies, orders, and associations operating under the lodge system. How do i file an amended tax return for 2009 (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. How do i file an amended tax return for 2009 ) Certain nonprofit cemetery companies or corporations. How do i file an amended tax return for 2009 (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. How do i file an amended tax return for 2009 ) The United States or any state, the District of Columbia, a U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 possession (including Puerto Rico), a political subdivision of a state or U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. How do i file an amended tax return for 2009 (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. How do i file an amended tax return for 2009 ) Example 1. How do i file an amended tax return for 2009 You contribute cash to your city's police department to be used as a reward for information about a crime. How do i file an amended tax return for 2009 The city police department is a qualified organization, and your contribution is for a public purpose. How do i file an amended tax return for 2009 You can deduct your contribution. How do i file an amended tax return for 2009 Example 2. How do i file an amended tax return for 2009 You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. How do i file an amended tax return for 2009 Because the trust fund is part of the U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Government, you contributed to a qualified organization. How do i file an amended tax return for 2009 You can deduct your contribution. How do i file an amended tax return for 2009 Examples. How do i file an amended tax return for 2009   The following list gives some examples of qualified organizations. How do i file an amended tax return for 2009 Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. How do i file an amended tax return for 2009 Most nonprofit charitable organizations such as the American Red Cross and the United Way. How do i file an amended tax return for 2009 Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. How do i file an amended tax return for 2009 This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. How do i file an amended tax return for 2009 However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . How do i file an amended tax return for 2009 Nonprofit hospitals and medical research organizations. How do i file an amended tax return for 2009 Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. How do i file an amended tax return for 2009 Nonprofit volunteer fire companies. How do i file an amended tax return for 2009 Nonprofit organizations that develop and maintain public parks and recreation facilities. How do i file an amended tax return for 2009 Civil defense organizations. How do i file an amended tax return for 2009 Canadian charities. How do i file an amended tax return for 2009   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. How do i file an amended tax return for 2009 To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. How do i file an amended tax return for 2009 See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. How do i file an amended tax return for 2009 Mexican charities. How do i file an amended tax return for 2009   Under the U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 law. How do i file an amended tax return for 2009 To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. How do i file an amended tax return for 2009 The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. How do i file an amended tax return for 2009 Israeli charities. How do i file an amended tax return for 2009   Under the U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 law. How do i file an amended tax return for 2009 To deduct your contribution to an Israeli charity, you must have income from sources in Israel. How do i file an amended tax return for 2009 The limits described in Limits on Deductions , later, apply. How do i file an amended tax return for 2009 The deduction is also limited to 25% of your adjusted gross income from Israeli sources. How do i file an amended tax return for 2009 Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. How do i file an amended tax return for 2009 A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. How do i file an amended tax return for 2009 The contributions must be made to a qualified organization and not set aside for use by a specific person. How do i file an amended tax return for 2009 If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. How do i file an amended tax return for 2009 See Contributions of Property , later. How do i file an amended tax return for 2009 Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. How do i file an amended tax return for 2009 In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. How do i file an amended tax return for 2009 See Limits on Deductions , later. How do i file an amended tax return for 2009 Table 1 in this publication gives examples of contributions you can and cannot deduct. How do i file an amended tax return for 2009 Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. How do i file an amended tax return for 2009 Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. How do i file an amended tax return for 2009 If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. How do i file an amended tax return for 2009 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How do i file an amended tax return for 2009 Example 1. How do i file an amended tax return for 2009 You pay $65 for a ticket to a dinner-dance at a church. How do i file an amended tax return for 2009 Your entire $65 payment goes to the church. How do i file an amended tax return for 2009 The ticket to the dinner-dance has a fair market value of $25. How do i file an amended tax return for 2009 When you buy your ticket, you know its value is less than your payment. How do i file an amended tax return for 2009 To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). How do i file an amended tax return for 2009 You can deduct $40 as a charitable contribution to the church. How do i file an amended tax return for 2009 Example 2. How do i file an amended tax return for 2009 At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. How do i file an amended tax return for 2009 The amount you pay is no more than the fair rental value. How do i file an amended tax return for 2009 You have not made a deductible charitable contribution. How do i file an amended tax return for 2009 Athletic events. How do i file an amended tax return for 2009   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. How do i file an amended tax return for 2009   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. How do i file an amended tax return for 2009 Subtract the price of the tickets from your payment. How do i file an amended tax return for 2009 You can deduct 80% of the remaining amount as a charitable contribution. How do i file an amended tax return for 2009 Example 1. How do i file an amended tax return for 2009 You pay $300 a year for membership in a university's athletic scholarship program. How do i file an amended tax return for 2009 The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. How do i file an amended tax return for 2009 You can deduct $240 (80% of $300) as a charitable contribution. How do i file an amended tax return for 2009 Example 2. How do i file an amended tax return for 2009 The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. How do i file an amended tax return for 2009 You must subtract the usual price of a ticket ($120) from your $300 payment. How do i file an amended tax return for 2009 The result is $180. How do i file an amended tax return for 2009 Your deductible charitable contribution is $144 (80% of $180). How do i file an amended tax return for 2009 Charity benefit events. How do i file an amended tax return for 2009   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. How do i file an amended tax return for 2009   If there is an established charge for the event, that charge is the value of your benefit. How do i file an amended tax return for 2009 If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. How do i file an amended tax return for 2009 Whether you use the tickets or other privileges has no effect on the amount you can deduct. How do i file an amended tax return for 2009 However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. How do i file an amended tax return for 2009    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. How do i file an amended tax return for 2009 If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You pay $40 to see a special showing of a movie for the benefit of a qualified organization. How do i file an amended tax return for 2009 Printed on the ticket is “Contribution–$40. How do i file an amended tax return for 2009 ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). How do i file an amended tax return for 2009 Membership fees or dues. How do i file an amended tax return for 2009   You may be able to deduct membership fees or dues you pay to a qualified organization. How do i file an amended tax return for 2009 However, you can deduct only the amount that is more than the value of the benefits you receive. How do i file an amended tax return for 2009   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. How do i file an amended tax return for 2009 They are not qualified organizations. How do i file an amended tax return for 2009 Certain membership benefits can be disregarded. How do i file an amended tax return for 2009   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. How do i file an amended tax return for 2009 Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. How do i file an amended tax return for 2009 Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. How do i file an amended tax return for 2009 20. How do i file an amended tax return for 2009 Token items. How do i file an amended tax return for 2009   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. How do i file an amended tax return for 2009 You receive only a small item or other benefit of token value. How do i file an amended tax return for 2009 The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. How do i file an amended tax return for 2009 The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. How do i file an amended tax return for 2009 Written statement. How do i file an amended tax return for 2009   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. How do i file an amended tax return for 2009 The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. How do i file an amended tax return for 2009 It must also give you a good faith estimate of the value of those goods or services. How do i file an amended tax return for 2009   The organization can give you the statement either when it solicits or when it receives the payment from you. How do i file an amended tax return for 2009 Exception. How do i file an amended tax return for 2009   An organization will not have to give you this statement if one of the following is true. How do i file an amended tax return for 2009 The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. How do i file an amended tax return for 2009 You receive only items whose value is not substantial as described under Token items , earlier. How do i file an amended tax return for 2009 You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. How do i file an amended tax return for 2009 Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. How do i file an amended tax return for 2009 You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. How do i file an amended tax return for 2009 You can deduct up to $50 a month for each full calendar month the student lives with you. How do i file an amended tax return for 2009 Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. How do i file an amended tax return for 2009 Qualified organization. How do i file an amended tax return for 2009   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). How do i file an amended tax return for 2009 For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. How do i file an amended tax return for 2009 But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. How do i file an amended tax return for 2009 Relative. How do i file an amended tax return for 2009   The term “relative” means any of the following persons. How do i file an amended tax return for 2009 Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). How do i file an amended tax return for 2009 A legally adopted child is considered your child. How do i file an amended tax return for 2009 Your brother, sister, half brother, half sister, stepbrother, or stepsister. How do i file an amended tax return for 2009 Your father, mother, grandparent, or other direct ancestor. How do i file an amended tax return for 2009 Your stepfather or stepmother. How do i file an amended tax return for 2009 A son or daughter of your brother or sister. How do i file an amended tax return for 2009 A brother or sister of your father or mother. How do i file an amended tax return for 2009 Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. How do i file an amended tax return for 2009 Dependent. How do i file an amended tax return for 2009   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How do i file an amended tax return for 2009    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 residents and cannot be claimed as dependents. How do i file an amended tax return for 2009 Qualifying expenses. How do i file an amended tax return for 2009   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. How do i file an amended tax return for 2009 Expenses that do not qualify. How do i file an amended tax return for 2009   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. How do i file an amended tax return for 2009 Nor can you deduct general household expenses, such as taxes, insurance, and repairs. How do i file an amended tax return for 2009 Reimbursed expenses. How do i file an amended tax return for 2009   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. How do i file an amended tax return for 2009 However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. How do i file an amended tax return for 2009 Mutual exchange program. How do i file an amended tax return for 2009   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. How do i file an amended tax return for 2009 Reporting expenses. How do i file an amended tax return for 2009   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. How do i file an amended tax return for 2009 Out-of-Pocket Expenses in Giving Services Table 2. How do i file an amended tax return for 2009 Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. How do i file an amended tax return for 2009 All of the rules explained in this publication also apply. How do i file an amended tax return for 2009 See, in particular, Out-of-Pocket Expenses in Giving Services . How do i file an amended tax return for 2009 Question Answer I volunteer 6 hours a week in the office of a qualified organization. How do i file an amended tax return for 2009 The receptionist is paid $10 an hour for the same work. How do i file an amended tax return for 2009 Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. How do i file an amended tax return for 2009  The office is 30 miles from my home. How do i file an amended tax return for 2009 Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. How do i file an amended tax return for 2009 If you do not want to figure your actual costs, you can deduct 14 cents for each mile. How do i file an amended tax return for 2009 I volunteer as a Red Cross nurse's aide at a hospital. How do i file an amended tax return for 2009 Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. How do i file an amended tax return for 2009 I pay a babysitter to watch my children while I volunteer for a qualified organization. How do i file an amended tax return for 2009 Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. How do i file an amended tax return for 2009 (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. How do i file an amended tax return for 2009 ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. How do i file an amended tax return for 2009 The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. How do i file an amended tax return for 2009 Table 2 contains questions and answers that apply to some individuals who volunteer their services. How do i file an amended tax return for 2009 Underprivileged youths selected by charity. How do i file an amended tax return for 2009   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. How do i file an amended tax return for 2009 The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. How do i file an amended tax return for 2009 Your own similar expenses in accompanying the youths are not deductible. How do i file an amended tax return for 2009 Conventions. How do i file an amended tax return for 2009   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. How do i file an amended tax return for 2009 However, see Travel , later. How do i file an amended tax return for 2009   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. How do i file an amended tax return for 2009 You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. How do i file an amended tax return for 2009   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. How do i file an amended tax return for 2009 You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. How do i file an amended tax return for 2009 Uniforms. How do i file an amended tax return for 2009   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. How do i file an amended tax return for 2009 Foster parents. How do i file an amended tax return for 2009   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. How do i file an amended tax return for 2009 A qualified organization must select the individuals you take into your home for foster care. How do i file an amended tax return for 2009   You can deduct expenses that meet both of the following requirements. How do i file an amended tax return for 2009 They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. How do i file an amended tax return for 2009 They are incurred primarily to benefit the qualified organization. How do i file an amended tax return for 2009   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. How do i file an amended tax return for 2009 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. How do i file an amended tax return for 2009 Your unreimbursed expenses are not deductible as charitable contributions. How do i file an amended tax return for 2009 Church deacon. How do i file an amended tax return for 2009   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. How do i file an amended tax return for 2009 These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. How do i file an amended tax return for 2009 Car expenses. How do i file an amended tax return for 2009   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. How do i file an amended tax return for 2009 You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. How do i file an amended tax return for 2009   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. How do i file an amended tax return for 2009   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. How do i file an amended tax return for 2009   You must keep reliable written records of your car expenses. How do i file an amended tax return for 2009 For more information, see Car expenses under Records To Keep, later. How do i file an amended tax return for 2009 Travel. How do i file an amended tax return for 2009   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. How do i file an amended tax return for 2009 This applies whether you pay the expenses directly or indirectly. How do i file an amended tax return for 2009 You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. How do i file an amended tax return for 2009   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. How do i file an amended tax return for 2009 Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. How do i file an amended tax return for 2009 However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. How do i file an amended tax return for 2009 Example 1. How do i file an amended tax return for 2009 You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. How do i file an amended tax return for 2009 You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. How do i file an amended tax return for 2009 You participate in the activities of the group and enjoy your time with them. How do i file an amended tax return for 2009 You oversee the breaking of camp and you transport the group home. How do i file an amended tax return for 2009 You can deduct your travel expenses. How do i file an amended tax return for 2009 Example 2. How do i file an amended tax return for 2009 You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. How do i file an amended tax return for 2009 The project is sponsored by a charitable organization. How do i file an amended tax return for 2009 In most circumstances, you cannot deduct your expenses. How do i file an amended tax return for 2009 Example 3. How do i file an amended tax return for 2009 You work for several hours each morning on an archeological dig sponsored by a charitable organization. How do i file an amended tax return for 2009 The rest of the day is free for recreation and sightseeing. How do i file an amended tax return for 2009 You cannot take a charitable contribution deduction even though you work very hard during those few hours. How do i file an amended tax return for 2009 Example 4. How do i file an amended tax return for 2009 You spend the entire day attending a charitable organization's regional meeting as a chosen representative. How do i file an amended tax return for 2009 In the evening you go to the theater. How do i file an amended tax return for 2009 You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. How do i file an amended tax return for 2009 Daily allowance (per diem). How do i file an amended tax return for 2009   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. How do i file an amended tax return for 2009 You may be able to deduct any necessary travel expenses that are more than the allowance. How do i file an amended tax return for 2009 Deductible travel expenses. How do i file an amended tax return for 2009   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. How do i file an amended tax return for 2009 Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. How do i file an amended tax return for 2009 For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. How do i file an amended tax return for 2009 Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. How do i file an amended tax return for 2009 The deduction is limited to $10,000 a year. How do i file an amended tax return for 2009 To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. How do i file an amended tax return for 2009 Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. How do i file an amended tax return for 2009 Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. How do i file an amended tax return for 2009 You must keep records showing the time, place, date, amount, and nature of the expenses. How do i file an amended tax return for 2009 For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov/pub/irs-irbs/irb06-47. How do i file an amended tax return for 2009 pdf. How do i file an amended tax return for 2009 Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. How do i file an amended tax return for 2009 You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. How do i file an amended tax return for 2009 Detailed discussions of these items follow. How do i file an amended tax return for 2009 Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. How do i file an amended tax return for 2009 Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. How do i file an amended tax return for 2009 Contributions to individuals who are needy or worthy. How do i file an amended tax return for 2009 You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. How do i file an amended tax return for 2009 But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. How do i file an amended tax return for 2009 However, you cannot deduct contributions earmarked for relief of a particular individual or family. How do i file an amended tax return for 2009 Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. How do i file an amended tax return for 2009 Expenses you paid for another person who provided services to a qualified organization. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 Your son does missionary work. How do i file an amended tax return for 2009 You pay his expenses. How do i file an amended tax return for 2009 You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. How do i file an amended tax return for 2009 Payments to a hospital that are for a specific patient's care or for services for a specific patient. How do i file an amended tax return for 2009 You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. How do i file an amended tax return for 2009 Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. How do i file an amended tax return for 2009 Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. How do i file an amended tax return for 2009 Chambers of commerce and other business leagues or organizations. How do i file an amended tax return for 2009 Civic leagues and associations. How do i file an amended tax return for 2009 Communist organizations. How do i file an amended tax return for 2009 Country clubs and other social clubs. How do i file an amended tax return for 2009 Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. How do i file an amended tax return for 2009 (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. How do i file an amended tax return for 2009 ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. How do i file an amended tax return for 2009 However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. How do i file an amended tax return for 2009 For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. How do i file an amended tax return for 2009 The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. How do i file an amended tax return for 2009 Homeowners' associations. How do i file an amended tax return for 2009 Labor unions. How do i file an amended tax return for 2009 But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How do i file an amended tax return for 2009 See Publication 529, Miscellaneous Deductions. How do i file an amended tax return for 2009 Political organizations and candidates. How do i file an amended tax return for 2009 Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. How do i file an amended tax return for 2009 See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. How do i file an amended tax return for 2009 These contributions include the following. How do i file an amended tax return for 2009 Contributions for lobbying. How do i file an amended tax return for 2009 This includes amounts you earmark for use in, or in connection with, influencing specific legislation. How do i file an amended tax return for 2009 Contributions to a retirement home for room, board, maintenance, or admittance. How do i file an amended tax return for 2009 Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. How do i file an amended tax return for 2009 Costs of raffles, bingo, lottery, etc. How do i file an amended tax return for 2009 You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. How do i file an amended tax return for 2009 For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. How do i file an amended tax return for 2009 Dues to fraternal orders and similar groups. How do i file an amended tax return for 2009 However, see Membership fees or dues under Contributions From Which You Benefit, earlier. How do i file an amended tax return for 2009 Tuition, or amounts you pay instead of tuition. How do i file an amended tax return for 2009 You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. How do i file an amended tax return for 2009 You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. How do i file an amended tax return for 2009 ” Contributions connected with split-dollar insurance arrangements. How do i file an amended tax return for 2009 You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You donate money to a charitable organization. How do i file an amended tax return for 2009 The charity uses the money to purchase a cash value life insurance policy. How do i file an amended tax return for 2009 The beneficiaries under the insurance policy include members of your family. How do i file an amended tax return for 2009 Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. How do i file an amended tax return for 2009 Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. How do i file an amended tax return for 2009 You must have been at least age 70½ when the distribution was made. How do i file an amended tax return for 2009 Your total QCDs for the year cannot be more than $100,000. How do i file an amended tax return for 2009 If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. How do i file an amended tax return for 2009 See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. How do i file an amended tax return for 2009 Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. How do i file an amended tax return for 2009 Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. How do i file an amended tax return for 2009 The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. How do i file an amended tax return for 2009 Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. How do i file an amended tax return for 2009 However, you may be able to claim a tax credit for these expenses. How do i file an amended tax return for 2009 Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. How do i file an amended tax return for 2009 See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. How do i file an amended tax return for 2009 You also may be able to claim an exemption for the child. How do i file an amended tax return for 2009 See Exemptions for Dependents in Publication 501 for more information. How do i file an amended tax return for 2009 Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. How do i file an amended tax return for 2009 But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). How do i file an amended tax return for 2009 See Deductions Subject to the 2% Limit in Publication 529 for more information. How do i file an amended tax return for 2009 Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. How do i file an amended tax return for 2009 There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. How do i file an amended tax return for 2009 Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. How do i file an amended tax return for 2009 For details, see Internal Revenue Code section 170(f)(18). How do i file an amended tax return for 2009 Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. How do i file an amended tax return for 2009 For details, see Partial Interest in Property under Contributions of Property, later. How do i file an amended tax return for 2009 Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. How do i file an amended tax return for 2009 However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. How do i file an amended tax return for 2009 See Giving Property That Has Increased in Value , later. How do i file an amended tax return for 2009 For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. How do i file an amended tax return for 2009 Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. How do i file an amended tax return for 2009 These special rules are described next. How do i file an amended tax return for 2009 Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. How do i file an amended tax return for 2009 Exception. How do i file an amended tax return for 2009   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. How do i file an amended tax return for 2009 Household items. How do i file an amended tax return for 2009   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. How do i file an amended tax return for 2009   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. How do i file an amended tax return for 2009 Fair market value. How do i file an amended tax return for 2009   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. How do i file an amended tax return for 2009 Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. How do i file an amended tax return for 2009 A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. How do i file an amended tax return for 2009 Deduction more than $500. How do i file an amended tax return for 2009   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. How do i file an amended tax return for 2009 If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i file an amended tax return for 2009 Form 1098-C. How do i file an amended tax return for 2009   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. How do i file an amended tax return for 2009 The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. How do i file an amended tax return for 2009   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. How do i file an amended tax return for 2009   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. How do i file an amended tax return for 2009    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. How do i file an amended tax return for 2009 But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. How do i file an amended tax return for 2009 Filing deadline approaching and still no Form 1098-C. How do i file an amended tax return for 2009   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. How do i file an amended tax return for 2009 Request an automatic 6-month extension of time to file your return. How do i file an amended tax return for 2009 You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Individual Income Tax Return. How do i file an amended tax return for 2009 For more information, see the instructions for Form 4868. How do i file an amended tax return for 2009 File the return on time without claiming the deduction for the qualified vehicle. How do i file an amended tax return for 2009 After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Individual Income Tax Return, claiming the deduction. How do i file an amended tax return for 2009 Attach Copy B of Form 1098-C (or other statement) to the amended return. How do i file an amended tax return for 2009 Exceptions. How do i file an amended tax return for 2009   There are two exceptions to the rules just described for deductions of more than $500. How do i file an amended tax return for 2009 Exception 1—vehicle used or improved by organization. How do i file an amended tax return for 2009   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. How do i file an amended tax return for 2009 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i file an amended tax return for 2009 The Form 1098-C (or other statement) will show whether this exception applies. How do i file an amended tax return for 2009    Exception 2—vehicle given or sold to needy individual. How do i file an amended tax return for 2009   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. How do i file an amended tax return for 2009 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i file an amended tax return for 2009 The Form 1098-C (or other statement) will show whether this exception applies. How do i file an amended tax return for 2009   This exception does not apply if the organization sells the vehicle at auction. How do i file an amended tax return for 2009 In that case, you cannot deduct the vehicle's fair market value. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 Anita donates a used car to a qualified organization. How do i file an amended tax return for 2009 She bought it 3 years ago for $9,000. How do i file an amended tax return for 2009 A used car guide shows the fair market value for this type of car is $6,000. How do i file an amended tax return for 2009 However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. How do i file an amended tax return for 2009 Neither exception 1 nor exception 2 applies. How do i file an amended tax return for 2009 If Anita itemizes her deductions, she can deduct $2,900 for her donation. How do i file an amended tax return for 2009 She must attach Form 1098-C and Form 8283 to her return. How do i file an amended tax return for 2009 Deduction $500 or less. How do i file an amended tax return for 2009   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. How do i file an amended tax return for 2009 But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How do i file an amended tax return for 2009   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. How do i file an amended tax return for 2009 The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. How do i file an amended tax return for 2009 Fair market value. How do i file an amended tax return for 2009   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. How do i file an amended tax return for 2009 Donations of inventory. How do i file an amended tax return for 2009   The vehicle donation rules just described do not apply to donations of inventory. How do i file an amended tax return for 2009 For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. How do i file an amended tax return for 2009 See Inventory , later. How do i file an amended tax return for 2009 Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. How do i file an amended tax return for 2009 This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. How do i file an amended tax return for 2009 Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. How do i file an amended tax return for 2009 Your basis does not include transportation or travel costs. How do i file an amended tax return for 2009 It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. How do i file an amended tax return for 2009 In addition, it does not include the value of your time. How do i file an amended tax return for 2009 Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. How do i file an amended tax return for 2009 Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. How do i file an amended tax return for 2009 This prevents you from deducting the same amount as both investment interest and a charitable contribution. How do i file an amended tax return for 2009 If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. How do i file an amended tax return for 2009 The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). How do i file an amended tax return for 2009 For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. How do i file an amended tax return for 2009 Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. How do i file an amended tax return for 2009 Right to use property. How do i file an amended tax return for 2009   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. How do i file an amended tax return for 2009 Example 1. How do i file an amended tax return for 2009 You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. How do i file an amended tax return for 2009 Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. How do i file an amended tax return for 2009 Example 2. How do i file an amended tax return for 2009 Mandy White owns a vacation home at the beach that she sometimes rents to others. How do i file an amended tax return for 2009 For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. How do i file an amended tax return for 2009 At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. How do i file an amended tax return for 2009 Mandy cannot claim a deduction because of the partial interest rule. How do i file an amended tax return for 2009 Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. How do i file an amended tax return for 2009 See Contributions From Which You Benefit , earlier. How do i file an amended tax return for 2009 Exceptions. How do i file an amended tax return for 2009   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. How do i file an amended tax return for 2009 A remainder interest in your personal home or farm. How do i file an amended tax return for 2009 A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. How do i file an amended tax return for 2009 You can deduct the value of the remainder interest. How do i file an amended tax return for 2009 An undivided part of your entire interest. How do i file an amended tax return for 2009 This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. How do i file an amended tax return for 2009 But see Fractional Interest in Tangible Personal Property , later. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You contribute voting stock to a qualified organization but keep the right to vote the stock. How do i file an amended tax return for 2009 The right to vote is a substantial right in the stock. How do i file an amended tax return for 2009 You have not contributed an undivided part of your entire interest and cannot deduct your contribution. How do i file an amended tax return for 2009 A partial interest that would be deductible if transferred to certain types of trusts. How do i file an amended tax return for 2009 A qualified conservation contribution (defined later). How do i file an amended tax return for 2009 For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. How do i file an amended tax return for 2009 Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. How do i file an amended tax return for 2009 If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. How do i file an amended tax return for 2009 Tangible personal property is defined later under Future Interest in Tangible Personal Property . How do i file an amended tax return for 2009 A fractional interest in property is an undivided portion of your entire interest in the property. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. How do i file an amended tax return for 2009 Recapture of deduction. How do i file an amended tax return for 2009   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. How do i file an amended tax return for 2009 You contributed a fractional interest in tangible personal property after August 17, 2006. How do i file an amended tax return for 2009 You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How do i file an amended tax return for 2009   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How do i file an amended tax return for 2009 Additional tax. How do i file an amended tax return for 2009   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. How do i file an amended tax return for 2009 Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. How do i file an amended tax return for 2009 Qualified organization. How do i file an amended tax return for 2009   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. How do i file an amended tax return for 2009 The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. How do i file an amended tax return for 2009   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. How do i file an amended tax return for 2009 Qualified real property interest. How do i file an amended tax return for 2009   This is any of the following interests in real property. How do i file an amended tax return for 2009 Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). How do i file an amended tax return for 2009 A remainder interest. How do i file an amended tax return for 2009 A restriction (granted in perpetuity) on the use that may be made of the real property. How do i file an amended tax return for 2009 Conservation purposes. How do i file an amended tax return for 2009   Your contribution must be made only for one of the following conservation purposes. How do i file an amended tax return for 2009 Preserving land areas for outdoor recreation by, or for the education of, the general public. How do i file an amended tax return for 2009 Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. How do i file an amended tax return for 2009 Preserving open space, including farmland and forest land, if it yields a significant public benefit. How do i file an amended tax return for 2009 The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. How do i file an amended tax return for 2009 Preserving a historically important land area or a certified historic structure. How do i file an amended tax return for 2009 Building in registered historic district. How do i file an amended tax return for 2009   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. How do i file an amended tax return for 2009 The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. How do i file an amended tax return for 2009 You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. How do i file an amended tax return for 2009 You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. How do i file an amended tax return for 2009   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. How do i file an amended tax return for 2009 For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). How do i file an amended tax return for 2009   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. How do i file an amended tax return for 2009 See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. How do i file an amended tax return for 2009 You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How do i file an amended tax return for 2009 See Deductions Subject to the 2% Limit in Publication 529 for more information. How do i file an amended tax return for 2009 More information. How do i file an amended tax return for 2009   For information about determining the fair market value of qualified conservation contributions, see Publication 561. How do i file an amended tax return for 2009 For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. How do i file an amended tax return for 2009 For more information about qualified conservation contributions, see Regulations section 1. How do i file an amended tax return for 2009 170A-14. How do i file an amended tax return for 2009 Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. How do i file an amended tax return for 2009 But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. How do i file an amended tax return for 2009 Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. How do i file an amended tax return for 2009 Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. How do i file an amended tax return for 2009 Tangible personal property. How do i file an amended tax return for 2009   This is any property, other than land or buildings, that can be seen or touched. How do i file an amended tax return for 2009 It includes furniture, books, jewelry, paintings, and cars. How do i file an amended tax return for 2009 Future interest. How do i file an amended tax return for 2009   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You own an antique car that you contribute to a museum. How do i file an amended tax return for 2009 You give up ownership, but retain the right to keep the car in your garage with your personal collection. How do i file an amended tax return for 2009 Because you keep an interest in the property, you cannot deduct the contribution. How do i file an amended tax return for 2009 If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. How do i file an amended tax return for 2009 Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. How do i file an amended tax return for 2009 The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How do i file an amended tax return for 2009 You must remove the amount of your charitable contribution deduction from your opening inventory. How do i file an amended tax return for 2009 It is not part of the cost of goods sold. How do i file an amended tax return for 2009 If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How do i file an amended tax return for 2009 Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How do i file an amended tax return for 2009 For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How do i file an amended tax return for 2009 A special rule applies to certain donations of food inventory. How do i file an amended tax return for 2009 See Food Inventory, later. How do i file an amended tax return for 2009 Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. How do i file an amended tax return for 2009 Intellectual property means any of the following: Patents. How do i file an amended tax return for 2009 Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). How do i file an amended tax return for 2009 Trademarks. How do i file an amended tax return for 2009 Trade names. How do i file an amended tax return for 2009 Trade secrets. How do i file an amended tax return for 2009 Know-how. How do i file an amended tax return for 2009 Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). How do i file an amended tax return for 2009 Other similar property or applications or registrations of such property. How do i file an amended tax return for 2009 Additional deduction based on income. How do i file an amended tax return for 2009   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. How do i file an amended tax return for 2009   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. How do i file an amended tax return for 2009 In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. How do i file an amended tax return for 2009 However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. How do i file an amended tax return for 2009   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. How do i file an amended tax return for 2009 The additional deductions cannot be taken for intellectual property donated to certain private foundations. How do i file an amended tax return for 2009 Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. How do i file an amended tax return for 2009   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. How do i file an amended tax return for 2009   The organization is required to file an information return showing the income from the property, with a copy to you. How do i file an amended tax return for 2009 This is done on Form 8899, Notice of Income From Donated Intellectual Property. How do i file an amended tax return for 2009 Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. How do i file an amended tax return for 2009 Publication 561 contains a more complete discussion. How do i file an amended tax return for 2009 Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. How do i file an amended tax return for 2009 Used clothing. How do i file an amended tax return for 2009   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. How do i file an amended tax return for 2009 There are no fixed formulas or methods for finding the value of items of clothing. How do i file an amended tax return for 2009   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. How do i file an amended tax return for 2009      Also see Clothing and Household Items , earlier. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009    Kristin donated a coat to a thrift store operated by her church. How do i file an amended tax return for 2009 She paid $300 for the coat 3 years ago. How do i file an amended tax return for 2009 Similar coats in the thrift store sell for $50. How do i file an amended tax return for 2009 The fair market value of the coat is $50. How do i file an amended tax return for 2009 Kristin's donation is limited to $50. How do i file an amended tax return for 2009 Household items. How do i file an amended tax return for 2009   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. How do i file an amended tax return for 2009 These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. How do i file an amended tax return for 2009 For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. How do i file an amended tax return for 2009   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. How do i file an amended tax return for 2009 Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. How do i file an amended tax return for 2009 Do not include any of this evidence with your tax return. How do i file an amended tax return for 2009   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. How do i file an amended tax return for 2009   Also see Clothing and Household Items , earlier. How do i file an amended tax return for 2009 Cars, boats, and airplanes. How do i file an amended tax return for 2009   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. How do i file an amended tax return for 2009 Boats. How do i file an amended tax return for 2009   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. How do i file an amended tax return for 2009 Cars. How do i file an amended tax return for 2009   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. How do i file an amended tax return for 2009 The guides may be published monthly or seasonally, and for different regions of the country. How do i file an amended tax return for 2009 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. How do i file an amended tax return for 2009 The prices are not “official” and these publications are not considered an appraisal of any specific donated property. How do i file an amended tax return for 2009 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. How do i file an amended tax return for 2009   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. How do i file an amended tax return for 2009 You can also find used car pricing information on the Internet. How do i file an amended tax return for 2009   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. How do i file an amended tax return for 2009 However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. How do i file an amended tax return for 2009 The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You donate a used car in poor condition to a local high school for use by students studying car repair. How do i file an amended tax return for 2009 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. How do i file an amended tax return for 2009 However, the guide shows the price for a private party sale of the car is only $750. How do i file an amended tax return for 2009 The fair market value of the car is considered to be $750. How do i file an amended tax return for 2009 Large quantities. How do i file an amended tax return for 2009   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 You purchase 500 bibles for $1,000. How do i file an amended tax return for 2009 The person who sells them to you says the retail value of these bibles is $3,000. How do i file an amended tax return for 2009 If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. How do i file an amended tax return for 2009 Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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The How Do I File An Amended Tax Return For 2009

How do i file an amended tax return for 2009 1. How do i file an amended tax return for 2009   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. How do i file an amended tax return for 2009 Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. How do i file an amended tax return for 2009   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. How do i file an amended tax return for 2009 Vea la Publicación 501 para más información. How do i file an amended tax return for 2009 Impuesto Adicional del Medicare. How do i file an amended tax return for 2009  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. How do i file an amended tax return for 2009 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. How do i file an amended tax return for 2009 Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. How do i file an amended tax return for 2009 Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. How do i file an amended tax return for 2009 Impuesto sobre los ingresos netos de inversión. How do i file an amended tax return for 2009  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). How do i file an amended tax return for 2009 Este impuesto es el 3. How do i file an amended tax return for 2009 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. How do i file an amended tax return for 2009 Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. How do i file an amended tax return for 2009 Crédito reembolsable por impuesto mínimo de un año anterior. How do i file an amended tax return for 2009  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. How do i file an amended tax return for 2009 Quién tiene que hacer la declaración. How do i file an amended tax return for 2009  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. How do i file an amended tax return for 2009 Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. How do i file an amended tax return for 2009 Recordatorios Presentación electrónica. How do i file an amended tax return for 2009  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. How do i file an amended tax return for 2009 Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. How do i file an amended tax return for 2009 Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. How do i file an amended tax return for 2009 Cambio de dirección. How do i file an amended tax return for 2009  Si cambia de dirección, debe notificar al IRS. How do i file an amended tax return for 2009 Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. How do i file an amended tax return for 2009 Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). How do i file an amended tax return for 2009  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. How do i file an amended tax return for 2009 Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. How do i file an amended tax return for 2009 Depósito directo de su reembolso. How do i file an amended tax return for 2009  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. How do i file an amended tax return for 2009 Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. How do i file an amended tax return for 2009 Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. How do i file an amended tax return for 2009 Pague por Internet o por teléfono. How do i file an amended tax return for 2009  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. How do i file an amended tax return for 2009 Vea el tema titulado Cómo Pagar , más adelante. How do i file an amended tax return for 2009 Plan de pagos a plazos. How do i file an amended tax return for 2009  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. How do i file an amended tax return for 2009 Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. How do i file an amended tax return for 2009 Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. How do i file an amended tax return for 2009 Prórroga automática de 6 meses. How do i file an amended tax return for 2009  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. How do i file an amended tax return for 2009 Vea Prórroga Automática , más adelante. How do i file an amended tax return for 2009 Servicio en zona de combate. How do i file an amended tax return for 2009  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. How do i file an amended tax return for 2009 Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. How do i file an amended tax return for 2009  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). How do i file an amended tax return for 2009 Para más información, vea más adelante el tema titulado Número de Seguro Social . How do i file an amended tax return for 2009 Número de identificación del contribuyente para extranjeros. How do i file an amended tax return for 2009  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. How do i file an amended tax return for 2009 Para más información, vea más adelante el tema titulado Número de Seguro Social . How do i file an amended tax return for 2009 Documentos tributarios frívolos. How do i file an amended tax return for 2009  El IRS ha publicado una lista de posturas que se consideran frívolas. How do i file an amended tax return for 2009 La multa por presentar una declaración frívola es $5,000. How do i file an amended tax return for 2009 Además, la multa de $5,000 corresponderá a otros documentos frívolos. How do i file an amended tax return for 2009 Para más información, vea Multas Civiles , más adelante. How do i file an amended tax return for 2009 Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. How do i file an amended tax return for 2009 Qué formulario debe usar. How do i file an amended tax return for 2009 Cómo presentar su declaración electrónicamente. How do i file an amended tax return for 2009 Cuándo, cómo y dónde presentar su declaración de impuestos. How do i file an amended tax return for 2009 Qué ocurre si paga muy pocos o demasiados impuestos. How do i file an amended tax return for 2009 Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. How do i file an amended tax return for 2009 Cómo puede cambiar una declaración de impuestos que ya presentó. How do i file an amended tax return for 2009 ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. How do i file an amended tax return for 2009 (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). How do i file an amended tax return for 2009 Dependientes. How do i file an amended tax return for 2009 Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. How do i file an amended tax return for 2009 Personas que trabajan por cuenta propia. How do i file an amended tax return for 2009 Extranjeros. How do i file an amended tax return for 2009 Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. How do i file an amended tax return for 2009 Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. How do i file an amended tax return for 2009 Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. How do i file an amended tax return for 2009 Vea Quién Debe Presentar una Declaración , más adelante. How do i file an amended tax return for 2009 Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. How do i file an amended tax return for 2009 No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. How do i file an amended tax return for 2009 Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. How do i file an amended tax return for 2009 Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. How do i file an amended tax return for 2009 Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. How do i file an amended tax return for 2009 (Vea Quién Debe Presentar una Declaración , más adelante). How do i file an amended tax return for 2009 Ingresos brutos. How do i file an amended tax return for 2009   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. How do i file an amended tax return for 2009 Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). How do i file an amended tax return for 2009 Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). How do i file an amended tax return for 2009 Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. How do i file an amended tax return for 2009   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. How do i file an amended tax return for 2009 Ingresos de bienes gananciales. How do i file an amended tax return for 2009   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. How do i file an amended tax return for 2009 Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. How do i file an amended tax return for 2009 Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. How do i file an amended tax return for 2009 Sociedad doméstica en los estados de Nevada, Washington y California. How do i file an amended tax return for 2009   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. How do i file an amended tax return for 2009 Vea la Publicación 555, en inglés. How do i file an amended tax return for 2009 Personas que trabajan por cuenta propia. How do i file an amended tax return for 2009   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. How do i file an amended tax return for 2009 Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. How do i file an amended tax return for 2009    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. How do i file an amended tax return for 2009 Estado civil para efectos de la declaración. How do i file an amended tax return for 2009   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. How do i file an amended tax return for 2009 Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. How do i file an amended tax return for 2009 Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. How do i file an amended tax return for 2009 Edad. How do i file an amended tax return for 2009   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. How do i file an amended tax return for 2009 Vea la Tabla 1-1 . How do i file an amended tax return for 2009 Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. How do i file an amended tax return for 2009 Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. How do i file an amended tax return for 2009 Tabla 1-1. How do i file an amended tax return for 2009 Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009 Y al final del año 2013 usted tenía. How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009 * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009 ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. How do i file an amended tax return for 2009 ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). How do i file an amended tax return for 2009 No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). How do i file an amended tax return for 2009 Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. How do i file an amended tax return for 2009 El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. How do i file an amended tax return for 2009 El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. How do i file an amended tax return for 2009 Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. How do i file an amended tax return for 2009 *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. How do i file an amended tax return for 2009 Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. How do i file an amended tax return for 2009 El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. How do i file an amended tax return for 2009 Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. How do i file an amended tax return for 2009 Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. How do i file an amended tax return for 2009 Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. How do i file an amended tax return for 2009 Está disponible en IRS. How do i file an amended tax return for 2009 gov y casi todas las embajadas y consulados de los Estados Unidos. How do i file an amended tax return for 2009 Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How do i file an amended tax return for 2009 Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. How do i file an amended tax return for 2009 Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. How do i file an amended tax return for 2009 Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. How do i file an amended tax return for 2009 Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. How do i file an amended tax return for 2009 Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. How do i file an amended tax return for 2009 Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. How do i file an amended tax return for 2009 Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. How do i file an amended tax return for 2009 Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. How do i file an amended tax return for 2009 Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. How do i file an amended tax return for 2009 Para más información, vea la Publicación 570, en inglés. How do i file an amended tax return for 2009 Tabla 1-2. How do i file an amended tax return for 2009 Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. How do i file an amended tax return for 2009 Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. How do i file an amended tax return for 2009 (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). How do i file an amended tax return for 2009 En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. How do i file an amended tax return for 2009 Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. How do i file an amended tax return for 2009 (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). How do i file an amended tax return for 2009 El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. How do i file an amended tax return for 2009 Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. How do i file an amended tax return for 2009 El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. How do i file an amended tax return for 2009   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. How do i file an amended tax return for 2009 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. How do i file an amended tax return for 2009     • Su ingreso del trabajo era mayor de $6,100. How do i file an amended tax return for 2009     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. How do i file an amended tax return for 2009 □ Sí. How do i file an amended tax return for 2009 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). How do i file an amended tax return for 2009     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). How do i file an amended tax return for 2009     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). How do i file an amended tax return for 2009 Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. How do i file an amended tax return for 2009 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. How do i file an amended tax return for 2009     • Su ingreso del trabajo era mayor de $6,100. How do i file an amended tax return for 2009     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. How do i file an amended tax return for 2009     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. How do i file an amended tax return for 2009 □ Sí. How do i file an amended tax return for 2009 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). How do i file an amended tax return for 2009     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). How do i file an amended tax return for 2009     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. How do i file an amended tax return for 2009     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). How do i file an amended tax return for 2009 Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. How do i file an amended tax return for 2009 También debe presentar una declaración si su situación se describe en la Tabla 1-3. How do i file an amended tax return for 2009 Responsabilidad del padre o madre. How do i file an amended tax return for 2009   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. How do i file an amended tax return for 2009 Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. How do i file an amended tax return for 2009 Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. How do i file an amended tax return for 2009 ” (Por (su firma), padre de un hijo menor). How do i file an amended tax return for 2009 Ingresos de un hijo. How do i file an amended tax return for 2009   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. How do i file an amended tax return for 2009 Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. How do i file an amended tax return for 2009 Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. How do i file an amended tax return for 2009 Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. How do i file an amended tax return for 2009 Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. How do i file an amended tax return for 2009 Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. How do i file an amended tax return for 2009 Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. How do i file an amended tax return for 2009 Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. How do i file an amended tax return for 2009 Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). How do i file an amended tax return for 2009 Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. How do i file an amended tax return for 2009 28 o más por ser empleado de una iglesia. How do i file an amended tax return for 2009 (Vea la Tabla 1-3). How do i file an amended tax return for 2009 Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. How do i file an amended tax return for 2009 El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. How do i file an amended tax return for 2009 Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. How do i file an amended tax return for 2009 Empleados de gobiernos extranjeros o de organismos internacionales. How do i file an amended tax return for 2009   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. How do i file an amended tax return for 2009 Ministros de una orden religiosa. How do i file an amended tax return for 2009   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. How do i file an amended tax return for 2009 Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. How do i file an amended tax return for 2009 Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. How do i file an amended tax return for 2009 Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. How do i file an amended tax return for 2009 Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. How do i file an amended tax return for 2009 S. How do i file an amended tax return for 2009 Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. How do i file an amended tax return for 2009 Extranjero residente. How do i file an amended tax return for 2009   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. How do i file an amended tax return for 2009 Use los formularios mencionados en esta publicación. How do i file an amended tax return for 2009 Extranjero no residente. How do i file an amended tax return for 2009   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. How do i file an amended tax return for 2009 Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. How do i file an amended tax return for 2009 Contribuyente con doble estado de residencia. How do i file an amended tax return for 2009   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. How do i file an amended tax return for 2009 Se aplican reglas distintas para cada parte del año. How do i file an amended tax return for 2009 Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. How do i file an amended tax return for 2009 Tabla 1-3. How do i file an amended tax return for 2009 Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. How do i file an amended tax return for 2009 1. How do i file an amended tax return for 2009 Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. How do i file an amended tax return for 2009 Impuesto mínimo alternativo. How do i file an amended tax return for 2009   b. How do i file an amended tax return for 2009 Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. How do i file an amended tax return for 2009 Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. How do i file an amended tax return for 2009   c. How do i file an amended tax return for 2009 Impuestos sobre el empleo de empleados domésticos. How do i file an amended tax return for 2009 Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. How do i file an amended tax return for 2009   d. How do i file an amended tax return for 2009 El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. How do i file an amended tax return for 2009   e. How do i file an amended tax return for 2009 Recuperación del crédito para compradores de vivienda por primera vez. How do i file an amended tax return for 2009   f. How do i file an amended tax return for 2009 Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. How do i file an amended tax return for 2009   g. How do i file an amended tax return for 2009 Impuestos recuperados. How do i file an amended tax return for 2009 2. How do i file an amended tax return for 2009 Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. How do i file an amended tax return for 2009 3. How do i file an amended tax return for 2009 Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. How do i file an amended tax return for 2009 4. How do i file an amended tax return for 2009 Tiene un salario de $108. How do i file an amended tax return for 2009 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. How do i file an amended tax return for 2009 Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. How do i file an amended tax return for 2009 Reúne los requisitos para el crédito por ingreso del trabajo. How do i file an amended tax return for 2009 Vea el capítulo 36 para más información. How do i file an amended tax return for 2009 Reúne los requisitos para el crédito tributario adicional por hijos. How do i file an amended tax return for 2009 Vea el capítulo 34 para más información. How do i file an amended tax return for 2009 Reúne los requisitos para el crédito tributario por cobertura del seguro médico. How do i file an amended tax return for 2009 Vea el capítulo 37 para más información. How do i file an amended tax return for 2009 Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. How do i file an amended tax return for 2009 Vea el capítulo 35 para más información. How do i file an amended tax return for 2009 Reúne los requisitos para el crédito por impuestos federales sobre combustibles. How do i file an amended tax return for 2009 Vea el capítulo 37 para más información. How do i file an amended tax return for 2009 ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. How do i file an amended tax return for 2009 Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. How do i file an amended tax return for 2009 (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). How do i file an amended tax return for 2009 Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. How do i file an amended tax return for 2009 Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. How do i file an amended tax return for 2009 Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. How do i file an amended tax return for 2009 Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. How do i file an amended tax return for 2009 Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. How do i file an amended tax return for 2009 Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. How do i file an amended tax return for 2009 No declara ningún dependiente. How do i file an amended tax return for 2009 Su ingreso tributable es menos de $100,000. How do i file an amended tax return for 2009 Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. How do i file an amended tax return for 2009 No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. How do i file an amended tax return for 2009 No reclama ningún crédito que no sea el crédito por ingreso del trabajo. How do i file an amended tax return for 2009 No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. How do i file an amended tax return for 2009 Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. How do i file an amended tax return for 2009 No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. How do i file an amended tax return for 2009   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. How do i file an amended tax return for 2009 De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. How do i file an amended tax return for 2009 Cómo calcular el impuesto. How do i file an amended tax return for 2009   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. How do i file an amended tax return for 2009 No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. How do i file an amended tax return for 2009 Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. How do i file an amended tax return for 2009 Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. How do i file an amended tax return for 2009 Intereses. How do i file an amended tax return for 2009 Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). How do i file an amended tax return for 2009 Distribuciones de ganancias de capital. How do i file an amended tax return for 2009 Distribuciones de cuentas IRA. How do i file an amended tax return for 2009 Pensiones y anualidades. How do i file an amended tax return for 2009 Compensación por desempleo. How do i file an amended tax return for 2009 Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. How do i file an amended tax return for 2009 Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. How do i file an amended tax return for 2009 Tiene que usar el Formulario 1040. How do i file an amended tax return for 2009 Su ingreso tributable es menos de $100,000. How do i file an amended tax return for 2009 Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. How do i file an amended tax return for 2009 Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). How do i file an amended tax return for 2009 Deducción de intereses sobre un préstamo de estudios. How do i file an amended tax return for 2009 Costo de matrícula y cuotas. How do i file an amended tax return for 2009 No detalla las deducciones. How do i file an amended tax return for 2009 Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. How do i file an amended tax return for 2009 (Vea el capítulo 32 ). How do i file an amended tax return for 2009 Crédito para ancianos o personas incapacitadas. How do i file an amended tax return for 2009 (Vea el capítulo 33 ). How do i file an amended tax return for 2009 Los créditos tributarios por estudios. How do i file an amended tax return for 2009 (Vea el capítulo 35 ). How do i file an amended tax return for 2009 El crédito por aportaciones a cuentas de ahorros para la jubilación. How do i file an amended tax return for 2009 (Vea el capítulo 37 ). How do i file an amended tax return for 2009 El crédito tributario por hijos. How do i file an amended tax return for 2009 (Vea el capítulo 34 ). How do i file an amended tax return for 2009 El crédito por ingreso del trabajo. How do i file an amended tax return for 2009 (Vea el capítulo 36 ). How do i file an amended tax return for 2009 El crédito tributario adicional por hijos. How do i file an amended tax return for 2009 (Vea el capítulo 34 ). How do i file an amended tax return for 2009 No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. How do i file an amended tax return for 2009 (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). How do i file an amended tax return for 2009   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. How do i file an amended tax return for 2009   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. How do i file an amended tax return for 2009 De lo contrario, tiene que usar el Formulario 1040. How do i file an amended tax return for 2009 Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. How do i file an amended tax return for 2009 Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. How do i file an amended tax return for 2009 Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. How do i file an amended tax return for 2009 Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. How do i file an amended tax return for 2009 Detalla sus deducciones en el Anexo A. How do i file an amended tax return for 2009 Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. How do i file an amended tax return for 2009 Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. How do i file an amended tax return for 2009 En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). How do i file an amended tax return for 2009 Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. How do i file an amended tax return for 2009 (Vea el capítulo 6 ). How do i file an amended tax return for 2009 Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. How do i file an amended tax return for 2009 Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. How do i file an amended tax return for 2009 Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. How do i file an amended tax return for 2009 Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. How do i file an amended tax return for 2009 De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). How do i file an amended tax return for 2009 Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. How do i file an amended tax return for 2009 Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. How do i file an amended tax return for 2009 Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. How do i file an amended tax return for 2009 Tiene que recuperar el crédito para compradores de vivienda por primera vez. How do i file an amended tax return for 2009 Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. How do i file an amended tax return for 2009 ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). How do i file an amended tax return for 2009 Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). How do i file an amended tax return for 2009 Vea las instrucciones de su formulario de impuestos para saber más detalles. How do i file an amended tax return for 2009 Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). How do i file an amended tax return for 2009 E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. How do i file an amended tax return for 2009 El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. How do i file an amended tax return for 2009 Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. How do i file an amended tax return for 2009 Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. How do i file an amended tax return for 2009 El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. How do i file an amended tax return for 2009 Formularios de Free File Rellenables. How do i file an amended tax return for 2009   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. How do i file an amended tax return for 2009 Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. How do i file an amended tax return for 2009 gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. How do i file an amended tax return for 2009 Firmas electrónicas. How do i file an amended tax return for 2009   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). How do i file an amended tax return for 2009 Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. How do i file an amended tax return for 2009 Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. How do i file an amended tax return for 2009 PIN autoseleccionado. How do i file an amended tax return for 2009   El método de autoselección del PIN le permite crear uno propio. How do i file an amended tax return for 2009 Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. How do i file an amended tax return for 2009   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. How do i file an amended tax return for 2009 Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. How do i file an amended tax return for 2009   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. How do i file an amended tax return for 2009 No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. How do i file an amended tax return for 2009 El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. How do i file an amended tax return for 2009 Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. How do i file an amended tax return for 2009 Visite IRS. How do i file an amended tax return for 2009 gov/espanol y seleccione Ordenar Transcripción. How do i file an amended tax return for 2009 La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. How do i file an amended tax return for 2009 Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. How do i file an amended tax return for 2009 (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. How do i file an amended tax return for 2009 El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). How do i file an amended tax return for 2009 También se le pedirá que indique su fecha de nacimiento. How do i file an amended tax return for 2009 Tabla 1-4. How do i file an amended tax return for 2009 Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. How do i file an amended tax return for 2009 • Free File está disponible en inglés y español. How do i file an amended tax return for 2009 • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. How do i file an amended tax return for 2009 • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. How do i file an amended tax return for 2009 • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. How do i file an amended tax return for 2009 • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. How do i file an amended tax return for 2009 • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. How do i file an amended tax return for 2009 Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. How do i file an amended tax return for 2009 • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. How do i file an amended tax return for 2009 • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. How do i file an amended tax return for 2009 • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. How do i file an amended tax return for 2009 No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. How do i file an amended tax return for 2009 Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. How do i file an amended tax return for 2009 gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. How do i file an amended tax return for 2009 O puede llamar al 1-866-704-7388. How do i file an amended tax return for 2009 PIN del preparador de impuestos. How do i file an amended tax return for 2009   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. How do i file an amended tax return for 2009 Dicho preparador de impuestos puede darle más información sobre este asunto. How do i file an amended tax return for 2009 Formulario 8453(SP) (o Formulario 8453, en inglés). How do i file an amended tax return for 2009   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. How do i file an amended tax return for 2009 Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. How do i file an amended tax return for 2009 Para más detalles, visite la página web del IRS, www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. How do i file an amended tax return for 2009 PIN de Protección de Identidad. How do i file an amended tax return for 2009   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. How do i file an amended tax return for 2009 Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. How do i file an amended tax return for 2009 Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. How do i file an amended tax return for 2009 Poder legal. How do i file an amended tax return for 2009   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). How do i file an amended tax return for 2009 Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. How do i file an amended tax return for 2009 Vea Firmas , más adelante, para más información sobre los poderes legales. How do i file an amended tax return for 2009 Declaraciones estatales. How do i file an amended tax return for 2009   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. How do i file an amended tax return for 2009 Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov/efile, en inglés. How do i file an amended tax return for 2009 Reembolsos. How do i file an amended tax return for 2009   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. How do i file an amended tax return for 2009 Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. How do i file an amended tax return for 2009   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. How do i file an amended tax return for 2009 Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. How do i file an amended tax return for 2009 Averiguación del estado de reembolsos. How do i file an amended tax return for 2009   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. How do i file an amended tax return for 2009 Vea Información sobre Reembolsos , más adelante. How do i file an amended tax return for 2009 Cantidad adeudada. How do i file an amended tax return for 2009   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. How do i file an amended tax return for 2009 Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. How do i file an amended tax return for 2009 Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. How do i file an amended tax return for 2009 Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. How do i file an amended tax return for 2009 Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. How do i file an amended tax return for 2009 Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. How do i file an amended tax return for 2009 Para información, visite www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov/efile, en inglés. How do i file an amended tax return for 2009   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. How do i file an amended tax return for 2009 Otros cobran por este servicio. How do i file an amended tax return for 2009 Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. How do i file an amended tax return for 2009 Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. How do i file an amended tax return for 2009 El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. How do i file an amended tax return for 2009 En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. How do i file an amended tax return for 2009 Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. How do i file an amended tax return for 2009 O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. How do i file an amended tax return for 2009 aarp. How do i file an amended tax return for 2009 org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. How do i file an amended tax return for 2009 aarp. How do i file an amended tax return for 2009 org/taxaide o llame al 1-888-227-7669. How do i file an amended tax return for 2009 Para más información sobre estos programas, visite el sitio web IRS. How do i file an amended tax return for 2009 gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). How do i file an amended tax return for 2009 Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. How do i file an amended tax return for 2009 Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. How do i file an amended tax return for 2009 Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. How do i file an amended tax return for 2009 El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. How do i file an amended tax return for 2009 ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. How do i file an amended tax return for 2009 Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . How do i file an amended tax return for 2009 Tabla 1-5. How do i file an amended tax return for 2009 Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. How do i file an amended tax return for 2009   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. How do i file an amended tax return for 2009 Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. How do i file an amended tax return for 2009 —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. How do i file an amended tax return for 2009 Presentación de la declaración en papel a tiempo. How do i file an amended tax return for 2009   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. How do i file an amended tax return for 2009 Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. How do i file an amended tax return for 2009 El registro es prueba de que la declaración fue entregada. How do i file an amended tax return for 2009 Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. How do i file an amended tax return for 2009 El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. How do i file an amended tax return for 2009 Servicios de entrega privados. How do i file an amended tax return for 2009   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. How do i file an amended tax return for 2009 El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. How do i file an amended tax return for 2009   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. How do i file an amended tax return for 2009 irs. How do i file an amended tax return for 2009 gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). How do i file an amended tax return for 2009   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. How do i file an amended tax return for 2009 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. How do i file an amended tax return for 2009 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How do i file an amended tax return for 2009 M. How do i file an amended tax return for 2009 , UPS Worldwide Express Plus y UPS Worldwide Express. How do i file an amended tax return for 2009 Declaraciones electrónicas presentadas a tiempo. How do i file an amended tax return for 2009   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. How do i file an amended tax return for 2009 Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. How do i file an amended tax return for 2009   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. How do i file an amended tax return for 2009 La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. How do i file an amended tax return for 2009 Presentación de la declaración fuera de plazo. How do i file an amended tax return for 2009   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. How do i file an amended tax return for 2009 Para más información, vea Multas , más adelante. How do i file an amended tax return for 2009 Vea también Intereses bajo Cantidad que Adeuda. How do i file an amended tax return for 2009   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. How do i file an amended tax return for 2009 Extranjero no residente. How do i file an amended tax return for 2009    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. How do i file an amended tax return for 2009   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. How do i file an amended tax return for 2009 Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. How do i file an amended tax return for 2009 Declaración de los impuestos para un fallecido. How do i file an amended tax return for 2009   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. How do i file an amended tax return for 2009 Vea la Publicación 559, en inglés. How do i file an amended tax return for 2009 Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. How do i file an amended tax return for 2009 Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. How do i file an amended tax return for 2009 Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. How do i file an amended tax return for 2009 Ejemplo. How do i file an amended tax return for 2009 Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. How do i file an amended tax return for 2009 Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. How do i file an amended tax return for 2009 Además, podría verse obligado a pagar multas, como se le indica más adelante. How do i file an amended tax return for 2009 Cómo obtener una prórroga automática. How do i file an amended tax return for 2009   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. How do i file an amended tax return for 2009 Opciones del sistema e-file. How do i file an amended tax return for 2009   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. How do i file an amended tax return for 2009 Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. How do i file an amended tax return for 2009 Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. How do i file an amended tax return for 2009 Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. How do i file an amended tax return for 2009 Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. How do i file an amended tax return for 2009    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. How do i file an amended tax return for 2009 Tendrá que proveer cierta información de su declaración de impuestos del año 2012. How do i file an amended tax return for 2009 Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. How do i file an amended tax return for 2009 Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. How do i file an amended tax return for 2009   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. How do i file an amended tax return for 2009 Puede hacer esto por teléfono o Internet. How do i file an amended tax return for 2009 No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). How do i file an amended tax return for 2009 Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. How do i file an amended tax return for 2009 Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. How do i file an amended tax return for 2009   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. How do i file an amended tax return for 2009 Envíelo a la dirección indicada en las instrucciones del formulario. How do i file an amended tax return for 2009   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . How do i file an amended tax return for 2009 Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. How do i file an amended tax return for 2009 Cuándo presentar la declaración de impuestos. How do i file an amended tax return for 2009   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. How do i file an amended tax return for 2009 Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. How do i file an amended tax return for 2009 Cuando presente la declaración de impuestos. How do i file an amended tax return for 2009   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. How do i file an amended tax return for 2009 Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. How do i file an amended tax return for 2009 Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. How do i file an amended tax return for 2009 Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre