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How To Do Amended Tax Return

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How To Do Amended Tax Return

How to do amended tax return Publication 925 - Main Content Table of Contents Passive Activity LimitsWho Must Use These Rules? Passive Activity Loss Passive Activity Credit Publicly Traded Partnership Excess Farm Loss Passive Activities Activities That Are Not Passive Activities Passive Activity Income and Deductions Grouping Your Activities Recharacterization of Passive Income Dispositions How To Report Your Passive Activity Loss Comprehensive ExampleGeneral Information At-Risk LimitsWho Is Affected? Activities Covered by the At-Risk Rules At-Risk Amounts Amounts Not At Risk Reductions of Amounts At Risk Recapture Rule How To Get Tax HelpLow Income Taxpayer Clinics Passive Activity Limits Who Must Use These Rules? The passive activity rules apply to: Individuals, Estates, Trusts (other than grantor trusts), Personal service corporations, and Closely held corporations. How to do amended tax return Even though the rules do not apply to grantor trusts, partnerships, and S corporations directly, they do apply to the owners of these entities. How to do amended tax return For information about personal service corporations and closely held corporations, including definitions and how the passive activity rules apply to these corporations, see Form 8810 and its instructions. How to do amended tax return Before applying the passive activity limits, you must first determine the amount of the deductions disallowed under the basis, excess farm loss, or at-risk rules. How to do amended tax return See Passive Activity Deductions, later. How to do amended tax return Passive Activity Loss Generally, the passive activity loss for the tax year is not allowed. How to do amended tax return However, there is a special allowance under which some or all of your passive activity loss may be allowed. How to do amended tax return See Special $25,000 allowance , later. How to do amended tax return Definition of passive activity loss. How to do amended tax return    Generally, your passive activity loss for the tax year is the excess of your passive activity deductions over your passive activity gross income. How to do amended tax return See Passive Activity Income and Deductions , later. How to do amended tax return   For a closely held corporation, the passive activity loss is the excess of passive activity deductions over the sum of passive activity gross income and net active income. How to do amended tax return For details on net active income, see the Instructions for Form 8810. How to do amended tax return For the definition of passive activity gross income, see Passive Activity Income , later. How to do amended tax return For the definition of passive activity deductions, see Passive Activity Deductions , later. How to do amended tax return Identification of Disallowed Passive Activity Deductions If all or a part of your passive activity loss is disallowed for the tax year, you may need to allocate the disallowed passive activity loss among different passive activities and among different deductions within a passive activity. How to do amended tax return Allocation of disallowed passive activity loss among activities. How to do amended tax return   If all or any part of your passive activity loss is disallowed for the tax year, a ratable portion of the loss (if any) from each of your passive activities is disallowed. How to do amended tax return The ratable portion of a loss from an activity is computed by multiplying the passive activity loss that is disallowed for the tax year by the fraction obtained by dividing: The loss from the activity for the tax year; by The sum of the losses for the tax year from all activities having losses for the tax year. How to do amended tax return Use Worksheet 5 of Form 8582 to figure the ratable portion of the loss from each activity that is disallowed. How to do amended tax return Loss from an activity. How to do amended tax return   The term “loss from an activity” means: The amount by which the passive activity deductions (defined later) from the activity for the tax year exceed the passive activity gross income (defined later) from the activity for the tax year; reduced by Any part of such amount that is allowed under the Special $25,000 Allowance , later. How to do amended tax return   If your passive activity gross income from significant participation passive activities (defined later) for the tax year is more than your passive activity deductions from those activities for the tax year, those activities shall be treated, solely for purposes of figuring your loss from the activity, as a single activity that does not have a loss for such taxable year. How to do amended tax return See Significant Participation Passive Activities , later. How to do amended tax return Example. How to do amended tax return John Pine holds interests in three passive activities, A, B, and C. How to do amended tax return The gross income and deductions from these activities for the taxable year are as follows:   A B C Total Gross income $7,000 $4,000 $12,000 $23,000 Deductions (16,000) (20,000) (8,000) (44,000)           Net income (loss) ($9,000) ($16,000) $4,000 ($21,000)   John Pine’s $21,000 passive activity loss for the taxable year is disallowed. How to do amended tax return Therefore, a ratable portion of the losses from activities A and B is disallowed. How to do amended tax return He figures the disallowed portion of each loss as follows: A: $21,000 x $9,000/$25,000 $7,560 B: $21,000 x $16,000/$25,000 13,440     Total $21,000 Allocation within loss activities. How to do amended tax return   If all or any part of your loss from an activity is disallowed under Allocation of disallowed passive activity loss among activities for the tax year, a ratable portion of each of your passive activity deductions (defined later), other than an excluded deduction (defined below) from such activity is disallowed. How to do amended tax return The ratable portion of a passive activity deduction is the amount of the disallowed portion of the loss from the activity for the tax year multiplied by the fraction obtained by dividing: The amount of such deduction; by The sum of all of your passive activity deductions (other than excluded deductions) from that activity from the tax year. How to do amended tax return Excluded deductions. How to do amended tax return    “Excluded deduction” means any passive activity deduction that is taken into account in computing your net income from an item of property for a taxable year in which an amount of the taxpayer's gross income from such item of property is treated as not from a passive activity. How to do amended tax return See Recharacterization of Passive Income , later. How to do amended tax return Separately identified deductions. How to do amended tax return   In identifying the deductions from an activity that are disallowed, you do not need to account separately for a deduction unless such deduction may, if separately taken into account, result in an income tax liability for any tax year different from that which would result were such deduction not taken into account separately. How to do amended tax return   Use Form 8582, Worksheet 7, for any activity if you have passive activity deductions for that activity that must be separately identified. How to do amended tax return   Deductions that must be accounted for separately include (but are not limited to) the following deductions. How to do amended tax return Deductions that arise in a rental real estate activity in tax years in which you actively participate in such activity. How to do amended tax return See Active participation , later. How to do amended tax return Deductions that arise in a rental real estate activity in tax years in which you do not actively participate in such activity. How to do amended tax return See Active participation , later. How to do amended tax return Losses from sales or exchanges of capital assets. How to do amended tax return Section 1231 losses. How to do amended tax return See Section 1231 Gains and Losses in Publication 544, Sales and Other Disposition of Assets, for more information. How to do amended tax return Carryover of Disallowed Deductions In the case of an activity with respect to which any deductions or credits are disallowed for a taxable year (the loss activity), the disallowed deductions are allocated among your activities for the next tax year in a manner that reasonably reflects the extent to which each activity continues the loss activity. How to do amended tax return The disallowed deductions or credits allocated to an activity under the preceding sentence are treated as deductions or credits from the activity for the next tax year. How to do amended tax return For more information, see Regulations section 1. How to do amended tax return 469-1(f)(4). How to do amended tax return Passive Activity Credit Generally, the passive activity credit for the tax year is disallowed. How to do amended tax return The passive activity credit is the amount by which the sum of all your credits subject to the passive activity rules exceed your regular tax liability allocable to all passive activities for the tax year. How to do amended tax return Credits that are included in figuring the general business credit are subject to the passive activity rules. How to do amended tax return See the Instructions for Form 8582-CR for more information. How to do amended tax return Publicly Traded Partnership You must apply the rules in this part separately to your income or loss from a passive activity held through a publicly traded partnership (PTP). How to do amended tax return You also must apply the limit on passive activity credits separately to your credits from a passive activity held through a PTP. How to do amended tax return You can offset deductions from passive activities of a PTP only against income or gain from passive activities of the same PTP. How to do amended tax return Likewise, you can offset credits from passive activities of a PTP only against the tax on the net passive income from the same PTP. How to do amended tax return This separate treatment rule also applies to a regulated investment company holding an interest in a PTP for the items attributable to that interest. How to do amended tax return For more information on how to apply the passive activity loss rules to PTPs, and on how to apply the limit on passive activity credits to PTPs, see Publicly Traded Partnerships (PTPs) in the Instructions for Forms 8582 and 8582-CR, respectively. How to do amended tax return Excess Farm Loss If you receive an applicable subsidy for any tax year and you have an excess farm loss for the tax year, special rules apply. How to do amended tax return These rules do not apply to C corporations. How to do amended tax return For information, see the Instructions for Schedule F (Form 1040), Profit or Loss From Farming. How to do amended tax return Passive Activities There are two kinds of passive activities. How to do amended tax return Trade or business activities in which you do not materially participate during the year. How to do amended tax return Rental activities, even if you do materially participate in them, unless you are a real estate professional. How to do amended tax return Material participation in a trade or business is discussed later, under Activities That Are Not Passive Activities . How to do amended tax return Treatment of former passive activities. How to do amended tax return   A former passive activity is an activity that was a passive activity in any earlier tax year, but is not a passive activity in the current tax year. How to do amended tax return You can deduct a prior year's unallowed loss from the activity up to the amount of your current year net income from the activity. How to do amended tax return Treat any remaining prior year unallowed loss like you treat any other passive loss. How to do amended tax return   In addition, any prior year unallowed passive activity credits from a former passive activity offset the allocable part of your current year tax liability. How to do amended tax return The allocable part of your current year tax liability is that part of this year's tax liability that is allocable to the current year net income from the former passive activity. How to do amended tax return You figure this after you reduce your net income from the activity by any prior year unallowed loss from that activity (but not below zero). How to do amended tax return Trade or Business Activities A trade or business activity is an activity that: Involves the conduct of a trade or business (that is, deductions would be allowable under section 162 of the Internal Revenue Code if other limitations, such as the passive activity rules, did not apply), Is conducted in anticipation of starting a trade or business, or Involves research or experimental expenditures that are deductible under Internal Revenue Code section 174 (or that would be deductible if you chose to deduct rather than capitalize them). How to do amended tax return A trade or business activity does not include a rental activity or the rental of property that is incidental to an activity of holding the property for investment. How to do amended tax return You generally report trade or business activities on Schedule C, C-EZ, F, or in Part II or III of Schedule E. How to do amended tax return Rental Activities A rental activity is a passive activity even if you materially participated in that activity, unless you materially participated as a real estate professional. How to do amended tax return See Real Estate Professional under Activities That Are Not Passive Activities, later. How to do amended tax return An activity is a rental activity if tangible property (real or personal) is used by customers or held for use by customers, and the gross income (or expected gross income) from the activity represents amounts paid (or to be paid) mainly for the use of the property. How to do amended tax return It does not matter whether the use is under a lease, a service contract, or some other arrangement. How to do amended tax return Exceptions. How to do amended tax return   Your activity is not a rental activity if any of the following apply. How to do amended tax return The average period of customer use of the property is 7 days or less. How to do amended tax return You figure the average period of customer use by dividing the total number of days in all rental periods by the number of rentals during the tax year. How to do amended tax return If the activity involves renting more than one class of property, multiply the average period of customer use of each class by a fraction. How to do amended tax return The numerator of the fraction is the gross rental income from that class of property and the denominator is the activity's total gross rental income. How to do amended tax return The activity's average period of customer use will equal the sum of the amounts for each class. How to do amended tax return The average period of customer use of the property, as figured in (1) above, is 30 days or less and you provide significant personal services with the rentals. How to do amended tax return Significant personal services include only services performed by individuals. How to do amended tax return To determine if personal services are significant, all relevant facts and circumstances are taken into consideration, including the frequency of the services, the type and amount of labor required to perform the services, and the value of the services relative to the amount charged for use of the property. How to do amended tax return Significant personal services do not include the following. How to do amended tax return Services needed to permit the lawful use of the property, Services to repair or improve property that would extend its useful life for a period substantially longer than the average rental, and Services that are similar to those commonly provided with long-term rentals of real estate, such as cleaning and maintenance of common areas or routine repairs. How to do amended tax return You provide extraordinary personal services in making the rental property available for customer use. How to do amended tax return Services are extraordinary personal services if they are performed by individuals and the customers' use of the property is incidental to their receipt of the services. How to do amended tax return The rental is incidental to a nonrental activity. How to do amended tax return The rental of property is incidental to an activity of holding property for investment if the main purpose of holding the property is to realize a gain from its appreciation and the gross rental income from the property is less than 2% of the smaller of the property's unadjusted basis or fair market value. How to do amended tax return The unadjusted basis of property is its cost not reduced by depreciation or any other basis adjustment. How to do amended tax return The rental of property is incidental to a trade or business activity if all of the following apply. How to do amended tax return You own an interest in the trade or business activity during the year. How to do amended tax return The rental property was used mainly in that trade or business activity during the current year, or during at least 2 of the 5 preceding tax years. How to do amended tax return Your gross rental income from the property is less than 2% of the smaller of its unadjusted basis or fair market value. How to do amended tax return Lodging provided to an employee or the employee's spouse or dependents is incidental to the activity or activities in which the employee performs services if the lodging is furnished for the employer's convenience. How to do amended tax return You customarily make the rental property available during defined business hours for nonexclusive use by various customers. How to do amended tax return You provide the property for use in a nonrental activity in your capacity as an owner of an interest in the partnership, S corporation, or joint venture conducting that activity. How to do amended tax return    If you meet any of the exceptions listed above, see the instructions for Form 8582 for information about how to report any income or loss from the activity. How to do amended tax return Special $25,000 allowance. How to do amended tax return   If you or your spouse actively participated in a passive rental real estate activity, the amount of the passive activity loss that is disallowed is decreased and you therefore can deduct up to $25,000 of loss from the activity from your nonpassive income. How to do amended tax return This special allowance is an exception to the general rule disallowing the passive activity loss. How to do amended tax return Similarly, you can offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. How to do amended tax return   If you are married, filing a separate return, and lived apart from your spouse for the entire tax year, your special allowance cannot be more than $12,500. How to do amended tax return If you lived with your spouse at any time during the year and are filing a separate return, you cannot use the special allowance to reduce your nonpassive income or tax on nonpassive income. How to do amended tax return   The maximum special allowance is reduced if your modified adjusted gross income exceeds certain amounts. How to do amended tax return See Phaseout rule , later. How to do amended tax return Example. How to do amended tax return Kate, a single taxpayer, has $70,000 in wages, $15,000 income from a limited partnership, a $26,000 loss from rental real estate activities in which she actively participated, and is not subject to the modified adjusted gross income phaseout rule. How to do amended tax return She can use $15,000 of her $26,000 loss to offset her $15,000 passive income from the partnership. How to do amended tax return She actively participated in her rental real estate activities, so she can use the remaining $11,000 rental real estate loss to offset $11,000 of her nonpassive income (wages). How to do amended tax return Commercial revitalization deduction (CRD). How to do amended tax return   The special allowance must first be applied to losses from rental real estate activities figured without the CRD. How to do amended tax return Any remaining part of the special allowance is available for the CRD from the rental real estate activities and is not subject to the active participation rules or the phaseout based on modified adjusted gross income. How to do amended tax return You cannot claim a CRD for a building placed in service after December 31, 2009. How to do amended tax return Active participation. How to do amended tax return   Active participation is not the same as material participation (defined later). How to do amended tax return Active participation is a less stringent standard than material participation. How to do amended tax return For example, you may be treated as actively participating if you make management decisions in a significant and bona fide sense. How to do amended tax return Management decisions that count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. How to do amended tax return   Only individuals can actively participate in rental real estate activities. How to do amended tax return However, a decedent's estate is treated as actively participating for its tax years ending less than 2 years after the decedent's death, if the decedent would have satisfied the active participation requirement for the activity for the tax year the decedent died. How to do amended tax return   A decedent's qualified revocable trust can also be treated as actively participating if both the trustee and the executor (if any) of the estate choose to treat the trust as part of the estate. How to do amended tax return The choice applies to tax years ending after the decedent's death and before: 2 years after the decedent's death if no estate tax return is required, or 6 months after the estate tax liability is finally determined if an estate tax return is required. How to do amended tax return   The choice is irrevocable and cannot be made later than the due date for the estate's first income tax return (including any extensions). How to do amended tax return   Limited partners are not treated as actively participating in a partnership's rental real estate activities. How to do amended tax return   You are not treated as actively participating in a rental real estate activity unless your interest in the activity (including your spouse's interest) was at least 10% (by value) of all interests in the activity throughout the year. How to do amended tax return   Active participation is not required to take the low-income housing credit, the rehabilitation investment credit, or CRD from rental real estate activities. How to do amended tax return Example. How to do amended tax return Mike, a single taxpayer, had the following income and loss during the tax year: Salary $42,300 Dividends 300 Interest 1,400 Rental loss (4,000) The rental loss came from a house Mike owned. How to do amended tax return He advertised and rented the house to the current tenant himself. How to do amended tax return He also collected the rents and did the repairs or hired someone to do them. How to do amended tax return Even though the rental loss is a loss from a passive activity, Mike can use the entire $4,000 loss to offset his other income because he actively participated. How to do amended tax return Phaseout rule. How to do amended tax return   The maximum special allowance of $25,000 ($12,500 for married individuals filing separate returns and living apart at all times during the year) is reduced by 50% of the amount of your modified adjusted gross income that is more than $100,000 ($50,000 if you are married filing separately). How to do amended tax return If your modified adjusted gross income is $150,000 or more ($75,000 or more if you are married filing separately), you generally cannot use the special allowance. How to do amended tax return    Modified adjusted gross income for this purpose is your adjusted gross income figured without the following. How to do amended tax return Taxable social security and tier 1 railroad retirement benefits. How to do amended tax return Deductible contributions to individual retirement accounts (IRAs) and section 501(c)(18) pension plans. How to do amended tax return The exclusion from income of interest from qualified U. How to do amended tax return S. How to do amended tax return savings bonds used to pay qualified higher education expenses. How to do amended tax return The exclusion from income of amounts received from an employer's adoption assistance program. How to do amended tax return Passive activity income or loss included on Form 8582. How to do amended tax return Any rental real estate loss allowed because you materially participated in the rental activity as a Real Estate Professional (as discussed later, under Activities That Are Not Passive Activities). How to do amended tax return Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the instructions for Form 8582). How to do amended tax return The deduction for the employer-equivalent portion of self-employment tax. How to do amended tax return The deduction for domestic production activities. How to do amended tax return The deduction allowed for interest on student loans. How to do amended tax return The deduction for qualified tuition and related expenses. How to do amended tax return Example. How to do amended tax return During 2013, John was unmarried and was not a real estate professional. How to do amended tax return For 2013, he had $120,000 in salary and a $31,000 loss from his rental real estate activities in which he actively participated. How to do amended tax return His modified adjusted gross income is $120,000. How to do amended tax return When he files his 2013 return, he can deduct only $15,000 of his passive activity loss. How to do amended tax return He must carry over the remaining $16,000 passive activity loss to 2014. How to do amended tax return He figures his deduction and carryover as follows: Adjusted gross income, modified as required $120,000       Minus amount not subject to phaseout 100,000 Amount subject to phaseout rule $20,000 Multiply by 50% × 50% Required reduction to special allowance $10,000 Maximum special allowance $25,000 Minus required reduction (see above) 10,000 Adjusted special allowance $15,000 Passive loss from rental real estate $31,000 Deduction allowable/Adjusted  special allowance (see above) 15,000       Amount that must be carried forward $16,000 Exceptions to the phaseout rules. How to do amended tax return   A higher phaseout range applies to rehabilitation investment credits from rental real estate activities. How to do amended tax return For those credits, the phaseout of the $25,000 special allowance starts when your modified adjusted gross income exceeds $200,000 ($100,000 if you are a married individual filing a separate return and living apart at all times during the year). How to do amended tax return   There is no phaseout of the $25,000 special allowance for low-income housing credits or for the CRD. How to do amended tax return Ordering rules. How to do amended tax return   If you have more than one of the exceptions to the phaseout rules in the same tax year, you must apply the $25,000 phaseout against your passive activity losses and credits in the following order. How to do amended tax return The portion of passive activity losses not attributable to the CRD. How to do amended tax return The portion of passive activity losses attributable to the CRD. How to do amended tax return The portion of passive activity credits attributable to credits other than the rehabilitation and low-income housing credits. How to do amended tax return The portion of passive activity credits attributable to the rehabilitation credit. How to do amended tax return The portion of passive activity credits attributable to the low-income housing credit. How to do amended tax return Activities That Are Not Passive Activities The following are not passive activities. How to do amended tax return Trade or business activities in which you materially participated for the tax year. How to do amended tax return A working interest in an oil or gas well which you hold directly or through an entity that does not limit your liability (such as a general partner interest in a partnership). How to do amended tax return It does not matter whether you materially participated in the activity for the tax year. How to do amended tax return However, if your liability was limited for part of the year (for example, you converted your general partner interest to a limited partner interest during the year) and you had a net loss from the well for the year, some of your income and deductions from the working interest may be treated as passive activity gross income and passive activity deductions. How to do amended tax return  See Temporary Regulations section 1. How to do amended tax return 469-1T(e)(4)(ii). How to do amended tax return The rental of a dwelling unit that you also used for personal purposes during the year for more than the greater of 14 days or 10% of the number of days during the year that the home was rented at a fair rental. How to do amended tax return An activity of trading personal property for the account of those who own interests in the activity. How to do amended tax return See Temporary Regulations section 1. How to do amended tax return 469-1T(e)(6). How to do amended tax return Rental real estate activities in which you materially participated as a real estate professional. How to do amended tax return See Real Estate Professional , later. How to do amended tax return You should not enter income and losses from these activities on Form 8582. How to do amended tax return Instead, enter them on the forms or schedules you would normally use. How to do amended tax return Material Participation A trade or business activity is not a passive activity if you materially participated in the activity. How to do amended tax return Material participation tests. How to do amended tax return    You materially participated in a trade or business activity for a tax year if you satisfy any of the following tests. How to do amended tax return You participated in the activity for more than 500 hours. How to do amended tax return Your participation was substantially all the participation in the activity of all individuals for the tax year, including the participation of individuals who did not own any interest in the activity. How to do amended tax return You participated in the activity for more than 100 hours during the tax year, and you participated at least as much as any other individual (including individuals who did not own any interest in the activity) for the year. How to do amended tax return The activity is a significant participation activity, and you participated in all significant participation activities for more than 500 hours. How to do amended tax return A significant participation activity is any trade or business activity in which you participated for more than 100 hours during the year and in which you did not materially participate under any of the material participation tests, other than this test. How to do amended tax return See Significant Participation Passive Activities , under Recharacterization of Passive Income, later. How to do amended tax return You materially participated in the activity for any 5 (whether or not consecutive) of the 10 immediately preceding tax years. How to do amended tax return The activity is a personal service activity in which you materially participated for any 3 (whether or not consecutive) preceding tax years. How to do amended tax return An activity is a personal service activity if it involves the performance of personal services in the fields of health (including veterinary services), law, engineering, architecture, accounting, actuarial science, performing arts, consulting, or any other trade or business in which capital is not a material income-producing factor. How to do amended tax return Based on all the facts and circumstances, you participated in the activity on a regular, continuous, and substantial basis during the year. How to do amended tax return   You did not materially participate in the activity under test (7) if you participated in the activity for 100 hours or less during the year. How to do amended tax return Your participation in managing the activity does not count in determining whether you materially participated under this test if: Any person other than you received compensation for managing the activity, or Any individual spent more hours during the tax year managing the activity than you did (regardless of whether the individual was compensated for the management services). How to do amended tax return Participation. How to do amended tax return   In general, any work you do in connection with an activity in which you own an interest is treated as participation in the activity. How to do amended tax return Work not usually performed by owners. How to do amended tax return   You do not treat the work you do in connection with an activity as participation in the activity if both of the following are true. How to do amended tax return The work is not work that is customarily done by the owner of that type of activity. How to do amended tax return One of your main reasons for doing the work is to avoid the disallowance of any loss or credit from the activity under the passive activity rules. How to do amended tax return Participation as an investor. How to do amended tax return   You do not treat the work you do in your capacity as an investor in an activity as participation unless you are directly involved in the day-to-day management or operations of the activity. How to do amended tax return Work you do as an investor includes: Studying and reviewing financial statements or reports on operations of the activity, Preparing or compiling summaries or analyses of the finances or operations of the activity for your own use, and Monitoring the finances or operations of the activity in a nonmanagerial capacity. How to do amended tax return Spouse's participation. How to do amended tax return   Your participation in an activity includes your spouse's participation. How to do amended tax return This applies even if your spouse did not own any interest in the activity and you and your spouse do not file a joint return for the year. How to do amended tax return Proof of participation. How to do amended tax return You can use any reasonable method to prove your participation in an activity for the year. How to do amended tax return You do not have to keep contemporaneous daily time reports, logs, or similar documents if you can establish your participation in some other way. How to do amended tax return For example, you can show the services you performed and the approximate number of hours spent by using an appointment book, calendar, or narrative summary. How to do amended tax return Limited partners. How to do amended tax return   If you owned an activity as a limited partner, you generally are not treated as materially participating in the activity. How to do amended tax return However, you are treated as materially participating in the activity if you met test (1), (5), or (6) under Material participation tests , discussed earlier, for the tax year. How to do amended tax return   You are not treated as a limited partner, however, if you also were a general partner in the partnership at all times during the partnership's tax year ending with or within your tax year (or, if shorter, during that part of the partnership's tax year in which you directly or indirectly owned your limited partner interest). How to do amended tax return Retired or disabled farmer and surviving spouse of a farmer. How to do amended tax return   If you are a retired or disabled farmer, you are treated as materially participating in a farming activity if you materially participated for 5 or more of the 8 years before your retirement or disability. How to do amended tax return Similarly, if you are a surviving spouse of a farmer, you are treated as materially participating in a farming activity if the real property used in the activity meets the estate tax rules for special valuation of farm property passed from a qualifying decedent, and you actively manage the farm. How to do amended tax return Corporations. How to do amended tax return   A closely held corporation or a personal service corporation is treated as materially participating in an activity only if one or more shareholders holding more than 50% by value of the outstanding stock of the corporation materially participate in the activity. How to do amended tax return   A closely held corporation can also satisfy the material participation standard by meeting the first two requirements for the qualifying business exception from the at-risk limits. How to do amended tax return See Special exception for qualified corporations under Activities Covered by the At-Risk Rules, later. How to do amended tax return Real Estate Professional Generally, rental activities are passive activities even if you materially participated in them. How to do amended tax return However, if you qualified as a real estate professional, rental real estate activities in which you materially participated are not passive activities. How to do amended tax return For this purpose, each interest you have in a rental real estate activity is a separate activity, unless you choose to treat all interests in rental real estate activities as one activity. How to do amended tax return See the Instructions for Schedule E (Form 1040), Supplemental Income and Loss, for information about making this choice. How to do amended tax return If you qualified as a real estate professional for 2013, report income or losses from rental real estate activities in which you materially participated as nonpassive income or losses, and complete line 43 of Schedule E (Form 1040). How to do amended tax return If you also have an unallowed loss from these activities from an earlier year when you did not qualify, see Treatment of former passive activities under Passive Activities, earlier. How to do amended tax return Qualifications. How to do amended tax return   You qualified as a real estate professional for the year if you met both of the following requirements. How to do amended tax return More than half of the personal services you performed in all trades or businesses during the tax year were performed in real property trades or businesses in which you materially participated. How to do amended tax return You performed more than 750 hours of services during the tax year in real property trades or businesses in which you materially participated. How to do amended tax return   Do not count personal services you performed as an employee in real property trades or businesses unless you were a 5% owner of your employer. How to do amended tax return You were a 5% owner if you owned (or are considered to have owned) more than 5% of your employer's outstanding stock, outstanding voting stock, or capital or profits interest. How to do amended tax return   If you file a joint return, do not count your spouse's personal services to determine whether you met the preceding requirements. How to do amended tax return However, you can count your spouse's participation in an activity in determining if you materially participated. How to do amended tax return Real property trades or businesses. How to do amended tax return   A real property trade or business is a trade or business that does any of the following with real property. How to do amended tax return Develops or redevelops it. How to do amended tax return Constructs or reconstructs it. How to do amended tax return Acquires it. How to do amended tax return Converts it. How to do amended tax return Rents or leases it. How to do amended tax return Operates or manages it. How to do amended tax return Brokers it. How to do amended tax return Closely held corporations. How to do amended tax return   A closely held corporation can qualify as a real estate professional if more than 50% of the gross receipts for its tax year came from real property trades or businesses in which it materially participated. How to do amended tax return Passive Activity Income and Deductions In figuring your net income or loss from a passive activity, take into account only passive activity income and passive activity deductions. How to do amended tax return Self-charged interest. How to do amended tax return   Certain self-charged interest income or deductions may be treated as passive activity gross income or passive activity deductions if the loan proceeds are used in a passive activity. How to do amended tax return   Generally, self-charged interest income and deductions result from loans between you and a partnership or S corporation in which you had a direct or indirect ownership interest. How to do amended tax return This includes both loans you made to the partnership or S corporation and loans the partnership or S corporation made to you. How to do amended tax return   It also includes loans from one partnership or S corporation to another partnership or S corporation if each owner in the borrowing entity has the same proportional ownership interest in the lending entity. How to do amended tax return    Exception. How to do amended tax return The self-charged interest rules do not apply to your interest in a partnership or S corporation if the entity made an election under Regulations section 1. How to do amended tax return 469-7(g) to avoid the application of these rules. How to do amended tax return For more details on the self-charged interest rules, see Regulations section 1. How to do amended tax return 469-7. How to do amended tax return Passive Activity Income Passive activity income includes all income from passive activities and generally includes gain from disposition of an interest in a passive activity or property used in a passive activity. How to do amended tax return Passive activity income does not include the following items. How to do amended tax return Income from an activity that is not a passive activity. How to do amended tax return These activities are discussed under Activities That Are Not Passive Activities , earlier. How to do amended tax return Portfolio income. How to do amended tax return This includes interest, dividends, annuities, and royalties not derived in the ordinary course of a trade or business. How to do amended tax return It includes gain or loss from the disposition of property that produces these types of income or that is held for investment. How to do amended tax return The exclusion for portfolio income does not apply to self-charged interest treated as passive activity income. How to do amended tax return For more information on self-charged interest, see Self-charged interest , earlier. How to do amended tax return Personal service income. How to do amended tax return This includes salaries, wages, commissions, self-employment income from trade or business activities in which you materially participated, deferred compensation, taxable social security and other retirement benefits, and payments from partnerships to partners for personal services. How to do amended tax return Income from positive section 481 adjustments allocated to activities other than passive activities. How to do amended tax return (Section 481 adjustments are adjustments that must be made due to changes in your accounting method. How to do amended tax return ) Income or gain from investments of working capital. How to do amended tax return Income from an oil or gas property if you treated any loss from a working interest in the property for any tax year beginning after 1986 as a nonpassive loss, as discussed in item (2) under Activities That Are Not Passive Activities , earlier. How to do amended tax return This also applies to income from other oil and gas property the basis of which is determined wholly or partly by the basis of the property in the preceding sentence. How to do amended tax return Any income from intangible property, such as a patent, copyright, or literary, musical, or artistic composition, if your personal efforts significantly contributed to the creation of the property. How to do amended tax return Any other income that must be treated as nonpassive income. How to do amended tax return See Recharacterization of Passive Income , later. How to do amended tax return Overall gain from any interest in a publicly traded partnership. How to do amended tax return See Publicly Traded Partnerships (PTPs) in the instructions for Form 8582. How to do amended tax return State, local, and foreign income tax refunds. How to do amended tax return Income from a covenant not to compete. How to do amended tax return Reimbursement of a casualty or theft loss included in gross income to recover all or part of a prior year loss deduction, if the loss deduction was not a passive activity deduction. How to do amended tax return Alaska Permanent Fund dividends. How to do amended tax return Cancellation of debt income, if at the time the debt is discharged the debt is not allocated to passive activities under the interest expense allocation rules. How to do amended tax return See chapter 4 of Publication 535, Business Expenses, for information about the rules for allocating interest. How to do amended tax return Disposition of property interests. How to do amended tax return   Gain on the disposition of an interest in property generally is passive activity income if, at the time of the disposition, the property was used in an activity that was a passive activity in the year of disposition. How to do amended tax return The gain generally is not passive activity income if, at the time of disposition, the property was used in an activity that was not a passive activity in the year of disposition. How to do amended tax return An exception to this general rule may apply if you previously used the property in a different activity. How to do amended tax return Exception for more than one use in the preceding 12 months. How to do amended tax return   If you used the property in more than one activity during the 12-month period before its disposition, you must allocate the gain between the activities on a basis that reasonably reflects the property's use during that period. How to do amended tax return Any gain allocated to a passive activity is passive activity income. How to do amended tax return   For this purpose, an allocation of the gain solely to the activity in which the property was mainly used during that period reasonably reflects the property's use if the fair market value of your interest in the property is not more than the lesser of: $10,000, or 10% of the total of the fair market value of your interest in the property and the fair market value of all other property used in that activity immediately before the disposition. How to do amended tax return Exception for substantially appreciated property. How to do amended tax return   The gain is passive activity income if the fair market value of the property at disposition was more than 120% of its adjusted basis and either of the following conditions applies. How to do amended tax return You used the property in a passive activity for 20% of the time you held your interest in the property. How to do amended tax return You used the property in a passive activity for the entire 24-month period before its disposition. How to do amended tax return If neither condition applies, the gain is not passive activity income. How to do amended tax return However, it is treated as portfolio income only if you held the property for investment for more than half of the time you held it in nonpassive activities. How to do amended tax return   For this purpose, treat property you held through a corporation (other than an S corporation) or other entity whose owners receive only portfolio income as property held in a nonpassive activity and as property held for investment. How to do amended tax return Also, treat the date you agree to transfer your interest for a fixed or determinable amount as the disposition date. How to do amended tax return   If you used the property in more than one activity during the 12-month period before its disposition, this exception applies only to the part of the gain allocated to a passive activity under the rules described in the preceding discussion. How to do amended tax return Disposition of property converted to inventory. How to do amended tax return   If you disposed of property that you had converted to inventory from its use in another activity (for example, you sold condominium units you previously held for use in a rental activity), a special rule may apply. How to do amended tax return Under this rule, you disregard the property's use as inventory and treat it as if it were still used in that other activity at the time of disposition. How to do amended tax return This rule applies only if you meet all of the following conditions. How to do amended tax return At the time of disposition, you held your interest in the property in a dealing activity (an activity that involves holding the property or similar property mainly for sale to customers in the ordinary course of a trade or business). How to do amended tax return Your other activities included a nondealing activity (an activity that does not involve holding similar property for sale to customers in the ordinary course of a trade or business) in which you used the property for more than 80% of the period you held it. How to do amended tax return You did not acquire or hold your interest in the property for the main purpose of selling it to customers in the ordinary course of a trade or business. How to do amended tax return Passive Activity Deductions Generally, a deduction is a passive activity deduction for a taxable year if and only if such deduction either: Arises in connection with the conduct of an activity that is a passive activity for the tax year; or Is treated as a deduction from an activity for the tax year because it was disallowed by the passive activity rules in the preceding year and carried forward to the tax year. How to do amended tax return For purposes of item (1), above, an item of deduction arises in the taxable year in which the item would be allowable as a deduction under the taxpayer's method of accounting if taxable income for all taxable years were determined without regard to the passive activity rules and without regard to the basis, excess farm loss, and at-risk limits. How to do amended tax return See Coordination with other limitations on deductions that apply before the passive activity rules , later. How to do amended tax return Passive activity deductions generally include losses from dispositions of property used in a passive activity at the time of the disposition and losses from a disposition of less than your entire interest in a passive activity. How to do amended tax return Exceptions. How to do amended tax return   Passive activity deductions do not include the following items. How to do amended tax return Deductions for expenses (other than interest expense) that are clearly and directly allocable to portfolio income. How to do amended tax return Qualified home mortgage interest, capitalized interest expenses, and other interest expenses (other than self-charged interest) properly allocable to passive activities. How to do amended tax return For more information on self-charged interest, see Self-charged interest under Passive Activity Income and Deductions, earlier. How to do amended tax return Losses from dispositions of property that produce portfolio income or property held for investment. How to do amended tax return State, local, and foreign income taxes. How to do amended tax return Miscellaneous itemized deductions that may be disallowed because of the 2%-of-adjusted-gross-income limit. How to do amended tax return Charitable contribution deductions. How to do amended tax return Net operating loss deductions. How to do amended tax return Percentage depletion carryovers for oil and gas wells. How to do amended tax return Capital loss carrybacks and carryovers. How to do amended tax return Items of deduction from a passive activity that are disallowed under the limits on deductions that apply before the passive activity rules. How to do amended tax return See Coordination with other limitations on deductions that apply before the passive activity rules , later. How to do amended tax return Deductions and losses that would have been allowed for tax years beginning before 1987 but for basis or at-risk limits. How to do amended tax return Net negative section 481 adjustments allocated to activities other than passive activities. How to do amended tax return (Section 481 adjustments are adjustments required due to changes in accounting methods. How to do amended tax return ) Casualty and theft losses, unless losses similar in cause and severity recur regularly in the activity. How to do amended tax return The deduction for the employer-equivalent portion of self-employment tax. How to do amended tax return Coordination with other limitations on deductions that apply before the passive activity rules. How to do amended tax return   An item of deduction from a passive activity that is disallowed for a tax year under the basis or at-risk limitations is not a passive activity deduction for the tax year. How to do amended tax return The following sections provide rules for figuring the extent to which items of deduction from a passive activity are disallowed for a tax year under the basis or at-risk limitations. How to do amended tax return Proration of deductions disallowed under basis limitations. How to do amended tax return   If any amount of your distributive share of a partnership's loss for the tax year is disallowed under the basis limitation, a ratable portion of your distributive share of each item of deduction or loss of the partnership is disallowed for the tax year. How to do amended tax return For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of your distributive share of partnership loss that is disallowed for the taxable year; by The sum of your distributive shares of all items of deduction and loss of the partnership for the tax year. How to do amended tax return   If any amount of your pro rata share of an S corporation's loss for the tax year is disallowed under the basis limitation, a ratable portion of your pro rata share of each item of deduction or loss of the S corporation is disallowed for the tax year. How to do amended tax return For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of your share of S corporation loss that is disallowed for the tax year; by The sum of your pro rata shares of all items of deduction and loss of the corporation for the tax year. How to do amended tax return Proration of deductions disallowed under at-risk limitation. How to do amended tax return   If any amount of your loss from an activity (as defined in Activities Covered by the At-Risk Rules , later) is disallowed under the at-risk rules for the tax year, a ratable portion of each item of deduction or loss from the activity is disallowed for the tax year. How to do amended tax return For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of the loss from the activity that is disallowed for the tax year; by The sum of all deductions from the activity for the taxable year. How to do amended tax return Coordination of basis and at-risk limitations. How to do amended tax return   The portion of any item of deduction or loss that is disallowed for the tax year under the basis limitations is not taken into account for the taxable year in determining the loss from an activity (as defined in Activities Covered by the At-Risk Rules , later) for purposes of applying the at-risk rules. How to do amended tax return Separately identified items of deduction and loss. How to do amended tax return   In identifying the items of deduction and loss from an activity that are not disallowed under the basis and at-risk limitations (and that therefore may be treated as passive activity deductions), you need not account separately for any item of deduction or loss unless such item may, if separately taken into account, result in an income tax liability different from that which would result were such item of deduction or loss taken into account separately. How to do amended tax return   Items of deduction or loss that must be accounted for separately include (but are not limited to) items of deduction or loss that: Are attributable to separate activities. How to do amended tax return See Grouping Your Activities , later. How to do amended tax return Arise in a rental real estate activity in tax years in which you actively participate in such activity; Arise in a rental real estate activity in taxable years in which you do not actively participate in such activity; Arose in a taxable year beginning before 1987 and were not allowed for such taxable year under the basis or at-risk limitations; Are taken into account under section 613A(d) (relating to limitations on certain depletion deductions); Are taken into account under section 1211 (relating to the limitation on capital losses); Are taken into account under section 1231 (relating to property used in a trade or business and involuntary conversions). How to do amended tax return See Section 1231 Gains and Losses in Publication 544 for more information. How to do amended tax return Are attributable to pre-enactment interests in activities. How to do amended tax return See Regulations section 1. How to do amended tax return 469-11T(c). How to do amended tax return Grouping Your Activities You can treat one or more trade or business activities, or rental activities, as a single activity if those activities form an appropriate economic unit for measuring gain or loss under the passive activity rules. How to do amended tax return Grouping is important for a number of reasons. How to do amended tax return If you group two activities into one larger activity, you need only show material participation in the activity as a whole. How to do amended tax return But if the two activities are separate, you must show material participation in each one. How to do amended tax return On the other hand, if you group two activities into one larger activity and you dispose of one of the two, then you have disposed of only part of your entire interest in the activity. How to do amended tax return But if the two activities are separate and you dispose of one of them, then you have disposed of your entire interest in that activity. How to do amended tax return Grouping can also be important in determining whether you meet the 10% ownership requirement for actively participating in a rental real estate activity. How to do amended tax return Appropriate Economic Units Generally, to determine if activities form an appropriate economic unit, you must consider all the relevant facts and circumstances. How to do amended tax return You can use any reasonable method of applying the relevant facts and circumstances in grouping activities. How to do amended tax return The following factors have the greatest weight in determining whether activities form an appropriate economic unit. How to do amended tax return All of the factors do not have to apply to treat more than one activity as a single activity. How to do amended tax return The factors that you should consider are: The similarities and differences in the types of trades or businesses, The extent of common control, The extent of common ownership, The geographical location, and The interdependencies between or among activities, which may include the extent to which the activities: Buy or sell goods between or among themselves, Involve products or services that are generally provided together, Have the same customers, Have the same employees, or Use a single set of books and records to account for the activities. How to do amended tax return Example 1. How to do amended tax return John Jackson owns a bakery and a movie theater at a shopping mall in Baltimore and a bakery and movie theater in Philadelphia. How to do amended tax return Based on all the relevant facts and circumstances, there may be more than one reasonable method for grouping John's activities. How to do amended tax return For example, John may be able to group the movie theaters and the bakeries into: One activity, A movie theater activity and a bakery activity, A Baltimore activity and a Philadelphia activity, or Four separate activities. How to do amended tax return Example 2. How to do amended tax return Betty is a partner in ABC partnership, which sells nonfood items to grocery stores. How to do amended tax return Betty is also a partner in DEF (a trucking business). How to do amended tax return ABC and DEF are under common control. How to do amended tax return The main part of DEF's business is transporting goods for ABC. How to do amended tax return DEF is the only trucking business in which Betty is involved. How to do amended tax return Based on the rules of this section, Betty treats ABC's wholesale activity and DEF's trucking activity as a single activity. How to do amended tax return Consistency and disclosure requirement. How to do amended tax return   Generally, when you group activities into appropriate economic units, you may not regroup those activities in a later tax year. How to do amended tax return You must meet any disclosure requirements of the IRS when you first group your activities and when you add or dispose of any activities in your groupings. How to do amended tax return   However, if the original grouping is clearly inappropriate or there is a material change in the facts and circumstances that makes the original grouping clearly inappropriate, you must regroup the activities and comply with any disclosure requirements of the IRS. How to do amended tax return   See Disclosure Requirement , later. How to do amended tax return Regrouping by the IRS. How to do amended tax return   If any of the activities resulting from your grouping is not an appropriate economic unit and one of the primary purposes of your grouping (or failure to regroup) is to avoid the passive activity rules, the IRS may regroup your activities. How to do amended tax return Rental activities. How to do amended tax return   In general, you cannot group a rental activity with a trade or business activity. How to do amended tax return However, you can group them together if the activities form an appropriate economic unit and: The rental activity is insubstantial in relation to the trade or business activity, The trade or business activity is insubstantial in relation to the rental activity, or Each owner of the trade or business activity has the same ownership interest in the rental activity, in which case the part of the rental activity that involves the rental of items of property for use in the trade or business activity may be grouped with the trade or business activity. How to do amended tax return Example. How to do amended tax return Herbert and Wilma are married and file a joint return. How to do amended tax return Healthy Food, an S corporation, is a grocery store business. How to do amended tax return Herbert is Healthy Food's only shareholder. How to do amended tax return Plum Tower, an S corporation, owns and rents out the building. How to do amended tax return Wilma is Plum Tower's only shareholder. How to do amended tax return Plum Tower rents part of its building to Healthy Food. How to do amended tax return Plum Tower's grocery store rental business and Healthy Food's grocery business are not insubstantial in relation to each other. How to do amended tax return Herbert and Wilma file a joint return, so they are treated as one taxpayer for purposes of the passive activity rules. How to do amended tax return The same owner (Herbert and Wilma) owns both Healthy Food and Plum Tower with the same ownership interest (100% in each). How to do amended tax return If the grouping forms an appropriate economic unit, as discussed earlier, Herbert and Wilma can group Plum Tower's grocery store rental and Healthy Food's grocery business into a single trade or business activity. How to do amended tax return Grouping of real and personal property rentals. How to do amended tax return   In general, you cannot treat an activity involving the rental of real property and an activity involving the rental of personal property as a single activity. How to do amended tax return However, you can treat them as a single activity if you provide the personal property in connection with the real property or the real property in connection with the personal property. How to do amended tax return Certain activities may not be grouped. How to do amended tax return   In general, if you own an interest as a limited partner or a limited entrepreneur in one of the following activities, you may not group that activity with any other activity in another type of business. How to do amended tax return Holding, producing, or distributing motion picture films or video tapes. How to do amended tax return Farming. How to do amended tax return Leasing any section 1245 property (as defined in section 1245(a)(3) of the Internal Revenue Code). How to do amended tax return For a list of section 1245 property, see Section 1245 property under Activities Covered by the At-Risk Rules , later. How to do amended tax return Exploring for, or exploiting, oil and gas resources. How to do amended tax return Exploring for, or exploiting, geothermal deposits. How to do amended tax return   If you own an interest as a limited partner or a limited entrepreneur in an activity described in the list above, you may group that activity with another activity in the same type of business if the grouping forms an appropriate economic unit as discussed earlier. How to do amended tax return Limited entrepreneur. How to do amended tax return   A limited entrepreneur is a person who: Has an interest in an enterprise other than as a limited partner, and Does not actively participate in the management of the enterprise. How to do amended tax return Activities conducted through another entity. How to do amended tax return   A personal service corporation, closely held corporation, partnership, or S corporation must group its activities using the rules discussed in this section. How to do amended tax return Once the entity groups its activities, you, as the partner or shareholder of the entity, may group those activities (following the rules of this section): With each other, With activities conducted directly by you, or With activities conducted through other entities. How to do amended tax return    You may not treat activities grouped together by the entity as separate activities. How to do amended tax return Personal service and closely held corporations. How to do amended tax return   You may group an activity conducted through a personal service or closely held corporation with your other activities only to determine whether you materially or significantly participated in those other activities. How to do amended tax return See Material Participation , earlier, and Significant Participation Passive Activities , later. How to do amended tax return Publicly traded partnership (PTP). How to do amended tax return   You may not group activities conducted through a PTP with any other activity, including an activity conducted through another PTP. How to do amended tax return Partial dispositions. How to do amended tax return   If you dispose of substantially all of an activity during your tax year, you may treat the part disposed of as a separate activity. How to do amended tax return However, you can do this only if you can show with reasonable certainty: The amount of deductions and credits disallowed in prior years under the passive activity rules that is allocable to the part of the activity disposed of, and The amount of gross income and any other deductions and credits for the current tax year that is allocable to the part of the activity disposed of. How to do amended tax return Disclosure Requirement For tax years beginning after January 24, 2010, the following disclosure requirements for groupings apply. How to do amended tax return You are required to report certain changes to your groupings that occur during the tax year to the IRS. How to do amended tax return If you fail to report these changes, each trade or business activity or rental activity will be treated as a separate activity. How to do amended tax return You will be considered to have made a timely disclosure if you filed all affected income tax returns consistent with the claimed grouping and make the required disclosure on the income tax return for the year in which you first discovered the failure to disclose. How to do amended tax return If the IRS discovered the failure to disclose, you must have reasonable cause for not making the required disclosure. How to do amended tax return New grouping. How to do amended tax return   You must file a written statement with your original income tax return for the first tax year in which two or more activities are originally grouped into a single activity. How to do amended tax return The statement must provide the names, addresses, and employer identification numbers (EINs), if applicable, for the activities being grouped as a single activity. How to do amended tax return In addition, the statement must contain a declaration that the grouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. How to do amended tax return Addition to an existing grouping. How to do amended tax return   You must file a written statement with your original income tax return for the tax year in which you add a new activity to an existing group. How to do amended tax return The statement must provide the name, address, and EIN, if applicable, for the activity that is being added and for the activities in the existing group. How to do amended tax return In addition, the statement must contain a declaration that the activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. How to do amended tax return Regrouping. How to do amended tax return   You must file a written statement with your original income tax return for the tax year in which you regroup the activities. How to do amended tax return The statement must provide the names, addresses, and EINs, if applicable, for the activities that are being regrouped. How to do amended tax return If two or more activities are being regrouped into a single activity, the statement must contain a declaration that the regrouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. How to do amended tax return In addition, the statement must contain an explanation of the material change in the facts and circumstances that made the original grouping clearly inappropriate. How to do amended tax return Groupings by partnerships and S corporations. How to do amended tax return   Partnerships and S corporations are not subject to the rules for new grouping, addition to an existing grouping, or regrouping. How to do amended tax return Instead, they must comply with the disclosure instructions for grouping activities provided in their Form 1065, U. How to do amended tax return S. How to do amended tax return Return of Partnership Income, or Form 1120S, U. How to do amended tax return S. How to do amended tax return Income Tax Return for an S Corporation, whichever is applicable. How to do amended tax return   The partner or shareholder is not required to make a separate disclosure of the groupings disclosed by the entity unless the partner or shareholder: Groups together any of the activities that the entity does not group together, Groups the entity's activities with activities conducted directly by the partner or shareholder, or Groups an entity's activities with activities conducted through another entity. How to do amended tax return   A partner or shareholder may not treat activities grouped together by the entity as separate activities. How to do amended tax return Recharacterization of Passive Income Net income from the following passive activities may have to be recharacterized and excluded from passive activity income. How to do amended tax return Significant participation passive activities, Rental of property when less than 30% of the unadjusted basis of the property is subject to depreciation, Equity-financed lending activities, Rental of property incidental to development activities, Rental of property to nonpassive activities, and Licensing of intangible property by  pass-through entities. How to do amended tax return If you are engaged in or have an interest in one of these activities during the tax year (either directly or through a partnership or an S corporation), combine the income and losses from the activity to determine if you have a net loss or net income from that activity. How to do amended tax return If the result is a net loss, treat the income and losses the same as any other income or losses from that type of passive activity (trade or business activity or rental activity). How to do amended tax return If the result is net income, do not enter any of the income or losses from the activity or property on Form 8582 or its worksheets. How to do amended tax return Instead, enter income or losses on the form and schedules you normally use. How to do amended tax return However, see Significant Participation Passive Activities , later, if the activity is a significant participation passive activity and you also have a net loss from a different significant participation passive activity. How to do amended tax return Limit on recharacterized passive income. How to do amended tax return   The total amount that you treat as nonpassive income under the rules described later in this discussion for significant participation passive activities, rental of nondepreciable property, and equity-financed lending activities cannot exceed the greatest amount that you treat as nonpassive income under any one of these rules. How to do amended tax return Investment income and investment expense. How to do amended tax return   To figure your investment interest expense limitation on Form 4952, treat as investment income any net passive income recharacterized as nonpassive income from rental of nondepreciable property, equity-financed lending activity, or licensing of intangible property by a pass-through entity. How to do amended tax return Significant Participation Passive Activities A significant participation passive activity is any trade or business activity in which you participated for more than 100 hours during the tax year but did not materially participate. How to do amended tax return If your gross income from all significant participation passive activities is more than your deductions from those activities, a part of your net income from each significant participation passive activity is treated as nonpassive income. How to do amended tax return Corporations. How to do amended tax return   An activity of a personal service corporation or closely held corporation is a significant participation passive activity if both of the following statements are true. How to do amended tax return The corporation is not treated as materially participating in the activity for the year. How to do amended tax return One or more individuals, each of whom is treated as significantly participating in the activity, directly or indirectly hold (in total) more than 50% (by value) of the corporation's outstanding stock. How to do amended tax return Worksheet A. How to do amended tax return   Complete Worksheet A. How to do amended tax return Significant Participation Passive Activities , below, if you have income or losses from any significant participation activity. How to do amended tax return Begin by entering the name of each activity in the left column. How to do amended tax return Column (a). How to do amended tax return   Enter the number of hours you participated in each activity and total the column. How to do amended tax return   If the total is more than 500, do not complete Worksheet A or B. How to do amended tax return None of the activities are passive activities because you satisfy test 4 for material participation. How to do amended tax return (See Material participation tests , earlier. How to do amended tax return ) Report all the income and losses from these activities on the forms and schedules you normally use. How to do amended tax return Do not include the income and losses on Form 8582. How to do amended tax return Column (b). How to do amended tax return   Enter the net loss, if any, from the activity. How to do amended tax return Net loss from an activity means either: The activity's current year net loss (if any) plus prior year unallowed losses (if any), or The excess of prior year unallowed losses over the current year net income (if any). How to do amended tax return Enter -0- here if the prior year unallowed loss is the same as the current year net income. How to do amended tax return Column (c). How to do amended tax return   Enter net income (if any) from the activity. How to do amended tax return Net income means the excess of the current year's net income from the activity over any prior year unallowed losses from the activity. How to do amended tax return Column (d). How to do amended tax return   Combine amounts in the Totals row for columns (b) and (c) and enter the total net income or net loss in the Totals row of column (d). How to do amended tax return If column (d) is a net loss, skip Worksheet B, Significant Participation Activities With Net Income. How to do amended tax return Include the income and losses in Worksheet 3 of Form 8582 (or Worksheet 2 in the Form 88
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The How To Do Amended Tax Return

How to do amended tax return 26. How to do amended tax return   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. How to do amended tax return Cargos de estacionamiento. How to do amended tax return Publicidad en el automóvil. How to do amended tax return Uso compartido de automóviles. How to do amended tax return Transporte de herramientas o instrumentos. How to do amended tax return Gastos de desplazamiento de sindicalistas desde el centro del sindicato. How to do amended tax return Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. How to do amended tax return Empleados estatutarios. How to do amended tax return Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. How to do amended tax return  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. How to do amended tax return Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. How to do amended tax return Límites de depreciación de automóviles, camiones y camionetas. How to do amended tax return  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). How to do amended tax return Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). How to do amended tax return Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. How to do amended tax return Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. How to do amended tax return Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. How to do amended tax return Un gasto necesario es aquél que es útil e indicado para su negocio. How to do amended tax return Un gasto no tiene que ser obligatorio para considerarse necesario. How to do amended tax return Este capítulo explica: Qué gastos se pueden deducir. How to do amended tax return Cómo se declaran los gastos en la declaración de impuestos. How to do amended tax return Qué documentación necesita para demostrar sus gastos. How to do amended tax return Cómo tratar los reembolsos de gastos que reciba. How to do amended tax return Quién no necesita usar este capítulo. How to do amended tax return   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. How to do amended tax return Recibió un reembolso total de sus gastos. How to do amended tax return Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. How to do amended tax return No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. How to do amended tax return Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. How to do amended tax return Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. How to do amended tax return    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. How to do amended tax return Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. How to do amended tax return Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. How to do amended tax return Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. How to do amended tax return Definición de gastos de viaje. How to do amended tax return   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. How to do amended tax return   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. How to do amended tax return Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. How to do amended tax return Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. How to do amended tax return No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. How to do amended tax return Ejemplo 1. How to do amended tax return Usted es conductor de trenes. How to do amended tax return Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. How to do amended tax return Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. How to do amended tax return En este caso, se considera que usted ha estado lejos de su domicilio. How to do amended tax return Ejemplo 2. How to do amended tax return Usted es camionero. How to do amended tax return Sale de su terminal y regresa más tarde el mismo día. How to do amended tax return En el punto de destino, tiene una hora libre para comer. How to do amended tax return Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. How to do amended tax return Miembros de las Fuerzas Armadas. How to do amended tax return   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. How to do amended tax return No puede deducir sus gastos por comida y alojamiento. How to do amended tax return No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. How to do amended tax return Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to do amended tax return    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. How to do amended tax return Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. How to do amended tax return Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. How to do amended tax return Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. How to do amended tax return Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. How to do amended tax return Vea Lugar principal de negocios o trabajo , más adelante. How to do amended tax return Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. How to do amended tax return Vea Ningún lugar principal de negocios o trabajo , más adelante. How to do amended tax return Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. How to do amended tax return Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. How to do amended tax return Lugar principal de negocios o trabajo. How to do amended tax return   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. How to do amended tax return El tiempo total que suele trabajar en cada lugar. How to do amended tax return El nivel de su actividad comercial en cada lugar. How to do amended tax return Si el ingreso procedente de sus actividades en cada lugar es considerable o no. How to do amended tax return Ejemplo. How to do amended tax return Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. How to do amended tax return Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. How to do amended tax return Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. How to do amended tax return Ningún lugar principal de negocios o trabajo. How to do amended tax return   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. How to do amended tax return Su domicilio tributario puede ser el hogar donde vive normalmente. How to do amended tax return Condiciones usadas para determinar el domicilio tributario. How to do amended tax return   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. How to do amended tax return Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. How to do amended tax return Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. How to do amended tax return No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. How to do amended tax return   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. How to do amended tax return Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. How to do amended tax return Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. How to do amended tax return Ejemplo. How to do amended tax return Usted es soltero y vive en un apartamento que alquila en Boston. How to do amended tax return Trabaja para su empleador en Boston desde hace varios años. How to do amended tax return Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. How to do amended tax return Usted no espera regresar a Boston después de terminar el programa de capacitación. How to do amended tax return Durante la capacitación, usted no trabaja en Boston. How to do amended tax return En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. How to do amended tax return Mantiene su apartamento en Boston y regresa al mismo a menudo. How to do amended tax return Usa su apartamento para llevar a cabo sus asuntos personales. How to do amended tax return Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. How to do amended tax return Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. How to do amended tax return Usted no cumple la condición (1) porque no trabajó en Boston. How to do amended tax return Sí cumple la condición (2) porque tuvo gastos de vida duplicados. How to do amended tax return También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. How to do amended tax return Por lo tanto, usted tiene un domicilio tributario en Boston. How to do amended tax return Domicilio tributario distinto al hogar familiar. How to do amended tax return   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. How to do amended tax return Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. How to do amended tax return Vea el Ejemplo 1 , más adelante. How to do amended tax return   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. How to do amended tax return Vea el Ejemplo 2 , más adelante. How to do amended tax return Ejemplo 1. How to do amended tax return Usted es camionero y vive con su familia en Tucson. How to do amended tax return Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. How to do amended tax return Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. How to do amended tax return No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. How to do amended tax return Ejemplo 2. How to do amended tax return Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. How to do amended tax return El resto del año trabaja para el mismo empleador en Baltimore. How to do amended tax return En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. How to do amended tax return Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. How to do amended tax return Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. How to do amended tax return No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. How to do amended tax return No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. How to do amended tax return Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. How to do amended tax return Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. How to do amended tax return Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. How to do amended tax return Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. How to do amended tax return Asignación temporal versus asignación por un tiempo indeterminado. How to do amended tax return   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. How to do amended tax return Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. How to do amended tax return Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. How to do amended tax return Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. How to do amended tax return   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. How to do amended tax return Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. How to do amended tax return   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. How to do amended tax return Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. How to do amended tax return Vea la Publicación 521, en inglés, para más información. How to do amended tax return Excepción para investigaciones o enjuiciamientos penales federales. How to do amended tax return   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. How to do amended tax return Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. How to do amended tax return   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. How to do amended tax return Cómo determinar si su asignación es temporal o de duración indeterminada. How to do amended tax return   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. How to do amended tax return Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. How to do amended tax return Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. How to do amended tax return Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. How to do amended tax return Regreso a casa en días libres. How to do amended tax return   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. How to do amended tax return No puede deducir el costo de sus comidas y alojamiento allí. How to do amended tax return Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. How to do amended tax return Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. How to do amended tax return   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. How to do amended tax return Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. How to do amended tax return Período condicional de trabajo. How to do amended tax return   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. How to do amended tax return No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. How to do amended tax return ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. How to do amended tax return Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. How to do amended tax return El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. How to do amended tax return La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. How to do amended tax return Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. How to do amended tax return Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. How to do amended tax return Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. How to do amended tax return Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. How to do amended tax return Separación de costos. How to do amended tax return   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. How to do amended tax return Tiene que tener una buena razón para designar los gastos de esta manera. How to do amended tax return Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. How to do amended tax return Gastos de viaje para otra persona. How to do amended tax return   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. How to do amended tax return Empleado. How to do amended tax return   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. How to do amended tax return Asociado comercial. How to do amended tax return   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. How to do amended tax return Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. How to do amended tax return Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. How to do amended tax return Propósito comercial de buena fe (bona fide). How to do amended tax return   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. How to do amended tax return Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. How to do amended tax return Ejemplo. How to do amended tax return Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. How to do amended tax return Linda no es la empleada de Geraldo. How to do amended tax return De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. How to do amended tax return El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. How to do amended tax return Los gastos de Linda no son deducibles. How to do amended tax return Geraldo paga $199 al día por una habitación doble. How to do amended tax return El precio diario de una habitación individual es $149. How to do amended tax return Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. How to do amended tax return Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. How to do amended tax return Tabla 26-1. How to do amended tax return Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. How to do amended tax return SI tiene gastos por. How to do amended tax return . How to do amended tax return . How to do amended tax return ENTONCES usted puede deducir el costo de. How to do amended tax return . How to do amended tax return . How to do amended tax return transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. How to do amended tax return Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. How to do amended tax return Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. How to do amended tax return taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. How to do amended tax return equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. How to do amended tax return automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. How to do amended tax return Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. How to do amended tax return Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. How to do amended tax return alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. How to do amended tax return Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. How to do amended tax return Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. How to do amended tax return limpieza limpieza en seco y lavado de ropa. How to do amended tax return teléfono llamadas de negocios durante su viaje de negocios. How to do amended tax return Esto incluye comunicación de negocios por fax u otros medios de comunicación. How to do amended tax return propinas propinas que pague por algún gasto de esta tabla. How to do amended tax return otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. How to do amended tax return Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. How to do amended tax return Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. How to do amended tax return Si la comida es entretenimiento relacionado con los negocios. How to do amended tax return El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. How to do amended tax return La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. How to do amended tax return Gastos exagerados y extravagantes. How to do amended tax return   No puede deducir gastos de comida que sean exagerados o extravagantes. How to do amended tax return Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. How to do amended tax return Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. How to do amended tax return Límite del 50% en comidas. How to do amended tax return   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. How to do amended tax return La asignación estándar para comidas. How to do amended tax return Estos dos métodos se explican a continuación. How to do amended tax return Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. How to do amended tax return   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. How to do amended tax return Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. How to do amended tax return El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . How to do amended tax return Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . How to do amended tax return Costo real. How to do amended tax return   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. How to do amended tax return Si utiliza este método, tendrá que mantener documentación del costo real. How to do amended tax return Asignación estándar para comidas. How to do amended tax return   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. How to do amended tax return Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. How to do amended tax return Esta cantidad fija varía según dónde y cuándo usted viaje. How to do amended tax return En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . How to do amended tax return Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. How to do amended tax return Vea Mantenimiento de Documentación , más adelante. How to do amended tax return Gastos imprevistos. How to do amended tax return   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. How to do amended tax return Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. How to do amended tax return Método únicamente para gastos imprevistos. How to do amended tax return   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. How to do amended tax return La cantidad de la deducción es $5 al día. How to do amended tax return Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. How to do amended tax return No puede utilizar este método para los días en que utilice la asignación estándar para comidas. How to do amended tax return    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. How to do amended tax return gsa. How to do amended tax return gov. How to do amended tax return Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. How to do amended tax return Es posible que corresponda el límite del 50%. How to do amended tax return   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. How to do amended tax return Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. How to do amended tax return El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . How to do amended tax return Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . How to do amended tax return No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. How to do amended tax return La deducción permisible por gastos de alojamiento es el costo real. How to do amended tax return Quién puede usar la asignación estándar para comidas. How to do amended tax return   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. How to do amended tax return Uso de la asignación estándar para comidas en el caso de otros viajes. How to do amended tax return    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. How to do amended tax return Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. How to do amended tax return No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. How to do amended tax return Cantidad de asignación estándar para comidas. How to do amended tax return   La asignación estándar para comidas es la tarifa federal M&IE. How to do amended tax return Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. How to do amended tax return   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. How to do amended tax return    También puede encontrar esta información (organizada según los estados) en Internet en www. How to do amended tax return gsa. How to do amended tax return gov. How to do amended tax return Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. How to do amended tax return No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. How to do amended tax return Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. How to do amended tax return   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. How to do amended tax return No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. How to do amended tax return Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. How to do amended tax return    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. How to do amended tax return El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. How to do amended tax return El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. How to do amended tax return    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. How to do amended tax return defensetravel. How to do amended tax return dod. How to do amended tax return mil/site/perdiemCalc. How to do amended tax return cfm. How to do amended tax return Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. How to do amended tax return state. How to do amended tax return gov/travel/. How to do amended tax return Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. How to do amended tax return Tarifa especial para trabajadores de transporte. How to do amended tax return   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. How to do amended tax return Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. How to do amended tax return Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). How to do amended tax return   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. How to do amended tax return Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. How to do amended tax return Asignación de viajes para los días de salida y regreso. How to do amended tax return   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). How to do amended tax return Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. How to do amended tax return Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. How to do amended tax return Ejemplo. How to do amended tax return Juana trabaja en New Orleans donde organiza conferencias. How to do amended tax return En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. How to do amended tax return Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. How to do amended tax return Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. How to do amended tax return El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. How to do amended tax return Bajo el Método 1, Juana puede declarar 2. How to do amended tax return 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. How to do amended tax return Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. How to do amended tax return Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. How to do amended tax return Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. How to do amended tax return Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. How to do amended tax return El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. How to do amended tax return Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. How to do amended tax return Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. How to do amended tax return Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. How to do amended tax return Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. How to do amended tax return Ejemplo. How to do amended tax return Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. How to do amended tax return En el camino de regreso, se hospeda en casa de sus padres en Mobile. How to do amended tax return Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. How to do amended tax return Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. How to do amended tax return Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. How to do amended tax return La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. How to do amended tax return Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. How to do amended tax return No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. How to do amended tax return Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. How to do amended tax return La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. How to do amended tax return Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. How to do amended tax return Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. How to do amended tax return Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. How to do amended tax return La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. How to do amended tax return Transporte público. How to do amended tax return   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. How to do amended tax return Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . How to do amended tax return Ejemplo. How to do amended tax return Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. How to do amended tax return Regresa a Nueva York sin hacer escala. How to do amended tax return El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. How to do amended tax return Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. How to do amended tax return Automóvil privado. How to do amended tax return   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. How to do amended tax return Ejemplo. How to do amended tax return Usted viaja en automóvil de Denver a la Ciudad de México y regresa. How to do amended tax return El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. How to do amended tax return Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. How to do amended tax return Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. How to do amended tax return Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. How to do amended tax return La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. How to do amended tax return Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. How to do amended tax return Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. How to do amended tax return Viajes totalmente para propósitos de negocios. How to do amended tax return   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. How to do amended tax return Viajes que se consideran totalmente para propósitos de negocios. How to do amended tax return   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. How to do amended tax return Excepción 1 − Ningún control sustancial. How to do amended tax return   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. How to do amended tax return El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. How to do amended tax return   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. How to do amended tax return    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . How to do amended tax return   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. How to do amended tax return    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. How to do amended tax return Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. How to do amended tax return   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. How to do amended tax return Una semana significa siete días seguidos. How to do amended tax return Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. How to do amended tax return Excepción 3 − Menos del 25% del tiempo en actividades personales. How to do amended tax return   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. How to do amended tax return Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. How to do amended tax return Excepción 4 − Las vacaciones no son una razón principal. How to do amended tax return   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. How to do amended tax return Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. How to do amended tax return Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. How to do amended tax return Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. How to do amended tax return Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. How to do amended tax return No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. How to do amended tax return En esos casos, puede deducir el total del costo de ida y vuelta a su destino. How to do amended tax return Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. How to do amended tax return Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. How to do amended tax return Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. How to do amended tax return No puede deducir los gastos de viaje de su familia. How to do amended tax return Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. How to do amended tax return Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. How to do amended tax return Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. How to do amended tax return Programa de la convención. How to do amended tax return   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. How to do amended tax return Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. How to do amended tax return No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. How to do amended tax return Convenciones que tengan lugar fuera de América del Norte. How to do amended tax return    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. How to do amended tax return Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. How to do amended tax return Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. How to do amended tax return El requisito de asociación. How to do amended tax return Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. How to do amended tax return La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. How to do amended tax return Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. How to do amended tax return Este límite se explica más adelante. How to do amended tax return Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. How to do amended tax return (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. How to do amended tax return Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. How to do amended tax return ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. How to do amended tax return La Figura 26-A resume las reglas generales explicadas en esta sección. How to do amended tax return El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. How to do amended tax return Gastos incluidos. How to do amended tax return   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. How to do amended tax return No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. How to do amended tax return Aplicación del límite del 50%. How to do amended tax return   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. How to do amended tax return   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. How to do amended tax return Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. How to do amended tax return Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. How to do amended tax return Cuándo aplicar el límite del 50%. How to do amended tax return   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. How to do amended tax return Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. How to do amended tax return Ejemplo 1. How to do amended tax return Usted gasta $200 en una comida relacionada con los negocios. How to do amended tax return Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. How to do amended tax return La deducción no puede ser más de $45 (0. How to do amended tax return 50 x $90). How to do amended tax return Ejemplo 2. How to do amended tax return Usted compra dos boletos para un concierto y se los regala a un cliente. How to do amended tax return Compró los boletos por medio de un vendedor. How to do amended tax return Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). How to do amended tax return La deducción no puede ser más de $80 (0. How to do amended tax return 50 x $160). How to do amended tax return Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. How to do amended tax return La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. How to do amended tax return El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. How to do amended tax return Gastos reembolsados al empleado. How to do amended tax return   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. How to do amended tax return Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . How to do amended tax return Personas sujetas a límites sobre “horas de servicio”. How to do amended tax return   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. How to do amended tax return El porcentaje es el 80%. How to do amended tax return   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. How to do amended tax return Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. How to do amended tax return Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. How to do amended tax return Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. How to do amended tax return Otras excepciones. How to do amended tax return   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. How to do amended tax return Éstas se explican en la Publicación 463, en inglés. How to do amended tax return Figura 26-A. How to do amended tax return ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. How to do amended tax return Vea Excepciones al límite del 50% . How to do amended tax return Please click here for the text description of the image. How to do amended tax return Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. How to do amended tax return Entretenimiento. How to do amended tax return    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. How to do amended tax return Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. How to do amended tax return Comidas como forma de entretenimiento. How to do amended tax return   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. How to do amended tax return Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. How to do amended tax return Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. How to do amended tax return No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. How to do amended tax return Separación de costos. How to do amended tax return   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. How to do amended tax return Tiene que tener una razón justificable por hacer esta repartición. How to do amended tax return Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. How to do amended tax return Si se turnan para pagar comidas o entretenimiento. How to do amended tax return   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. How to do amended tax return Gastos exagerados o extravagantes. How to do amended tax return   No puede deducir gastos de comida que sean exagerados o extravagantes. How to do amended tax return Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. How to do amended tax return Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. How to do amended tax return Reuniones de asociaciones comerciales. How to do amended tax return    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. How to do amended tax return Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. How to do amended tax return Entradas a eventos. How to do amended tax return   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. How to do amended tax return Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. How to do amended tax return ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. How to do amended tax return Cuotas de clubes y afiliaciones. How to do amended tax return   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. How to do amended tax return Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. How to do amended tax return   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. How to do amended tax return No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. How to do amended tax return Establecimientos de entretenimiento. How to do amended tax return   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. How to do amended tax return Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. How to do amended tax return   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. How to do amended tax return Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. How to do amended tax return Gastos de bolsillo. How to do amended tax return   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. How to do amended tax return Éstos no son gastos por el uso de un establecimiento de entretenimiento. How to do amended tax return No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. How to do amended tax return Además, están sujetos al Límite del 50% explicado anteriormente. How to do amended tax return Información adicional. How to do amended tax return   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. How to do amended tax return Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. How to do amended tax return Esta sección explica los límites y reglas para deducir el costo de regalos. How to do amended tax return Límite de los $25. How to do amended tax return   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. How to do amended tax return Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. How to do amended tax return   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. How to do amended tax return Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. How to do amended tax return   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. How to do amended tax return No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. How to do amended tax return Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. How to do amended tax return Costos imprevistos. How to do amended tax return   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. How to do amended tax return   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. How to do amended tax return Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. How to do amended tax return Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. How to do amended tax return Excepciones. How to do amended tax return   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. How to do amended tax return Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. How to do amended tax return Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. How to do amended tax return Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. How to do amended tax return Regalo o entretenimiento. How to do amended tax return   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. How to do amended tax return Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. How to do amended tax return    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. How to do amended tax return    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. How to do amended tax return Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. How to do amended tax return Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . How to do amended tax return Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. How to do amended tax return , y el costo de manejar y mantener en buen estado su automóvil. How to do amended tax return Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. How to do amended tax return (Domicilio tributario se define anteriormente bajo Gastos de Viaje . How to do amended tax return ) Visitar a clientes. How to do amended tax return Ir a una reunión de negocios lejos de su lugar de trabajo habitual. How to do amended tax return Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. How to do amended tax return Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. How to do amended tax return Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. How to do amended tax return Esos gastos son gastos de viaje, los cuales se explican anteriormente. How to do amended tax return Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. How to do amended tax return Vea Gastos de Automóvil , más adelante. How to do amended tax return Ilustración de gastos de transporte. How to do amended tax return    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. How to do amended tax return Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. How to do amended tax return Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi