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How To File An Amended Tax Return

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How To File An Amended Tax Return

How to file an amended tax return Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. How to file an amended tax return Volunteers. How to file an amended tax return Ordering forms and publications. How to file an amended tax return Tax questions. How to file an amended tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. How to file an amended tax return irs. How to file an amended tax return gov/pub463. How to file an amended tax return What's New Standard mileage rate. How to file an amended tax return  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. How to file an amended tax return Car expenses and use of the standard mileage rate are explained in chapter 4. How to file an amended tax return Depreciation limits on cars, trucks, and vans. How to file an amended tax return  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). How to file an amended tax return For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). How to file an amended tax return Depreciation limits are explained in chapter 4. How to file an amended tax return Section 179 deduction. How to file an amended tax return  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. How to file an amended tax return Section 179 Deduction is explained in chapter 4. How to file an amended tax return Special depreciation allowance. How to file an amended tax return  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. How to file an amended tax return Special Depreciation Allowance is explained in chapter 4. How to file an amended tax return Reminder Photographs of missing children. How to file an amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file an amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file an amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file an amended tax return Per diem rates. How to file an amended tax return  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). How to file an amended tax return Instead, current per diem rates may be found on the U. How to file an amended tax return S. How to file an amended tax return General Services Administration (GSA) website at www. How to file an amended tax return gsa. How to file an amended tax return gov/perdiem. How to file an amended tax return Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. How to file an amended tax return An ordinary expense is one that is common and accepted in your trade or business. How to file an amended tax return A necessary expense is one that is helpful and appropriate for your business. How to file an amended tax return An expense does not have to be required to be considered necessary. How to file an amended tax return This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. How to file an amended tax return Who should use this publication. How to file an amended tax return   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. How to file an amended tax return Users of employer-provided vehicles. How to file an amended tax return   If an employer-provided vehicle was available for your use, you received a fringe benefit. How to file an amended tax return Generally, your employer must include the value of the use or availability of the vehicle in your income. How to file an amended tax return However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). How to file an amended tax return   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. How to file an amended tax return   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. How to file an amended tax return See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. How to file an amended tax return   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. How to file an amended tax return Who does not need to use this publication. How to file an amended tax return   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. How to file an amended tax return   If you are an employee, you will not need to read this publication if all of the following are true. How to file an amended tax return You fully accounted to your employer for your work-related expenses. How to file an amended tax return You received full reimbursement for your expenses. How to file an amended tax return Your employer required you to return any excess reimbursement and you did so. How to file an amended tax return There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. How to file an amended tax return If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. How to file an amended tax return If you would like more information on reimbursements and accounting to your employer, see chapter 6 . How to file an amended tax return    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. How to file an amended tax return Volunteers. How to file an amended tax return   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. How to file an amended tax return See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. How to file an amended tax return Comments and suggestions. How to file an amended tax return   We welcome your comments about this publication and your suggestions for future editions. How to file an amended tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file an amended tax return   You can send your comments from www. How to file an amended tax return irs. How to file an amended tax return gov/formspubs/. How to file an amended tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file an amended tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file an amended tax return Ordering forms and publications. How to file an amended tax return   Visit www. How to file an amended tax return irs. How to file an amended tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file an amended tax return Internal Revenue Service 1201 N. How to file an amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amended tax return   If you have a tax question, check the information available on IRS. How to file an amended tax return gov or call 1-800-829-1040. How to file an amended tax return We cannot answer tax questions sent to either of the above addresses. How to file an amended tax return Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. How to file an amended tax return Prev  Up  Next   Home   More Online Publications
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Where to Go for Medical Care

In non-emergency situations, your first choice should be your primary care provider (PCP). Your PCP knows your medical history and treats common ailments. Urgent care is best when you need medical attention for a non-life threatening illness quickly or after regular hours. Go to the emergency room if your illness is serious or life-threatening, such as:

  • Choking
  • Stopped breathing
  • Head injury with passing out, fainting, or confusion
  • Injury to neck or spine, especially if there is loss of feeling or inability to move
  • Electric shock or lightning strike
  • Severe burn
  • Seizure that lasts three to five minutes

MedlinePlus has more information about the differences among health care providers and facilities.

Choosing a Health Care Facility

Report cards on the Internet can help you compare healthcare facilities. Compare doctors and health care facilities at www.healthcare.gov/compare. In addition, private organizations like U.S. News and World Report and Healthgrades.com rate hospitals based on information collected from Medicare records and other sources. As of October 2012, the Affordable Care Act requires all hospitals to report performance publically.

When determining the best health care facility for you, consider these factors:

  • Does the facility accept payment from your insurance plan?
  • Does your doctor have privileges to provide treatment to patients at the facility?
  • What is the quality of the facility?
  • Does the facility specialize in services and procedures that fit with your medical needs?
  • Is the facility in an area you can travel to and from easily? Find health care facilities in your area.

Elder Care and Health Care Facilities Seniors

As people live longer, the need for services for seniors has become more important. The Eldercare Locator (www.eldercare.gov), a public service of the Administration on Aging, U.S. Department of Health and Human Services, is a nationwide service that connects older Americans and their caregivers with information on senior services. Visit www.aoa.gov/Elders_Families for a list of resources to connect older persons, caregivers, and professionals with important federal, national, and local programs.

The Joint Commission on Accreditation of Healthcare Organizations(JCAHO) accredits hospitals as well as nursing homes and other healthcare organizations. Specially trained investigators assess whether these organizations meet set standards. At qualitycheck.org, you can check on a local facility, including how it compares with others. The Joint Commission also accepts consumer complaints. You can post a complaint online.

Naming a Durable Power of Attorney for Health Care

A durable power of attorney for health care (sometimes called a durable medical power of attorney) specifies the person you've chosen to make medical decisions for you. It is activated anytime you're unconscious or unable to make medical decisions. You need to choose someone who meets the legal requirements in your state for acting as your agent. State laws vary, but most states disqualify anyone under the age of 18, your health care provider, or employees of your health care provider.

The person you name as your agent must:

  • Be willing to speak and advocate on your behalf
  • Be willing to deal with conflict among friends and family members, if it arises
  • Know you well and understand your wishes
  • Be willing to talk with you about these issues
  • Be someone you trust with your life

The How To File An Amended Tax Return

How to file an amended tax return Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Sala de Estar (Living Room) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Comedor (Dining Room) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Cocina (Kitchen) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Baños (Bathrooms) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Garaje (Garage) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Joyería (Jewelry) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return vehículos motorizados This image is too large to be displayed in the current screen. How to file an amended tax return Please click the link to view the image. How to file an amended tax return Hogar (Excluyendo su contenido) Hoja de Trabajo A. How to file an amended tax return Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. How to file an amended tax return         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. How to file an amended tax return   Anote el precio de compra de la vivienda dañada o destruida. How to file an amended tax return (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). How to file an amended tax return 1. How to file an amended tax return     2. How to file an amended tax return   Puntos pagados por el vendedor para una vivienda comprada después de 1990. How to file an amended tax return No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. How to file an amended tax return     3. How to file an amended tax return   Reste la línea 2 de la línea 1 3. How to file an amended tax return     4. How to file an amended tax return   Cargos por liquidación o costos de cierre. How to file an amended tax return (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). How to file an amended tax return Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. How to file an amended tax return         a. How to file an amended tax return Honorarios por estudios de escritura 4a. How to file an amended tax return       b. How to file an amended tax return Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. How to file an amended tax return       c. How to file an amended tax return Estudios topográficos 4c. How to file an amended tax return       d. How to file an amended tax return Seguro de escritura de propietario 4d. How to file an amended tax return       e. How to file an amended tax return Impuestos de traspaso o de sello 4e. How to file an amended tax return       f. How to file an amended tax return Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. How to file an amended tax return       g. How to file an amended tax return Otros gastos 4g. How to file an amended tax return     5. How to file an amended tax return   Sume las líneas 4a a la 4g 5. How to file an amended tax return     6. How to file an amended tax return   Costo de ampliaciones y mejoras. How to file an amended tax return (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). How to file an amended tax return No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. How to file an amended tax return     7. How to file an amended tax return   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. How to file an amended tax return     8. How to file an amended tax return   Otros aumentos en la base 8. How to file an amended tax return     9. How to file an amended tax return   Sume las líneas 3, 5, 6, 7 y 8 9. How to file an amended tax return     10. How to file an amended tax return   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. How to file an amended tax return 0   11. How to file an amended tax return   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). How to file an amended tax return 11. How to file an amended tax return     12. How to file an amended tax return   Sume las líneas 10 y 11 12. How to file an amended tax return     13. How to file an amended tax return   Costo u otra base (ajustada) de la vivienda dañada o destruida. How to file an amended tax return Reste la línea 12 de la línea 9. How to file an amended tax return Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. How to file an amended tax return     Instrucciones para la Hoja de Trabajo A. How to file an amended tax return Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. How to file an amended tax return NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. How to file an amended tax return SI. How to file an amended tax return . How to file an amended tax return . How to file an amended tax return   ENTONCES. How to file an amended tax return . How to file an amended tax return . How to file an amended tax return usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. How to file an amended tax return 1 omita las líneas 1 a la 4 de la hoja de trabajo. How to file an amended tax return 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. How to file an amended tax return Anote esta cantidad en la línea 5 de la hoja de trabajo. How to file an amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo. How to file an amended tax return usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. How to file an amended tax return 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. How to file an amended tax return 3 llene el resto de la hoja de trabajo. How to file an amended tax return usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. How to file an amended tax return (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). How to file an amended tax return 2 llene el resto de la hoja de trabajo. How to file an amended tax return usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. How to file an amended tax return Anote ese total en la línea 1 de la hoja de trabajo. How to file an amended tax return (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). How to file an amended tax return 2 llene el resto de la hoja de trabajo. How to file an amended tax return usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. How to file an amended tax return 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. How to file an amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. How to file an amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. How to file an amended tax return   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. How to file an amended tax return 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. How to file an amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. How to file an amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. How to file an amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. How to file an amended tax return 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. How to file an amended tax return 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. How to file an amended tax return 5. How to file an amended tax return Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. How to file an amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. How to file an amended tax return 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. How to file an amended tax return usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. How to file an amended tax return 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. How to file an amended tax return Instrucciones para la Hoja de Trabajo A. How to file an amended tax return (Continuación) SI. How to file an amended tax return . How to file an amended tax return . How to file an amended tax return   ENTONCES. How to file an amended tax return . How to file an amended tax return . How to file an amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. How to file an amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. How to file an amended tax return 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. How to file an amended tax return 3 calcule la base de la mitad de la participación de su cónyuge. How to file an amended tax return Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). How to file an amended tax return (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). How to file an amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. How to file an amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. How to file an amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. How to file an amended tax return 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. How to file an amended tax return Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. How to file an amended tax return (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). How to file an amended tax return 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. How to file an amended tax return usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. How to file an amended tax return 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. How to file an amended tax return 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. How to file an amended tax return Ésta es la base para el interés parcial del codueño. How to file an amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. How to file an amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. How to file an amended tax return alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. How to file an amended tax return 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. How to file an amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). How to file an amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). How to file an amended tax return usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). How to file an amended tax return no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. How to file an amended tax return Prev  Up  Next   Home   More Online Publications